Estates and Trusts OneSheet PDF
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.
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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
Data presented |
Classified by |
Tax years |
---|---|---|
Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income |
Tax status and size of gross income |
2019 XLSX 2014 XLS 2013 XLS 2012 XLS 2011 XLSX 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 1998 XLS |
Fiduciary returns - Sources of income, deductions, and tax liability, by type of entity
Data presented |
Classified by |
Tax years |
---|---|---|
Table 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity |
Type of Entity |
2014 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 1998 XLS |
Fiduciary income and deductions, by state and entity type
Filing year 2014
States A-K |
States L-N |
States O-W |
---|---|---|
Filing year 2013
States A-K |
States L-N |
States O-W |
---|---|---|
Filing year 2012
States A-K |
States L-N |
States O-W |
---|---|---|
Filing year 2011
States A-K |
States L-N |
States O-W |
---|---|---|
Filing year 2010
States A-K |
States L-N |
States O-W |
---|---|---|
Archive - Fiduciary income tax returns
SOI Bulletin articles
The following are available as PDF files. A free Adobe® Reader is available for download, if needed.
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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.