Estates and trusts use this schedule to figure:
- alternative minimum taxable income;
- income distribution deduction on a minimum tax basis; and
- alternative minimum tax (AMT).
Other Items You May Find Useful
Publication 514, Foreign Tax Credit for Individuals
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
Publication 946, How To Depreciate Property
Comment on Schedule I (Form 1041)
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