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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.

Classification of taxpayers for U.S. tax purposes

This section will help you determine if you are a "Foreign Person" or a "United States person" for U.S. tax purposes.
General Information
Nonresidents

Definitions of terms and procedures unique to FIRPTA

The following terms have special meanings with respect to U.S. Real Property Interest - FIRPTA.
General Information
Nonresidents

Application of rules relating to termination of private foundation status

72 - Application of Rules Relating to Termination of Private Foundation Status
General Information
Charities and Nonprofits

SOI Tax Stats - 2005 IRS Data Book - Table 10 (revised)

2005 Data Book Table 10 Revised page
About IRS
Tax Professionals

SOI Tax Stats - SOI Bulletin: Summer 2006

SOI Tax Stats - SOI Bulletin: Summer 2006
About IRS
Tax Professionals

SOI Tax Stats - Definitions of selected terms and concepts for personal wealth

This page contains definitions for selected terms and concepts used in SOI's Personal Wealth Study.
About IRS

SOI Tax Stats - Statistics by form

Look here for data on your specific topic using these selected IRS form numbers and titles.
About IRS
Tax Professionals

FAQs Regarding the Aggregation Rules Under Section 448(c)(2) that Apply to the Section 163(j) Small Business Exemption

These FAQs provide an overview of the aggregation rules that apply for purposes of the gross receipts test under Internal Revenue Code (Code) section 448(c) (section 448(c) gross receipts test), and that apply in determining whether a taxpayer meets the small business exemption under section 163(j) of the Code. Please refer to the Code and Income Tax Regulations for the aggregation rules.
General Information

Modernized e-File (MeF) program overview

Find links to MeF form-specific information.
Software Development
Software Developers

Where to file - Forms beginning with the number 7

Find IRS mailing addresses to file forms beginning with the number 7.
General Information
Individuals