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Use Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, to report the charitable information required by section 6034 and the related regulations.

Use Form 172, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts to figure the amount of net operating loss that is available to carryback or carryforward.

Information about Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts, including recent updates and related forms. Publication 536 explains how to figure a net operating loss (when deductions exceed income) for individuals, estates and trusts.

Form 8855 is used to make a section 645 election, which election allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period. The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use this form to make a section 645 election. This election allows a QRT to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Once the election is made, it cannot be revoked.

Information about Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, including recent updates, related forms and instructions on how to file. Taxpayers use this form to figure the amount of their net investment income tax (NIIT).

KYC Japanese Trust Banks

Information about Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, including recent updates, related forms, and instructions on how to file. Form 8801 is used to figure the minimum tax credit for AMT incurred in prior years and to figure any credit carryforward.

SOI Tax Stats - Income from Trusts and Estates Study Terms and Concepts

SOI Tax Stats - Income from Trusts and Estates Data Sources and Limitations

Form 1041-A is used by trusts claiming a contributions deduction under section 642(c) or split-interest trusts described in section 4947(a)(2) to report information required by section 6034. Use this form to report the charitable information required by section 6034 and the related regulations.