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 This page provides additional information about data produced in SOI's Income from Trusts and Estates Study. Please click on a link below to get started. • Selected Terms and Concepts • Current and Prior Revisions of Form 1041 • Data Sources and Limitations Please visit Income from Trusts and Estates Statistics for data tables and articles from the study.