Forms and Publications Search Results

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.

Form 4422, Application for Certificate Discharging Property Subject To Estate Tax Lien - An executor, beneficiary, or purchaser can apply for a discharge of property from estate tax lien if an estate is required to file Form 706 or Form 706-NA estate tax return, and property included in the gross estate is sold or will be sold.

Use Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts, authorize the electronic filer to transmit via a third-party transmitter, and authorize an electronic funds withdrawal for payment of federal taxes owed.

The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use Form 8855, Election to Treat a Qualified Revocable Trust, as Part of an Estateto 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.

Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for certain extensions of time to file.

Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for certain extensions of time to file.

Publication 5550, Real Estate Property Foreclosure and Cancellation of Debt Audit Technique Guide, discusses the tax consequences for real estate property that is disposed of through foreclosure, short sale, deed in lieu of foreclosure, and abandonments.

Use Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts, to figure the estate's or trust's alternative minimum taxable income, the income distribution deduction on a minimum tax basis, and the estate's or trust's alternative minimum tax (AMT).

Use Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts, to figure the estate's or trust's alternative minimum taxable income, the income distribution deduction on a minimum tax basis, and the estate's or trust's alternative minimum tax (AMT).

The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041, U.S. Income Tax Return for Estates and Trusts, 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, and net Investment Income Tax.