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.

About Form 5316, Application for Group or Pooled Trust Ruling

Information about Form 5316, Application for Group or Pooled Trust Ruling, including recent updates, related forms, and instructions on how to file. Group/pooled trust sponsors file Form 5316 to request a letter from the IRS for a determination that the trust is a group trust arrangement.
General Information
Trusts and Estates

Abusive trust tax evasion schemes- Facts (Section V)

Abusive trust tax evasion schemes - accessing offshore funds.
General Information

SOI tax stats - Estate tax year of death tables

SOI Tax Stats - Estate Tax Year of Death Tables
About IRS
Tax Professionals

Treatment of estate with charitable beneficiary: Private foundation excise taxes

Tax rules applicable to certain estates with charitable beneficiaries.
General Information
Charities and Nonprofits

SOI Tax Stats - Estate tax filing year tables

SOI Tax Stats - Estate Tax Filing Year Tables
About IRS

Abusive trust tax evasion schemes - Facts (Section II)

Abusive Trust Tax Evasion Schemes - Facts (Section II)
General Information
Small Businesses

Abusive trust tax evasion schemes - Facts (Section III)

Domestic trusts are trusts created in the U.S.; information about some common abusive domestic trust schemes.
General Information
Small Businesses

Charity: Sample organizing documents (Draft B: Declaration of Trust)

An example of a declaration of trust that contains the required information as to the disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3).
General Information
Charities and Nonprofits

SOI Tax Stats - Charitable lead trusts: Income information

Charitable Lead Trusts: Income Information
About IRS

Revenue procedure for Indian Gaming Regulatory Act trust guidance

The IRS announces the publication of Indian Gaming Regulatory Act (IGRA) trust guidance. Revenue Procedure 2011-56 clarifies, modifies and supersedes Revenue Procedure 2003-14.
General Information
Indian Tribal Governments