Recommended by IRS

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.

Audit Techniques Guide: Credit for increasing research activities (i.e. research tax credit) – Research Credit issues

This Audit Techniques Guide (ATG) sets forth the Research Credit Technical Advisors' suggested guidelines for auditing research credit issues.
General Information
Large Businesses

U.S. taxpayers residing in the United States

U.S. taxpayers residing in the United States -- Streamlined domestic offshore procedures
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Nonresidents

National Tax Security Awareness Week, Day 4: Security Summit warns tax pros that pandemic adds to data-theft risks; offers tips and outlines common scams

IR-2021-239, December 2, 2021 — The Internal Revenue Service, state tax agencies and the nation’s tax industry today warned tax professionals that they face additional security risks from cybercriminals seeking to use the pandemic and phishing scams to steal sensitive client information.
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News Media, Tax Professionals, Individuals, Businesses

Misleading social media advice leads to false claims for Fuel Tax Credit, Sick and Family Leave Credit, household employment taxes; FAQs help address common questions, next steps for those receiving IRS letters

FS-2024-24, July 2024 — The Internal Revenue Service issued alert IR-2024-139 about a series of scams and inaccurate social media advice. Social media schemes led to thousands of inflated refund claims during the past tax season. The IRS has increased its compliance efforts related to false and/or questionable credits.
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Individuals

IRS, Security Summit partners announce 8th annual National Tax Security Awareness Week begins Nov. 27; focus on raising awareness among taxpayers, tax pros on security tips to protect against identity theft, scams

IR-2023-218, Nov. 17, 2023 — The IRS, along with its Security Summit partners in state tax agencies and the nation's tax industry, today announced a special week focusing taxpayer and tax professional awareness on protecting sensitive financial information against identity thieves as the holidays and the 2024 tax season approach.
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News Media

IRS highlights International Fraud Awareness Week; taxpayers urged to protect against scams, schemes

IR-2023-212, Nov. 13, 2023 — As part of ongoing efforts to protect taxpayers, the Internal Revenue Service reminds people that International Fraud Awareness Week serves as an important time to protect personal and financial information from scam artists and tax schemes.
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News Media

Taxpayers see wave of summer email, text scams; IRS urges extra caution with flood of schemes involving Economic Impact Payments, Employee Retention Credits, tax refunds

IR-2023-131, July 21, 2023 — The Internal Revenue Service warned taxpayers today to be on the lookout for a summer surge of tax scams as identity thieves continue pounding out a barrage of email and text messages promising tax refunds or offers to help ‘fix’ tax problems.
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News Media

Topic H — Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit

Topic H — Frequently asked questions about transfer of New Clean Vehicle Credit and Previously Owned Clean Vehicles Credit
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Businesses, Individuals

Frequently asked questions about Form 1023

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
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Charities and Nonprofits

Pre-Filing Agreement likely suitable issues and documentation

Provides a nonexclusive list of suitable issues and initial documentation that must be readily available upon acceptance into the Pre-Filing Agreement program.
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Corporations