Estates and Trusts OneSheet PDF The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose. These types include: decedent's estates simple trusts complex trusts qualified disability trusts electing small business trust (ESBT) grantor type trust bankruptcy estates pooled income funds For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 1041, please visit Income from Estates and Trusts Study Metadata. Statistical Tables | SOI Bulletin Articles Statistical Tables The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed. Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Tax Status and Size of Gross Income Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Type of Entity Fiduciary Income and Deductions, by State and Entity Type Archive - Fiduciary Income Tax Returns SOI Bulletin Articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. Fiduciary Income Panel, TY 2002-2006 PDF Fiduciary Income Tax Returns 2003-2004 PDF 1997 PDF 1982 PDF (Back to top) Other SOI Data on Trusts Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Certain charitable trusts, those treated as private foundations except that they are not exempt from income taxes, annually file Form 990-PF. (Back to top)
