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Get information on how the estate tax may apply to your taxable estate at your death.

Find common gift and estate tax questions, including when these taxes apply and when they do not.

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.

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 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.

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).

Learn how to e-file Form 1041, U.S. Income Tax Return for Estates and Trusts.

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.

The trustee of a trust that has elected to be taxed as a qualified funeral trust (QFT) files Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts, to report the income, deductions, gains, losses, and tax liability of the QFT. The trustee can use the form to report information for a single QFT or for multiple QFTs having the same trustee.

Notice 2003-54 - Common Trust Fund Straddle Tax Shelter