The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate files this form 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, and
- employment taxes on wages paid to household employees.
Other Items You May Find Useful
Publication 15 (Circular E), Employer's Tax Guide
Publication 51 (Circular A), Agricultural Employer's Tax Guide
Publication 505, Tax Withholding and Estimated Tax
Publication 559, Survivors, Executors, and Administrators
Comment on Form 1041
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