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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.

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.

Information about Form 1041, U.S. Income Tax Return for Estates and Trusts, including recent updates, related forms and instructions on how to file. Form 1041 is used by a fiduciary to file an income tax return for every domestic estate or domestic trust for which he or she acts.

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.

The Trust and Estate Form 1041 Income Tax (TEIT) Return Burden Survey is an important project that can benefit you and other Form 1041 filers. We hear from taxpayers that the Form 1041 reporting requirements are time consuming and expensive. We are conducting a survey of randomly selected trusts and estates to learn more about those costs.

Real estate investment trusts (REITs) use Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, to figure and pay the excise tax on undistributed income under section 4981.

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.

Where to file and contact information for estate and gift tax