Estates and Trusts OneSheetPDF 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. Statistical Tables SOI Bulletin Articles Other IRS Data Statistical Tables The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed. Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Tax Status and Size of Gross Income Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Type of Entity Fiduciary Income and Deductions, by State and Entity Type Archive - Fiduciary Income Tax Returns 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. Projections 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. Projections of Returns to be Filed in Future Calendar Years (Back to top) SOI Bulletin Articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. Fiduciary Income Panel, TY 2002-2006PDF Fiduciary Income Tax Returns 2003-2004PDF 1997PDF 1982PDF (Back to top) 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. (Back to top) Other IRS Data and Related Links For tax administration data on this topic, as well as other types of taxes, choose from the links below. Collecting Revenue Enforcing Laws Issuing Refunds (Back to top)
