See the instructions to Forms 1041 PDF, 1041-A PDF, 4720 PDF, and 5227 PDF for the filing requirements of nonexempt charitable trusts and split-interest trusts. Additional information When to file Forms 1041 and 1041-A Where to file Forms 1041 and 1041-A Filing extensions - Forms 1041 and 1041-A Return to Life Cycle of a Private Foundation