Index

B

Bankruptcy estate, Bankruptcy Estate, Bankruptcy Estates, Bankruptcy Estate
Bankruptcy information, Bankruptcy Estates
Beneficiary, Beneficiary.
Allocation of estimated tax payment, Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
Complex trust, Estates and complex trusts.
Estate, Estates and complex trusts.
Simple trust, Simple trust.
Tax year for inclusion, Beneficiary's Tax Year
Withholding on foreign person, Withholding of tax on foreign persons.
Blind trust, Special Rule for Blind Trust

C

Cemetery perpetual care fund, Cemetery perpetual care fund.
Charitable deduction, Schedule A—Charitable Deduction
Charitable remainder trusts, Other returns that must be filed.
Common trust fund, Common Trust Funds

D

Decedent's Estate, Decedent's estate.
Definitions
Accumulation distribution, General Instructions
Beneficiary, Beneficiary.
Complex trust, Complex Trust
Decedent's Estate, Decedent's estate.
Decedent's estate, Decedent's Estate
DNI, Distributable net income (DNI).
Fiduciary, Fiduciary.
Grantor trusts, Grantor Type Trust
IRD, Income.
Outside income, Line 13—Throwback Years
Pooled income fund, Pooled Income Fund
Revocable Living Trust, Revocable living trust.
Simple trust, Simple Trust
Trust, Trust.
Trusts, Revocable living trust.
Distributable net income, Distributable net income (DNI).
DNI, Distributable net income (DNI)., General Instructions

E

Electing small business trusts, Electing Small Business Trusts (ESBTs), Tax on ESBTs.
ESBT (S portion only), ESBT (S Portion Only)
S portion, Electing Small Business Trusts (ESBTs)
Elections
Section 643(e)(3), Line 10—Other Amounts Paid, Credited, or Otherwise Required To Be Distributed
Section 643(g), Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
Section 645, Special Rule for Certain Revocable Trusts
Special rule for qualified revocable trusts, Special Rule for Certain Revocable Trusts
Treating contributions as paid in prior tax year, Election to treat contributions as paid in the prior tax year.
Electronic deposits, Electronic Deposits
ESBTs, Electing Small Business Trusts (ESBTs)
Estate, Decedent's Estate, Estates and complex trusts.
Bankruptcy, Bankruptcy Estate, Bankruptcy Estate
Exemption for, Decedents' estates.
Foreign, Decedent's Estate
Who must file, Decedent's Estate
Estate tax deduction, Line 19—Estate Tax Deduction (Including Certain Generation-Skipping Transfer Taxes)
Estimated tax, Estimated Tax, Line 24a—2013 Estimated Tax Payments and Amount Applied From 2012 Return, Line 29a—Credited to 2014 Estimated Tax
Allocation of payments to beneficiaries, Estimated Tax, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
Penalty, Line 26—Estimated Tax Penalty
Excess deductions, Excess deductions on termination.
Exemption, Line 20—Exemption
Extraterritorial income exclusion, Extraterritorial Income Exclusion

M

Minimum taxable income, Minimum taxable income.

N

Net investment income tax, Net Investment Income Tax
Net operating loss, Net operating loss (NOL).
Nonexempt charitable deduction, Not a Private Foundation
Nonexempt charitable trust, Section 4947(a)(1) Trust, General Instructions
Nonqualified deferred compensation plans, Nonqualified deferred compensation plans.

P

Paid preparer, Paid Preparer
Paid preparer authorization, Paid Preparer Authorization
Penalties
Estimated tax, Line 26—Estimated Tax Penalty
Failure to provide a required TIN, Penalty.
Failure to provide information timely, Failure To Provide Information Timely
Late filing of return, Late Filing of Return
Late payment of tax, Late Payment of Tax
Other, Other Penalties
Trust fund recovery, Trust Fund Recovery Penalty
Underpaid estimated tax, Underpaid Estimated Tax
Pooled income funds, Pooled Income Funds, Pooled Income Fund, General Instructions, Pooled income funds.
Pre-need funeral trusts, Pre-need funeral trusts.

Q

Qualified disability trust, Qualified disability trusts.
Qualified revocable trust, Special Rule for Certain Revocable Trusts, Qualified revocable trusts.
Qualified settlement funds, Qualified Settlement Funds
Qualified small business stock, Line 3
Qualified subchapter S trust (QSST), Qualified subchapter S trusts (QSSTs)., QSSTs., Exceptions., QSSTs.

R

Returns
Amended, Amended Return
Common trust fund, Common Trust Funds
Electronic and magnetic media, Electronic Filing
Final, Final Return
Nonexempt charitable trust, Nonexempt charitable trust treated as a private foundation., Other returns that must be filed.
Qualified settlement funds, Qualified Settlement Funds
Split-interest trust, Other returns that must be filed.
When to file, When To File
Who must file, Who Must File
Revocable Living Trusts
Section 645 Election, G. Section 645 Election

S

Second tier distributions, Complex trusts.
Separate share rule, Separate share rule.
Special filing instructions
Bankruptcy estates, Special Filing Instructions for Bankruptcy Estates
Electing small business trusts, Electing Small Business Trusts (ESBTs)
Grantor trusts, Grantor Type Trusts
Pooled income funds, Pooled Income Funds
Split-interest trust, Section 4947(a)(2) Trust
Substitute forms, Substitute Forms

W

Who must file
Bankruptcy estate, Who Must File
Decedent's estate, Decedent's Estate
Trust, Trust
Withholding on foreign person, Withholding of tax on foreign persons.

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