The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose. These types include:
- decedent's estates
- simple trusts
- complex trusts
- qualified disability trusts
- electing small business trust (ESBT)
- grantor type trust
- bankruptcy estates
- pooled income funds
For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 1041, please visit Income from Estates and Trusts Study Metadata.
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
The Tax Stats Table Wizard tool is no longer available due to declining usage and budgetary pressures. However, both the public-use microdata and aggregated data used in the Table Wizard programs remain available as part of SOI's Tax Stats Web pages. For any questions or concerns, contact Statistical Information Services.
For selected tax returns, including the Form 1041, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Fiduciary Income Tax Returns
Other SOI Data on Trusts
Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Certain charitable trusts, those treated as private foundations except that they are not exempt from income taxes, annually file Form 990-PF.
For tax administration data on this topic, as well as other types of taxes, choose from the links below.