Review e-file for Business Publications

For additional information about Business e-file programs, please refer to the following publications:

Estates and Trusts Taxes

  • Publication 1438 — File Specifications, Validation Criteria & Record Layouts for the Form 1041, e-file U.S. Income Tax Return for Estates & Trusts
  • Publication 1474 (PDF)Technical Specification Guide For Reporting Agent Authorization and Federal Tax Depositors

Modernized e-file