Recommended by IRS
About Form 1041, U.S. Income Tax Return for Estates and TrustsInformation 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.
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IRC Section 4940(d), Exemption for Certain Operating Foundations
Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.
Legal Guidance (Authoritative)
Charities and Nonprofits