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Abusive Trust Tax Evasion Schemes - Law and Arguments (Section II) - Grantors May Be Treated as Owners of Trusts

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section III) - Taxation of Non-Grantor Trusts

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section IV) - Transfers to Trusts May Be Subject to Estate and Gift Taxes

Abusive Trust Tax Evasion Schemes - Law and Arguments (Section V) - Personal Expenses Are Generally Not Deductible

SOI Tax Stats - Split-Interest Trust Study Data Sources and Limitations

Information about Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, including recent updates, related forms and instructions on how to file. The fiduciary for a trust or a decedent's estate files this form to elect to have its estimated tax payment treated as paid by a beneficiary or beneficiaries.

May 8, 2024 ¡ª This week, the Treasury Department and the IRS released proposed regulations for transactions with foreign trusts and information reporting on transactions with foreign trusts and large foreign gifts that are reported using Forms 3520 and 3520-A.

Information about Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), including recent updates, related forms and instructions on how to file. File this form to report the sale or exchange of real estate.

The Department of the Treasury and IRS issued final guidance regarding per capita distributions made to members of Indian tribes from funds held in trust by the Secretary of the Interior.

Use Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return (Estate of nonresident not a citizen of the U.S.), to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents. The estate tax is imposed on the transfer of the decedent's taxable estate rather than on the receipt of any part of it.