| Instructions for Form 1041 |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting income, Income Taxation of Trusts and Decedents' Estates
- AGI, How to figure AGI for estates and trusts.
- Alaska Native Settlement Trusts, Alaska Native Settlement Trusts
- Allowable miscellaneous itemized deductions (AMID), Line 15b—Allowable Miscellaneous Itemized Deductions Subject to the 2% Floor, How to figure AGI for estates and trusts.
- Alternative minimum tax, Schedule I—Alternative Minimum Tax
- Amended return, Amended Return
- Amounts paid or permanently set aside, Line 1—Amounts Paid or Permanently Set Aside for Charitable Purposes From Gross Income
- Assembly, Assembly and Attachments
- Attachments, Attachments
B
- Bankruptcy estate, Bankruptcy Estate, Bankruptcy Estate
- Bankruptcy information, Of Special Interest to Bankruptcy Trustees and Debtors-in-Possession
- Basis, Column (e)—Cost or Other Basis
- Beneficiary, Beneficiary
-
- Allocation of estimated tax payment, Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Complex trust, Estates and complex trusts.
- Estate, Estates and complex trusts.
- Simple trust, Simple trust.
- Tax year for inclusion, Beneficiary's Tax Year
- Withholding on foreign person, Withholding of tax on foreign persons.
- Blind trust, Special Rule for Blind Trust
D
- Definitions:
-
- Accumulation distribution, General Instructions
- Beneficiary, Beneficiary
- Complex trust, Complex Trust
- Decedent's estate, Decedent's Estate
- DNI, Distributable Net Income (DNI)
- Fiduciary, Fiduciary
- Grantor trusts, Grantor Type Trust
- Income in respect of a decedent, Income.
- Outside income, Line 13—Throwback Years
- Pooled income fund, Pooled Income Fund
- Simple trust, Simple Trust
- Trust, Trust
- Distributable net income (see DNI)
- DNI, Distributable Net Income (DNI), General Instructions
E
- Electing small business trusts, Electing Small Business Trusts, Tax on electing small business trusts (ESBTs).
-
- ESBT (S portion only), ESBT (S Portion Only)
- S portion, Electing Small Business Trusts
- Elections:
-
- Out of installment method, Installment sales.
- Rollover of gain from qualified small business stock, Rollover of gain from qualified small business stock.
- Section 643(e)(3), Line 10—Other Amounts Paid, Credited, or Otherwise Required To Be Distributed, Section 643(e)(3) Election
- Section 643(g), Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Section 645, Special Rule for Certain Revocable Trusts
- Special rule for qualified revocable trusts, Special Rule for Certain Revocable Trusts
- Treating contributions as paid in prior tax year, Election to treat contributions as paid in the prior tax year.
- Electronic deposits, Electronic Deposits
- ESBTs (see Electing small business trusts)
- Estate, Decedent's Estate, Estates and complex trusts.
-
- Bankruptcy, Bankruptcy Estate, Bankruptcy Estate
- Exemption for, Decedents' estates.
- Foreign, Decedent's Estate
- Who must file, Decedent's Estate
- Estate tax deduction, Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
- Estimated tax, Estimated Tax, Line 24a—2006 Estimated Tax Payments and Amount Applied From 2005 Return, Line 29a—Credited to 2007 Estimated Tax
-
- Allocation of payments to beneficiaries, Estimated Tax, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Penalty, Line 26—Estimated Tax Penalty
- Excess deductions, Excess deductions on termination.
- Exemption, Line 20—Exemption
- Extraterritorial income exclusion, Extraterritorial Income Exclusion
F
- Fiduciary, Income Required To Be Distributed Currently, Fiduciary, Decedent's Estate, Trust, Fiduciary
- Fiduciary accounting income (FAI) (see Accounting income)
- Final return, Final Return
- First tier distributions, Line 9—Income Required To Be Distributed Currently
- Foreign tax credit, Line 2a—Foreign Tax Credit
- Form 1041-T, Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Form 8855, Special Rule for Certain Revocable Trusts
G
- General business credit, Line 2c—General Business Credit
- Grantor trusts, Income Taxation of Trusts and Decedents' Estates, Grantor Type Trusts, Grantor Type Trust
-
- Backup withholding, Backup withholding.
- Mortgage pools, Mortgage pools.
- Nonqualified deferred compensation plans, Nonqualified deferred compensation plans.
- Optional filing methods, Optional Filing Methods for Certain Grantor Type Trusts
- Pre-need funeral trusts, Pre-need funeral trusts.
- Special filing instructions, Grantor Type Trusts
- GST tax deduction, Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
I
- Income distribution deduction, Income Taxation of Trusts and Decedents' Estates, Line 18—Income Distribution Deduction, Schedule B—Income Distribution Deduction
- Income in respect of a decedent (see IRD)
- Installment sales, Installment sales.
-
- Elect out of, Installment sales.
- Inter vivos, Income Taxation of Trusts and Decedents' Estates, Trust
- Interest income, Line 1—Interest Income
- IRD, Income, Deductions, and Credits in Respect of a Decedent
-
- Deduction, Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
P
- Paid preparer, Paid Preparer
- Paid preparer authorization, Paid Preparer Authorization
- Penalties
-
- Estimated tax, Line 26—Estimated Tax Penalty
- Penalties:
-
- Failure to provide a required TIN, Penalty.
- Failure to provide information timely, Failure To Provide Information Timely
- Late filing of return, Late Filing of Return
- Late payment of tax, Late Payment of Tax
- Other, Other Penalties
- Trust fund recovery, Trust Fund Recovery Penalty
- Underpaid estimated tax, Underpaid Estimated Tax
- Pooled income funds, Pooled Income Funds, Pooled Income Fund, General Instructions, Pooled income funds.
- Pre-need funeral trusts, Pre-need funeral trusts.
R
- Returns:
-
- Amended, Amended Return
- Common trust fund, Common Trust Funds
- Electronic and magnetic media, Electronic Filing
- Final, Final Return
- Nonexempt charitable trust, Nonexempt charitable trust treated as a private foundation., Other returns that must be filed.
- Qualified settlement funds, Qualified Settlement Funds
- Split-interest trust, Other returns that must be filed.
- When to file, When To File
- Who must file, Who Must File
T
- Taxable income, Line 22—Taxable Income
- Throwback years, Line 13—Throwback Years
- Trusts:, Trust
-
- Alaska Native Settlement, Alaska Native Settlement Trusts
- Blind, Special Rule for Blind Trust
- Common trust fund, Common Trust Funds
- Complex, Estates and complex trusts.
- Domestic, Trust
- Exemption for, Trusts required to distribute all income currently.
- Foreign, Question 4
- Grantor, Income Taxation of Trusts and Decedents' Estates
- Inter vivos, Income Taxation of Trusts and Decedents' Estates, Trust
- Nonexempt charitable, Section 4947(a)(1) Trust, Not a Private Foundation, General Instructions
- Pre-need funeral, Pre-need funeral trusts.
- Qualified disability, Qualified disability trusts.
- Qualified revocable, Qualified revocable trusts.
- Simple, Simple trust.
- Split-interest, Section 4947(a)(2) Trust
- Testamentary, Income Taxation of Trusts and Decedents' Estates, Trust
- Who must file, Trust, Who Must File
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