The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate files Form 1041 to report:
- The income, deductions, gains, losses, etc. of the estate or trust.
- The income that is either accumulated or held for future distribution or distributed currently to the beneficiaries.
- Any income tax liability of the estate or trust.
- Employment taxes on wages paid to household employees.
Current Products
Recent Developments
Update to Error in Tax Calculation in 2018 Schedule D Tax Worksheet (Form 1041) -- 11-SEP-2019
Charitable Contributions and State or Local Tax Credits or Deductions -- 12-JUN-2019
Relief from Addition to Tax for Underpayment of Estimated Income Tax by Individual Farmers and Fishermen -- 01-MAR-2019
Instructional changes due to issuance of final Regulations for Qualified Business Income Deduction -- 25-Jan-2019
Reporting Related to IRC Section 965 on 2017 Returns -- 08-MAR-2018
Other Items You May Find Useful
About Publication 15 (Circular E), Employer's Tax Guide
About Publication 51 (Circular A), Agricultural Employer's Tax Guide
About Publication 505, Tax Withholding and Estimated Tax
About Publication 559, Survivors, Executors, and Administrators
Comment on Form 1041
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