Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts, is used to report an ANST's income, deductions, gains, losses, etc., and to figure and pay any income tax due. Form 1041-N is also used to report special information applicable to an ANST's filing requirements.

Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts, is used to report an ANST's income, deductions, gains, losses, etc., and to figure and pay any income tax due. Form 1041-N is also used to report special information applicable to an ANST's filing requirements.

Instructions for Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, generally is used by black lung benefit trusts to meet the reporting requirements of section 6033.

Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons

Form 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, generally is used by black lung benefit trusts to meet the reporting requirements of section 6033.

Form 6069, Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction

For tax years beginning on or after January 1, 2021, black lung benefit trusts will use Form 6069, Return of Certain Excise Taxes on Mine Operators, Black Lung Trusts, and Other Persons Under Sections 4951, 4952, and 4953, to meet reporting requirements under section 6033. If initial taxes are imposed on the trust or certain related parties under section 4951 or 4952, the trust or related party will report the initial excise tax using Part II or Part III, respectively, of Form 6069.

Schedule R-1 (Form 706), Generating-Skipping Transfer Tax

Schedule R-1 (Form 706), Generating-Skipping Transfer Tax, serves as a payment voucher for the Generation-Skipping Transfer (GST) tax imposed on a direct skip from a trust, which you, the trustee of the trust, must pay.

Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries

A trust or, for its final tax year, a decedent’s estate may elect under section 643(g) to have any part of its estimated tax payments (but not income tax withheld) treated as made by a beneficiary or beneficiaries. The fiduciary files Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, to make the election. Once made, the election is irrevocable.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, is for withholding agents who pay income to foreign persons, including non-resident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Form 706-CE, Certification of Payment of Foreign Death Tax

The executor of the decedent’s estate must file Form 706-CE, Certification of Payment of Foreign Death Tax, before the IRS can allow a credit for foreign death taxes claimed on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

Form 1041-ES, Estimated Income Tax for Estates and Trusts

Use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay your estimated tax. Estimated tax is the method used to pay tax on income that isn’t subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.). In addition, if you don’t elect voluntary withholding, you should make estimated tax payments on other taxable income, such as unemployment compensation and the taxable part of your social security benefits.