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.

Split-interest trusts: Treatment of revocable trusts that become split-interest trusts

70 - Revocable trusts that become split-interest trusts
General Information
Charities and Nonprofits

Forms 1041 and 1041-A: When to file

Find deadlines for filing Forms 1041 and 1041-A for estates and trusts.
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Charities and Nonprofits

Split-interest trusts that become charitable trusts

Overview of private foundation rules that apply to split-interest trusts that become charitable trusts.
General Information
Charities and Nonprofits

Definition of a trust

Review the definition of a trust and how trusts can apply for recognition of exemption from federal income taxation under Internal Revenue Code section 501(a).
General Information
Charities and Nonprofits

Split-interest trusts

Treatment of split-interest trusts under the private foundation excise tax provisions.
General Information
Charities and Nonprofits

Estates in administration

Discussion of special private foundation excise tax rules that apply to estates in administration.
General Information
Charities and Nonprofits

Private foundations: Treatment of revocable trusts that become charitable trusts

Revocable trusts that become charitable trusts
General Information
Charities and Nonprofits

Additional returns for private foundations, charitable trusts and split-interest trusts

Discussion of miscellaneous returns for foundations and trusts
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Charities and Nonprofits

Charitable trusts: Trust devoted to qualified charitable contribution purposes

64 - Trust devoted to qualified charitable contribution purposes
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Charities and Nonprofits

Charitable remainder trusts

Charitable remainder trusts are irrevocable trusts that allow people to donate assets to charity and draw income from the trust for life or for a specific time period.
General Information
Charities and Nonprofits, Charities