obÌåÓý

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.

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.

Form 5305-R, Roth Individual Retirement Trust Account, is a model trust account agreement that meets the requirements of section 408A.

File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

The trustee of a trust that has elected to be taxed as a qualified funeral trust (QFT) files Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts, to report the income, deductions, gains, losses, and tax liability of the QFT. The trustee can use the form to report information for a single QFT or for multiple QFTs having the same trustee.

The trustee of a trust that has elected to be taxed as a qualified funeral trust (QFT) files Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts, to report the income, deductions, gains, losses, and tax liability of the QFT. The trustee can use the form to report information for a single QFT or for multiple QFTs having the same trustee.

Form 5308, Request for Change in Plan/Trust Year, is used by certain employee retirement plans to request approval to change the plan/trust year.

Use Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, to figure the amount of your Net Investment Income Tax (NIIT).

Use Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, to figure the amount of your Net Investment Income Tax (NIIT).