obÌåÓý

If you own rental property, know your federal tax responsibilities. Report all rental income on your tax return, and deduct the associated expenses from your rental income.

Information about Form 4970, Tax on Accumulation Distribution of Trusts, including recent updates, related forms and instructions on how to file. A beneficiary of certain domestic trusts uses this form to figure the partial tax on accumulation distributions under section 667.

SOI Tax Stats - Estate Tax Study Metadata

Information about Form 5227, Split-Interest Trust Information Return, including recent updates, related forms and instructions on how to file. Use Form 5227 to report the financial activities of a split-interest trust, provide certain information regarding charitable deductions and distributions from a split-interest trust, and determine if the trust is treated as a private foundation and subject to certain excise taxes under Chapter 42.

May 15, 2025 ¡ª Two men were sentenced to prison today for a wire and tax fraud scheme to obtain title to a $1.3 million home in Roanoke County, Virginia. Herman Estes Jr. of Fieldale Virginia was sentenced to 84 months in prison; his co-conspirator Daniel Heggins of Charlotte, North Carolina was sentenced to 24 months in prison.

SOI Tax Stats - Split-Interest Trust Study Metadata

Where to File Your Taxes (for Form 1041-T)

Scope of provisions regarding split-interest trusts in Code section 4947.

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.

Notice 2003-54 - Common Trust Fund Straddle Tax Shelter