Internal Revenue Service United States Department of the Treasury

Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 (2012)

Note. The fiduciary’s instructions for completing Schedule K-1 are in the Instructions for Form 1041.

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 - Introductory Material
    • Future Developments
  • Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 - Main Contents
    • Reminders
      • General Instructions
        • Purpose of Form
        • Inconsistent Treatment of Items
        • Errors
        • Beneficiaries of Generation-Skipping Trusts
      • Specific Instructions
        • Part I—Information About the Estate or Trust
        • Part III—Beneficiary’s Share of Current Year Income, Deductions, Credits, and Other Items
         Next

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