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 2715 Matching Items; Displaying 401 - 410.
Foreign persons
A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.
General Information
Nonresidents
SOI Tax Stats - Compendium of Federal Transfer Tax and Personal Wealth Studies, Volume 2
Compendium of Federal Estate Tax and Personal Wealth Studies
About IRS
Tax Professionals
ITG FAQ #6 answer - Are per capita payments subject to income tax?
Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.
General Information
Indian Tribal Governments
ITG FAQ #9 Answer - What is the effective date of Revenue Procedure 2003-14?
Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.
General Information
Indian Tribal Governments
ITG FAQ #5 Answer - What is the economic benefit doctrine?
Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.
General Information
Indian Tribal Governments
Patient-Centered Outcomes Research Institute fee
Patient-centered outcomes research trust fund fee filer information.
News
Understanding your letter 5263C, 6042C, or 6217C
We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN).
General Information
About Form 5495, Request for Discharge from Personal Liability Under I.R. Code Sec. 2204 or 6905
Information about Form 5495, Request for Discharge from Personal Liability Under I.R. Code Sec. 2204 or 6905, including recent updates, related forms and instructions on how to file. The executor representing a decedent’s estate or a fiduciary of a decedent’s trust file this form to request a discharge from personal liability for the decedent’s income, gift, and estate taxes.
General Information
Form 1040 (Schedule E), Supplemental Income and Loss
Form 1040 (Schedule E), Supplemental Income and Loss, is used by filers to report income from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).
Forms and Instructions
Instructions for Schedule E (Form 1040), Supplemental Income and Loss
Form 1040 (Schedule E), Supplemental Income and Loss, is used by filers to report income from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).
Forms and Instructions