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.
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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
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income | Tax status and size of gross income | 2019 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 1998 |
Fiduciary returns - Sources of income, deductions, and tax liability, by type of entity
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Table 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity | Type of Entity | 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 1998 |
Fiduciary income and deductions, by state and entity type
Filing year 2014
| States or Areas A-K | States or Areas L-N | States or Areas O-W |
|---|---|---|
Filing year 2013
| States or Areas A-K | States or Areas L-N | States or Areas O-W |
|---|---|---|
Filing year 2012
| States or Areas A-K | States or Areas L-N | States or Areas O-W |
|---|---|---|
Filing year 2011
| States or Areas A-K | States or Areas L-N | States or Areas O-W |
|---|---|---|
Filing year 2010
| States or Areas A-K | States or Areas L-N | States or Areas O-W |
|---|---|---|
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.
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.