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Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1 (2003)
U.S. Income Tax Return for Estates and Trusts
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1 - Introductory Material
Changes To Note
Photographs of Missing Children
Unresolved Tax Issues
How To Get Forms and Publications
Personal Computer
CD-ROM
By Phone and in Person
General Instructions
Purpose of Form
Income Taxation of Trusts and Decedents' Estates
Abusive Trust Arrangements
Definitions
Beneficiary
Distributable Net Income (DNI)
Income, Deductions, and Credits in Respect of a Decedent
Income Required To Be Distributed Currently
Fiduciary
Trust
Who Must File
Decedent's Estate
Trust
Special Rule for Certain Revocable Trusts
Alaska Native Settlement Trusts
Bankruptcy Estate
Common Trust Funds
Qualified Settlement Funds
Special Filing Instructions for Grantor Type Trusts, Pooled Income Funds, and Electing Small Business Trusts
Grantor Type Trusts
Pooled Income Funds
Electing Small Business Trusts
Electronic Filing
When To File
Private Delivery Services
Extension of Time To File
Period Covered
Who Must Sign
Fiduciary
Paid Preparer
Paid Preparer Authorization
Accounting Methods
Accounting Periods
Rounding Off to Whole Dollars
Estimated Tax
Exceptions
Electronic Deposits
Section 643(g) Election
Interest and Penalties
Interest
Late Filing of Return
Late Payment of Tax
Failure To Provide Information Timely
Underpaid Estimated Tax
Trust Fund Recovery Penalty
Other Penalties
Other Forms That May Be Required
Assembly and Attachments
Attachments
Additional Information
Of Special Interest to Bankruptcy Trustees and Debtors-in-Possession
Taxation of Bankruptcy Estates of an Individual
Who Must File
Employer Identification Number
Accounting Period
When To File
Disclosure of Return Information
Transfer of Tax Attributes From the Individual Debtor to the Bankruptcy Estate
Income, Deductions, and Credits
Tax Rate Schedule
Prompt Determination of Tax Liability
Special Filing Instructions for Bankruptcy Estates
Specific Instructions
Name of Estate or Trust
Name and Title of Fiduciary
Address
A. Type of Entity
Decedent's Estate
Simple Trust
Complex Trust
Qualified Disability Trust
ESBT (S Portion Only)
Grantor Type Trust
Bankruptcy Estate
Pooled Income Fund
B. Number of Schedules K-1 Attached
C. Employer Identification Number
D. Date Entity Created
E. Nonexempt Charitable and Split-Interest Trusts
Section 4947(a)(1) Trust
Not a Private Foundation
Section 4947(a)(2) Trust
F. Initial Return, Amended Return, Final Return, or Change in Fiduciary's Name or Address
Amended Return
Final Return
Change in Fiduciary's Name
Change in Fiduciary's Address
G. Pooled Mortgage Account
Income
Special Rule for Blind Trust
Extraterritorial Income Exclusion
Line 1—Interest Income
Line 2a—Ordinary Dividends
Line 2b—Qualified Dividends
Line 3—Business Income or (Loss)
Line 4—Capital Gain or (Loss)
Line 5—Rents, Royalties, Partnerships, Other Estates and Trusts, etc.
Line 6—Farm Income or (Loss)
Line 7—Ordinary Gain or (Loss)
Line 8—Other Income
Deductions
Depreciation, Depletion, and Amortization
Allocation of Deductions for Tax-Exempt Income
Deductions That May Be Allowable for Estate Tax Purposes
Accrued Expenses
Limitations on Deductions
At-Risk Loss Limitations
Passive Activity Loss and Credit Limitations
Transactions Between Related Taxpayers
Line 10—Interest
Line 11—Taxes
Line 12—Fiduciary Fees
Line 15a—Other Deductions Not Subject to the 2% Floor
Line 15b—Allowable Miscellaneous Itemized Deductions Subject to the 2% Floor
Line 18—Income Distribution Deduction
Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
Line 20—Exemption
Tax and Payments
Line 22—Taxable Income
Line 24a—2003 Estimated Tax Payments and Amount Applied From 2002 Return
Line 24b—Estimated Tax Payments Allocated to Beneficiaries
Line 24d—Tax Paid With Extension of Time To File
Line 24e—Federal Income Tax Withheld
Line 24f—Credit For Tax Paid on Undistributed Capital Gains
Line 24g—Credit for Federal Tax on Fuels
Line 26—Estimated Tax Penalty
Line 27—Tax Due
Line 29a—Credited to 2004 Estimated Tax
Schedule A—Charitable Deduction
General Instructions
Specific Instructions
Schedule B—Income Distribution Deduction
General Instructions
Specific Instructions
Schedule G—Tax Computation
Line 1a
Line 2a—Foreign Tax Credit
Line 2b—Other Nonbusiness Credits
Line 2c—General Business Credit
Line 2d—Credit for Prior Year Minimum Tax
Line 3—Total Credits
Line 5—Recapture Taxes
Line 6—Household Employment Taxes
Line 7—Total Tax
Other Information
Question 1
Question 2
Question 3
Question 4
Question 5
Question 6
Question 7
Question 9
Schedule I—Alternative Minimum Tax
Changes To Note
General Instructions
Specific Instructions
Part II—Income Distribution Deduction on a Minimum Tax Basis
Part III—Alternative Minimum Tax Computation
Part IV—Line 52 Computation Using Maximum Capital Gains Rates
Schedule D (Form 1041)— Capital Gains and Losses
Changes To Note
General Instructions
Specific Instructions
Part IV—Capital Loss Limitation
Part V—Tax Computation Using Maximum Capital Gains Rates
Schedule J (Form 1041) — Accumulation Distribution for Certain Complex Trusts
General Instructions
Specific Instructions
Part II—Ordinary Income Accumulation Distribution
Part III—Taxes Imposed on Undistributed Net Income
Part IV—Allocation to Beneficiary
Schedule K-1 (Form 1041)— Beneficiary's Share of Income, Deductions, Credits, etc.
A Change To Note
General Instructions
Specific Instructions
Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1 - Notices
Paperwork Reduction Act Notice.
A.
Where To File
Index
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