2003 HTML Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Changes To Note

The tax rates of 27%, 30%, 35%, and 38.6% have been reduced to 25%, 28%, 33%, and 35%, respectively. The 10% rate for bankruptcy estates has been expanded to the first $7,000 of taxable income. These changes are reflected in the tax rate schedules on pages 11 and 21.
The maximum tax rate for qualified dividends is 15% (generally, 5% if the other income of the estate or trust is taxed at the 15% rate). For details on qualified dividends, see the instructions for line 2b on page 14. Use Schedule D (Form 1041) or the Qualified Dividends Tax Worksheet on page 22, whichever applies, to figure the tax.
For tax years beginning in 2003, the requirement to file a return for a bankruptcy estate applies only if gross income is at least $7,800.
For 2003, qualified disability trusts can claim an exemption of up to $3,050. See the instructions for line 20 on page 18 for more details.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Unresolved Tax Issues

If you have attempted to deal with an IRS problem unsuccessfully, you should contact the Taxpayer Advocate. The Taxpayer Advocate independently represents the estate's or trust's interests and concerns within the IRS by protecting its rights and resolving problems that have not been fixed through normal channels.

While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that the estate's or trust's case is given a complete and impartial review.

The estate's or trust's assigned personal advocate will listen to its point of view and will work with the estate or trust to address its concerns. The estate or trust can expect the advocate to provide:

A “fresh look” at a new or on-going problem.
Timely acknowledgment.
The name and phone number of the individual assigned to its case.
Updates on progress.
Timeframes for action.
Speedy resolution.
Courteous service.

When contacting the Taxpayer Advocate, you should provide the following information:

The estate's or trust's name, address, and employer identification number.
The name and telephone number of an authorized contact person and the hours he or she can be reached.
The type of tax return and year(s) involved.
A detailed description of the problem.
Previous attempts to solve the problem and the office that had been contacted.
A description of the hardship the estate or trust is facing (if applicable).

The estate or trust may contact a Taxpayer Advocate by calling 1-877-777-4778 (toll free). Persons who have access to TTY/TDD equipment may call 1-800-829-4059 and ask for Taxpayer Advocate assistance. If the estate or trust prefers, it may call, write, or fax the Taxpayer Advocate office in its area. See Pub. 1546, The Taxpayer Advocate Service of the IRS, for a list of addresses and fax numbers.

How To Get Forms and Publications

Personal Computer

You can access the IRS web site 24 hours a day, 7 days a week at www.irs.gov to:

Download forms, instructions, and publications.
Order IRS products online.
See answers to frequently asked tax questions.
Search publications online by topic or keyword.
Send us comments or request help by email.
Sign up to receive local and national tax news by email.

You can also reach us using file transfer protocol at ftp.irs.gov.

CD-ROM

Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

Current year forms, instructions, and publications.
Prior year forms, instructions, and publications.
Frequently requested tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
The Internal Revenue Bulletin.

Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).

By Phone and in Person

You can order forms and publications 24 hours a day, 7 days a week, by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1 - Introductory Material