ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File (MeF) Form 1041 for tax year (TY) 2024. Included are the Extensible Markup Language (XML) schemas, business rules, release memorandum, and specific instructions.

2023 XML schemas and business rules for Form 1041 Modernized e-File (MeF)

Main page for schema and business rule links for 1041 MeF program.

2025 XML schemas and business rules for Form 1041 Modernized e-File (MeF)

A beneficiary of certain domestic trusts uses Form 4970, Tax on Accumulation Distribution of Trusts, to figure the partial tax on accumulation distributions under section 667.

Use Form 5227, Split-Interest Trust Information Return, to report the financial activities of a split-interest trust, provide certain information regarding charitable deductions and distributions of or from a split-interest trust, and determine if the trust is treated (for Chapter 42 excise tax purposes) as a private foundation and subject to certain excise taxes under Chapter 42. Form 5227 is open to public inspection.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer¡¯s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer¡¯s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Information about Form 706-GS (D-1), Notification of Distribution From a Generation-Skipping Trust, including recent updates, related forms and instructions on how to file. A trustee uses this form to report certain distributions from a trust that are subject to the generation- skipping transfer (GST) tax and to provide the skip person distributee with information needed to figure the tax due on the distribution.

Information about Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms and instructions on how to file. Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents.