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Publications Related to Form 1041

Publication 15 (Circular E), Employer's Tax Guide
This publication explains your tax responsibilities as an employer.

Publication 17, Your Federal Income Tax
This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.

Publication 505, Tax Withholding and Estimated Tax
This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.

Publication 51 (Circular A), Agricultural Employer's Tax Guide
Employers of agricultural workers use the information in this publication to comply with the laws for agricultural labor relating to social security and Medicare taxes, Federal Unemployment Tax Act (FUTA) tax, and withheld federal income tax (employment taxes).

Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
This publication covers the excise taxes for which you may be liable and which are reported on Form 720. It also covers fuel tax credits and refunds.

Publication 514, Foreign Tax Credit for Individuals
This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). This publication discusses NOLs for individuals, estates, and trusts.

Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Publication 559, Survivors, Executors, and Administrators
This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.

Publication 583, Starting a Business and Keeping Records
This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Publication 590, Individual Retirement Arrangements (IRAs)
This publication discusses individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement.

Publication 908, Bankruptcy Tax Guide
This publication explains the basic federal income tax aspects of bankruptcy.

Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.

Publication 926, Household Employer's Tax Guide
This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding).

Publication 936, Home Mortgage Interest Deduction
This publication discusses the rules for deducting home mortgage interest.

Publication 947, Practice Before the IRS and Power of Attorney
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS.

Publication 966, Electronic Federal Tax Payment System (EFTPS)
EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.

Publication 1437, Procedures for the Form 1041 e-file Program U.S. Income Tax Returns For Estates and Trusts For Tax Year 2013
This publication is designed to provide the general requirements and procedures for Form 1041 e-file Program, U.S. Income Tax Return for Estates and Trusts.

Publication 1438, File Specifications, Validation Criteria & Record Layouts for the Form 1041 e-file Program
This publication contains the validation criteria and record layouts for transmitting Form 1041, U.S. Income Tax Return for Estates and Trusts electronically to the Enterprising Computing Center-Memphis (ECC-MEM).

Publication 1546 (.pdf), Taxpayer Advocate Service - Your Voice at the IRS
Frequently Asked Questions

Publication 4164 Modernized e-file Guide for Software Developers and Transmitters
This publication is used by Electronic Return Originators in preparing and submitting Corporate, Partnership and Exempt Organization tax returns and extensions.

Page Last Reviewed or Updated: 23-Oct-2014