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Abusive Trust Tax Evasion Schemes - Talking Points

Abusive Trust Tax Evasion Schemes - Questions and Answers

SOI Tax Stats - 2006 Foreign Trust Metadata

If you own rental property, know your federal tax responsibilities. Report all rental income on your tax return, and deduct the associated expenses from your rental income.

Information about Form 4970, Tax on Accumulation Distribution of Trusts, including recent updates, related forms and instructions on how to file. A beneficiary of certain domestic trusts uses this form to figure the partial tax on accumulation distributions under section 667.

SOI Tax Stats - Estate Tax Study Metadata

Information about Form 5227, Split-Interest Trust Information Return, including recent updates, related forms and instructions on how to file. Use Form 5227 to report the financial activities of a split-interest trust, provide certain information regarding charitable deductions and distributions from a split-interest trust, and determine if the trust is treated as a private foundation and subject to certain excise taxes under Chapter 42.

SOI Tax Stats - Split-Interest Trust Study Metadata

Form 14242, Report Suspected Abusive Tax Promotions or Preparers (PDF) contains a questionnaire that should be used to record informant contacts and to facilitate referrals to the Internal Revenue Service Abusive Schemes Lead Development Center.

Where to File ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë Taxes (for Form 1041-T)