Estates and trusts use Schedule I (Form 1041) to figure: Alternative minimum taxable income. Income distribution deduction on a minimum tax basis. Alternative minimum tax (AMT). Current Revision Schedule I (Form 1041) PDF Instructions Schedule I (Form 1041) (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Schedule I (Form 1041) Revisions About Publication 514, Foreign Tax Credit for Individuals About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts About Publication 946, How To Depreciate Property Other Current Products Related About Form 1040, U.S. Individual Income Tax Return About Form 1099-INT, Interest Income About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) About Form 3800, General Business Credit About Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)