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About Form 1041, U.S. Income Tax Return for Estates and Trusts

Information about Form 1041, U.S. Income Tax Return for Estates and Trusts, including recent updates, related forms and instructions on how to file.

Form 1041 PDF
PDF version of Form 1041.
Instructions for Form 1041 PDF
Instructions explaining how to file Form 1041.

Private foundations: Scope of provisions regarding split-interest trusts

Scope of provisions regarding split-interest trusts in Code section 4947.
General Information
Charities and Nonprofits

Frequently asked questions on the Estate Tax Closing Letter

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.
General Information
Self-Employed, Small Businesses

Instructions for Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts

The trustee or designated filer of a qualified domestic trust (QDOT) uses Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, to figure and report the estate tax due on certain distributions from the QDOT, the value of the property remaining in the QDOT on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.
Forms and Instructions

Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.
Forms and Instructions

Notice 2003-77-Transfers to Trusts to Provide for the Satisfaction of Contested Liabilities

Transfers to Trusts to Provide for the Satisfaction of Contested Liabilities
Legal Guidance (Authoritative)

ITG FAQ #6 Answer - When per capita payments are deferred through use of a trust, how are the eventual distributions from the trust reported?

Insights into individual tribal members and per capita distributions.
General Information
Indian Tribal Governments

Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.
Forms and Instructions

Income portion of a distribution to a private foundation from a split-interest trust

205 - income portion of a distribution from a split-interest trust
General Information
Charities and Nonprofits

SOI Tax Stats - Nonresident alien estate tax returns

International Tax Statistics Nonresident Alien Estate Tax Returns
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Tax Professionals

Other returns that may be required for nonexempt and split interest trusts

See the instructions to forms 1041, 1041-A, 4720, and 5227 for the filing requirements of nonexempt charitable trusts and split-interest trusts.?
General Information
Charities and Nonprofits