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.
Found 2713 Matching Items; Displaying 131 - 140.
Notice 2003-54 - Common Trust Fund Straddle Tax Shelter
Notice 2003-54 - Common Trust Fund Straddle Tax Shelter
Legal Guidance (Authoritative)
About Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
Information about Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust, including recent updates, related forms and instructions on how to file. Personal holding companies, regulated investment companies, and real estate investment trusts file this form to claim a deficiency dividend deduction under section 547 or 860.
General Information
ITG FAQ #4 Answer - When gaming distributions are deferred through use of a trust, how are the eventual distributions from the trust reported?
Insights into withholding requirements on per capita distributions from gaming proceeds to non-US citizens; and the tax implications for when per capita distributions are made to a minor or placed in trust.
General Information
Indian Tribal Governments
Where to file your taxes for Form 1041-T
Where to File Your Taxes (for Form 1041-T)
General Information
Individuals
Rental income and expenses - Real estate tax tips
Find out when you're required to report rental income and expenses on your property.
General Information
Small Businesses
ob体育 is income from former trust lands characterized?
Insights into types of nontaxable and treaty-sourced income distributions; the treatment of income derived from allotted land; and the tax implications of income derived from land that has been removed from trust.
General Information
Indian Tribal Governments
Supplemental unemployment benefits trust - 501(c)(17)
Requirements for exemption under Internal Revenue Code section 501(c)(17).
General Information
Charities and Nonprofits
Employment taxes and the Trust Fund Recovery Penalty (TFRP)
To encourage prompt payment of withheld income and employment taxes, including social security taxes, railroad retirement taxes, or collected excise taxes, Congress passed a law that provides for the TFRP.
General Information
Small Businesses