The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate files Form 1041 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. Current revision Form 1041 PDF Instructions for Form 1041 (Print version PDF) Recent developments None at this time. Schedules Schedule D (Form 1041), Capital Gains and Losses Use Schedule D (Form 1041) to report gains and losses from the sale or exchange of capital assets by an estate or trust. Schedule D (From 1041) PDF Instructions for Schedule D (Form 1041) Schedule I (Form 1041), Alternative Minimum Tax – Estates 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). Schedule I (Form 1041) PDF Instructions for Schedule I (Form 1041) Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts Use Schedule J (Form 1041) to report an accumulation distribution for a domestic complex trust that was: Previously treated at any time as a foreign trust (unless an exception is provided in future regulations). created before March 1, 1984, unless that trust would not be aggregated with other trusts under the rules of section 643(f) if that section applied to the trust. Schedule J (Form 1041) PDF Instructions for Schedule A, B, G, J and K-1 (Form 1041) Schedule K-1 (Form 1041), Beneficiary’s Share of Income, Deductions, Credits, etc. Use Schedule K-1 to report a beneficiary's share of the estate’s or trust’s income, credits, deductions, etc., on your Form 1040, U.S. Individual Income Tax Return. Schedule K-1 (Form 1041) PDF Instructions for Schedule K-1 (Form 1041) Other items you may find useful All Form 1041 revisions About Publication 15, (Circular E), Employer's Tax Guide About Publication 51, (Circular A), Agricultural Employer's Tax Guide About Publication 505, Tax Withholding and Estimated Tax About Publication 559, Survivors, Executors, and Administrators Other current products Related items About Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts About Form 1041-ES, Estimated Income Tax for Estates and Trusts About Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries About Form 1041-V, Payment Voucher About Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) About Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts About Form 4255, Recapture of Investment Credit About Form 4972, Tax on Lump-Sum Distributions About Form 5227, Split-Interest Trust Information Return About Form 5884-A, Employee Retention Credit for Employers Affected by Qualified Disasters About Form 8582, Passive Activity Loss Limitations
