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Discussion of special private foundation excise tax rules that apply to estates in administration.

Information such as tax tips and trends and statistics for the real estate industry.

Information about Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, including recent updates, related forms and instructions on how to file. The trustee/designated filers of qualified domestic trusts use Form 706-QDT to figure and report tax on certain distributions, the value of property on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.

Information about Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.

These Frequently Asked Questions address specific issues related to the acceptance of deliveries at the Kansas City Service Center from private delivery services.

Find common questions and answers about estate taxes, including requirements for filing, selling inherited property and taxable gifts.

Fill-in forms have been included to allow you to enter information and provide you with a cleaner crisper printout for your records and for filing with the IRS.

Find the latest information and guidance on filing estate and gift tax.

Information about Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file this form to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.

Information about Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, including recent updates, related forms and instructions on how to file. Use this form to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts; authorize the electronic filer to transmit via a third-party transmitter; and authorize an electronic funds withdrawal for payment of federal taxes owed.