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2025 XML schemas and business rules for Form 1041 Modernized e-File (MeF)

Main page for schema and business rule links for 1041 MeF program.

Information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File (MeF) Form 1041 for tax year (TY) 2024. Included are the Extensible Markup Language (XML) schemas, business rules, release memorandum, and specific instructions.

2023 XML schemas and business rules for Form 1041 Modernized e-File (MeF)

A beneficiary of certain domestic trusts uses Form 4970, Tax on Accumulation Distribution of Trusts, to figure the partial tax on accumulation distributions under section 667.

Use Form 5227, Split-Interest Trust Information Return, to report the financial activities of a split-interest trust, provide certain information regarding charitable deductions and distributions of or from a split-interest trust, and determine if the trust is treated (for Chapter 42 excise tax purposes) as a private foundation and subject to certain excise taxes under Chapter 42. Form 5227 is open to public inspection.

Information about Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, including recent updates, related forms and instructions on how to file. Use this form to compute estate and generation-skipping transfer (GST) tax liability for nonresident alien decedents.

The estate tax closing letter fee has been reduced to $56 from $67 for requests received on or after May 21, 2025.

Aug. 27, 2024 ¡ª Augusto Alizo was sentenced today to 14 months in prison for charges related to his role in a multi-million-dollar fraud scheme, announced United States Attorney Ismail J. Ramsey and IRS Criminal Investigation (CI) Acting Special Agent in Charge Michael Mosley. The sentence was handed down by the Hon. Richard Seeborg, Chief U.S. District Judge.

June 27, 2024 ¡ª Marcello Banes, Chairman of the Newton County Board of Commissioners, and Stephanie Lindsey, a real estate broker and attorney, have been indicted by a federal grand jury for conspiring to launder money obtained from wire fraud and honest services wire fraud.