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1916¨C1933 Statistics of Income Reports include information on income taxes paid by individuals, corporations, partnerships, estates and trusts, as well as information on the Gift and Estate taxes.

Meaning of "reasonable period of settlement" as used in provisions regulating split-interest trusts that become charitable trusts.

Form 1040-NR is used by nonresident alien individuals, estates, and trusts to file a U.S. income tax return.

Form 8082 is used by partners, S corporation shareholder, beneficiary of an estate or trust, owner of a foreign trust, or residual interest holder in a real estate mortgage investment conduit (REMIC) to notify the IRS of inconsistencies between the tax treatment of an item on their returns vs. the way the pass-through entity treated and reported the item on its return. Also used to notify the IRS if partners, shareholders, et. al., did not timely receive Schedule K-1, Schedule K-1, Schedule K-1, Schedule K-1, Schedule Q, or a foreign trust statement. Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file this form if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.

IR-2024-284, Oct. 29, 2024 ¡ª The IRS today announced the selection of the first Associate Chief Counsel for the newly created Passthroughs, Trusts and Estates office that will focus exclusively on partnerships, S corporations, trusts and estates. Staffing for this office will be drawn from the current Passthroughs and Special Industries office.

MeF internet filing is available for Corporate, Employment, Estates & Trusts, Exempt Organization, Excise, Individual, and Partnerships Tax Returns.

Foreign Trust Metadata landing page

IRS e-file and electronic payment options for employment taxes, information returns, partnerships, corporations, estates & trusts and returns for charities and nonprofit organizations.

When an Internal Revenue Code section 401(a) retirement plan is disqualified, the plan¡¯s trust loses its tax-exempt status and becomes a nonexempt trust.

Form 5213 is used by individuals, trusts, estates, and S corporations to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit.