OMB control number

U.S. Income Tax Return for Estates and Trusts

OMB 1545-0092 · TREAS/IRS.

OMB 1545-0092

Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file estate and trust income tax returns. These forms and related schedules are used by estate and trust to report income and other compensation subject to tax as well as to report and disclosure taxes paid. Treasury Regulations section 1.6011-1 explains that every person subject to any tax, or required to collect any tax, under Subtitle A of the Code, shall make such returns or statements as are required by the regulations. The return or statement shall include therein the information required by the applicable regulations or forms. Section 1.6012-3 explains the general guidelines for estates and trusts required to make returns of income.

The latest form for U.S. Income Tax Return for Estates and Trusts expires 2027-01-31 and is listed under ICR 202507-1545-005.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form Form 5713 Schedule International Boycott Factor (Section 999(c)(1))Form and Instruction
Form Form 4136 Schedule Business Activity Report for Credit for Federal Tax Paid on FuelsForm
Form Form T (Timber) Forest Activities ScheduleForm
Form Form 8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF) InvestmentsForm and Instruction
Form Form 8995-A Schedu Special Rules for Patrons of Agricultural or Horticultural CooperativesForm
Form Form 8995-A Schedu Loss Netting and CarryforwardForm
Form Form 8995-A Schedu Aggregation of Business OperationsForm
Form Form 8995-A Schedu Specified Service Trades or BusinessesForm
Form Form 8995-A Qualified Business Income DeductionForm
Form Form 8995 Qualified Business Income Deduction Simplified ComputationForm
Form Form 8994 Employer Credit for Paid Family and Medical LeaveForm
Form Form 8992 Schedule Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI)Form
Form Form 8992 U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)Form
Form Form 8990 Limitation on Business Interest Expense Under Section 163(j)Form
Form Form 8978 Schedule Partner’s Additional Reporting Year Tax (Schedule of Adjustments)Form
Form Form 8978 Partner’s Additional Reporting Year TaxForm
Form Form 8975 Schedule Tax Jurisdiction and Constituent Entity InformationForm
Form Form 8975 Country-by-Country ReportForm
Form Form 8964-ELE Section 987 ElectionsForm
Form Form 8964-TRA Section 987 Transition InformationForm
Form Form 8960 Net Investment Income Tax— Individuals, Estates, and TrustsForm
Form Form 8949 Sales and Other Dispositions of Capital AssetsForm
Form Form 8941 Credit for Small Employer Health Insurance PremiumsForm
Form Form 8938 Statement of Specified Foreign Financial AssetsForm
Form Form 8936 Schedule Clean Vehicle Credit AmountForm
Form Form 8936 Clean Vehicle CreditsForm
Form Form 8933 Schedule Utilization CertificationForm
Form Form 8933 Schedule Election CertificationForm
Form Form 8933 Schedule Recapture CertificationForm
Form Form 8933 Schedule Disposal or Enhanced Oil Recovery Owner CertificationForm
Form Form 8933 Schedule Disposal Operator CertificationForm
Form Form 8933 Schedule Disposal or Enhanced Oil Recovery Owner CertificationForm
Form Form 8933 Carbon Oxide Sequestration CreditForm
Form Form 8932 Credit for Employer Differential Wage PaymentsForm and Instruction
Form Form 8923 Mine Rescue Team Training CreditForm and Instruction
Form Form 8912 Credit to Holders of Tax Credit BondsForm
Form Form 8911 Schedule Alternative Fuel Vehicle Refueling PropertyForm
Form Form 8911 Alternative Fuel Vehicle Refueling Property CreditForm
Form Form 8910 Alternative Motor Vehicle CreditForm
Form Form 8908 Energy Efficient Home CreditForm
Form Form 8906 Distilled Spirits CreditForm and Instruction
Form Form 8904 Marginal Wells Oil and Gas Production CreditForm
Form Form 8903 Domestic Production Activities DeductionForm
Form Form 8900 Qualified Railroad Track Maintenance CreditForm
Form Form 8896 Low Sulfur Diesel Fuel Production CreditForm and Instruction
Form Form 8886 Reportable Transaction Disclosure StatementForm
Form Form 8883 Asset Allocation Statement Under Section 338Form
Form Form 8882 Credit for Employer-Provided Childcare Facilities and ServicesForm and Instruction
Form Form 8881 Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse ParticipationForm
Form Form 8879-F IRS e-file Signature Authorization for Form 1041Form and Instruction
Form Form 8874 New Markets CreditsForm and Instruction
Form Form 8873 Extraterritorial Income ExclusionForm
Form Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast MethodForm
Form Form 8865 Schedule Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (Under Section 6046A)Form
Form Form 8865 Schedule Transfer of Property to a Foreign Partnership (Under Section 6038B)Form
Form Form 8865 Schedule Partner's Share of Income, Deductions, Credits, etc.-InternationalForm
Form Form 8865 Schedule Partner's Distributive Share Items - InternationalForm
Form Form 8865 Schedule Partner’s Share of Income, Deductions, Credits, etc.Form
Form Form 8865 Schedule Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)Form
Form Form 8865 Schedule Statement of Application for the Gain Deferral Method Under Section 721(c)Form
Form Form 8865 Return of U.S. Persons With Respect to Certain Foreign PartnershipsForm
Form Form 8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels CreditForm
Form Form 8858 Schedule Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB) and the Filer or Other Related EntitiesForm
Form Form 8858 Information Return of U.S. Persons With Respect to Disregarded Entities (FDEs) and Foreign Branches (FBs)Form
Form Form 8855 Election To Treat a Qualified Revocable Trust as Part of an EstateForm and Instruction
Form Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee TipsForm and Instruction
Form Form 8845 Indian Employment CreditForm
Form Form 8844 Empowerment Zone Employment CreditForm
Form 8453-TR E-file Declaration or Authorization for Form 1045/1139Form and Instruction
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file ReturnForm and Instruction
Form Form 8838-P Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))Form and Instruction
Form Form 8838 Consent To Extend the Time To Assess Tax Under Section 367 – Gain Recognition AgreementForm and Instruction
Form Form 8835 Renewable Electricity Production CreditForm
Form Form 8834 Qualified Electric Vehicle CreditForm and Instruction
Form Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)Form and Instruction
Form Form 8830 Enhanced Oil Recovery CreditForm and Instruction
Form Form 8829 Expenses for Business Use of Your HomeForm
Form Form 8826 Disable Access CreditForm and Instruction
Form Form 8825 Schedule Rental Real Estate Other DeductionsForm
Form Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S CorporationForm
Form Form 8824 Like-Kind ExchangesForm
Form Form 8820 Orphan Drug CreditForm and Instruction
Form Form 8801 Credit for Prior Year Minimum Tax— Individuals, Estates, and TrustsForm
Form Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term ContractsForm and Instruction
Form Form 8621-A Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment CompanyForm
Form Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing FundForm
Form Form 8611 Recapture of Low-Income Housing CreditForm and Instruction
Form Form 8609-A Annual Statement for Low-Income Housing CreditForm
Form Form 8609 Low-Income Housing Credit Allocation and CertificationForm
Form Form 8594 Asset Acquisition StatementForm
Form Form 8586 Low-Income Housing CreditForm and Instruction
Form Form 8582-CR Passive Activity Credit LimitationsForm
Form Form 8582 Passive Activity Loss LimitationsForm
Form Form 8283 Noncash Charitable ContributionForm
Form Form 8275-R Regulation Disclosure StatementForm
Form Form 8275 Disclosure StatementForm
Form Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)Form
Form Form 7220 Prevailing Wage and Apprenticeship (PWA) Verification and CorrectionsForm
Form Form 7218 Clean Fuel Production CreditForm
Form Form 7217 Partner's Report of Property Distributed by a PartnershipForm
Form Form 7213 Nuclear Power Production CreditsForm
Form Form 7211 Clean Electricity Production CreditForm
Form Form 7210 Clean Hydrogen Production CreditForm
Form Form 7207 Advanced Manufacturing Production CreditForm
Form Form 7205 Energy Efficient Commercial Buildings DeductionForm
Form Form 7204 Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit AgreementForm
Form Form 7203 S Corporation Shareholder Stock and Debt Basis LimitationsForm
Form Form 6781 Gains and Losses from Section 1256 contracts and StraddlesForm and Instruction
Form Form 6765 Credit for Increasing Research ActivitiesForm
Form Form 6478 Biofuel Producer CreditForm
Form Form 6252 Installment Sale IncomeForm and Instruction
Form Form 6198 At-Risk LimitationsForm
Form Form 5884-A Employee Retention Credit for Employers Affected by Qualified DisastersForm
Form Form 5884 Work Opportunity CreditForm
Form Form 5713 Schedule Tax Effect of The International Boycott ProvisionsForm and Instruction
Form Form 5713 Schedule Specifically Attributable Taxes and Income (Section 999(c)(2))Form and Instruction
Form Form 5713 International Boycott ReportForm
Form Form 5471 Schedule Distributions Form a Foreign CorporationForm
Form Form 5471 Schedule CFC Income by CFC Income GroupsForm and Instruction
Form Form 5471 Schedule Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign CorporationsForm
Form Form 5471 Schedule Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its StockForm
Form Form 5471 Schedule Transactions Between Controlled Foreign Corporation and Shareholders or Other Related PersonsForm
Form Form 5471 Schedule Accumulated Earnings and Profits (E&P) of Controlled Foreign CorporationForm
Form Form 5471 Schedule Information for Global Intangible Low-Taxed IncomeForm
Form Form 5471 Schedule Current Earnings and ProfitsForm
Form Form 5471 Schedule Cost Sharing ArrangementForm
Form Form 5471 Schedule Income, War Profits, and Excess Profits Taxes Paid or AccruedForm
Form Form 5471 Information Return of U.S. Persons With Respect to Certain Foreign CorporationsForm
Form Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored AccountsForm
Form Form 5227 Split-Interest Trust Information ReturnForm
Form Form 5213 Election to Postpone Determinations as To Whether the Presumption Applies That an Activity is Engaged in for ProfitForm and Instruction
Form Form 4972 Tax on Lump-Sum DistributionsForm and Instruction
Form Form 4970 Investment Interest Expense DeductionForm and Instruction
Form Form 4952 Investment Interest Expense DeductionForm and Instruction
Form Form 4797 Sales of Business PropertyForm
Form Form 4684 Casualties and TheftsForm
Form Form 4562 Depreciation and Amortization (Including Information on Listed Property)Form
Form Form 4255 Certain Credit Recapture, Excessive Payments, and PenaltiesForm
Form Form 4136 Credit for Federal Tax Paid on FuelsForm
Form Form 3800 Schedule Transfer Election StatementForm
Form Form 3800 General Business CreditForm
Form Form 3468 Investment CreditForm
Form Form 3115 Application for Change in Accounting MethodForm
Form Form 2439 Notice to Shareholder of Undistributed Long-Term Capital GainsForm and Instruction
Form Form 2210-F Underpayment of Estimated Tax by Farmers and FishersForm
Form Form 2210 Underpayment of Estimated Tax by Individuals, Estates and TrustsForm
Form Form 1116 Schedule Foreign Tax RedeterminationsForm
Form Form 1116 Schedule Foreign Tax Carryover Reconciliation ScheduleForm
Form Form 1116 Foreign Tax CreditForm
Form Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)Form
Form Form 970 Application To Use LIFO Inventory MethodForm and Instruction
Form Form 965-A Individual Report of Net 965 Tax LiabilityForm
Form Form 926 Return by a U.S. Transferor of Property to a Foreign CorporationForm
Form Form 461 Limitation on Business LossesForm
Form Form 1065 Schedule Partners’ Distributive Share Items – InternationalForm
Form Form 1065 Schedule Capital Gains and LossesForm
Form Form 1062 Schedule Section 1062 Gain From the Sale or Exchange of Qualified Farmland Property to a Qualified FarmerForm
Form Form 1062 Deferral of Tax on Gain from the Sale or Exchange of Qualified Farmland Property to Qualified FarmerForm
Form Form 1045 Application for Tentative RefundForm
Form Form 1040 Schedule Household Employment TaxesForm
Form Form 1040 Schedule Profit of Loss From FarmingForm
Form Form 1040 Schedule Supplemental Income and LossForm
Form Form 1040 Schedule Profit or Loss From BusinessForm
Form Form 172 Net Operating Losses (NOLs)Form
Form Form 1041-V Payment VoucherForm and Instruction
Form Form 1041-T U.S. Income Tax Return for Qualified Funeral TrustsForm and Instruction
Form Form 1041-QFT U.S. Income Tax Return for Qualified Funeral TrustsForm
Form Form 1041-N U.S. Income Tax Return for Electing Alaska Native SettlementForm
Form 1041-ES OCR Estimated Tax Vouchers Package 1041ES (OCR)Form
Form 1041-ES Estimated Tax for Estates and TrustsForm and Instruction
Form 1041-A U.S. Information Return Trust Accumulation of Charitable AmountsForm and Instruction
Form 1041 Schedule K-1 Beneficiary's Share of Income, Deductions, Credits, etc.Form
Form 1041 Schedule J Accumulation Distribution for Certain Complex TrustsForm
Form 1041 Schedule I Alternative Minimum Tax-Estates and TrustsForm
Form 1041 Schedule D Capital Gains and LossesForm
Form 1041 U.S. Income Tax Return for Estates and TrustsForm
AICPA comments on Form 1041.pdfPublic Comments
2025 - Forms Major Changes - 0092.pdfSupplementary Document
2025 - Forms Major Changes - 0092.pdf Supplementary Document
2025 Supporting Statement 1545-0092.docxSupporting Statement A
2025 Supporting Statement 1545-0092.docxSupporting Statement A
2025 1545-0092 US Gov Cost .pdfSupplementary Document
2025 1545-0092 US Gov Cost .pdf Supplementary Document
U.S. Income Tax Return for Estates and Trusts Form and Instruction
U.S. Income Tax Return for Estates and Trusts Form
U.S. Income Tax Return for Estates and Trusts Form
U.S. Income Tax Return for Estates and Trusts Form and Instruction
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U.S. Income Tax Return for Estates and Trusts Form and Instruction
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U.S. Income Tax Return for Estates and Trusts Form and Instruction
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All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202507-1545-005 Revision of a currently approved collection 2025-12-15 Approved without change
202405-1545-024 Revision of a currently approved collection 2024-12-19
202308-1545-008 Revision of a currently approved collection 2023-08-30 Approved without change
202203-1545-005 Revision of a currently approved collection 2022-06-01 Approved without change
202111-1545-019 Revision of a currently approved collection 2022-02-02 Comment filed on proposed rule and continue
201806-1545-014 Revision of a currently approved collection 2018-09-27 Approved without change
201803-1545-002 Revision of a currently approved collection 2018-03-05 Approved without change
201612-1545-029 Revision of a currently approved collection 2016-12-22 Approved without change
201309-1545-005 Extension without change of a currently approved collection 2013-09-30 Approved without change
201011-1545-014 No material or nonsubstantive change to a currently approved collection 2010-12-08 Approved with change
201007-1545-060 Extension without change of a currently approved collection 2010-07-30 Approved without change
200911-1545-017 No material or nonsubstantive change to a currently approved collection 2009-11-18 Approved without change
200711-1545-016 No material or nonsubstantive change to a currently approved collection 2007-12-17 Approved without change
200704-1545-014 Extension without change of a currently approved collection 2007-04-12 Approved without change
200512-1545-048 No material or nonsubstantive change to a currently approved collection 2005-12-20 Approved without change
200501-1545-021 No material or nonsubstantive change to a currently approved collection 2005-01-14 Approved without change
200403-1545-009 Revision of a currently approved collection 2004-03-17 Approved without change
200312-1545-049 No material or nonsubstantive change to a currently approved collection 2003-12-18 Approved without change
200211-1545-016 No material or nonsubstantive change to a currently approved collection 2002-11-05 Approved without change
200201-1545-025 No material or nonsubstantive change to a currently approved collection 2002-01-16 Approved without change
200107-1545-028 No material or nonsubstantive change to a currently approved collection 2001-07-20 Approved without change
200103-1545-009 Revision of a currently approved collection 2001-03-19 Approved without change
200011-1545-026 No material or nonsubstantive change to a currently approved collection 2000-11-15 Approved without change
199911-1545-029 No material or nonsubstantive change to a currently approved collection 1999-11-30 Approved without change
199812-1545-023 No material or nonsubstantive change to a currently approved collection 1998-12-02 Approved without change
199808-1545-052 No material or nonsubstantive change to a currently approved collection 1998-08-20 Approved without change
199802-1545-004 Extension without change of a currently approved collection 1998-02-10 Approved without change
199712-1545-038 No material or nonsubstantive change to a currently approved collection 1997-12-03 Approved without change
199711-1545-003 Revision of a currently approved collection 1997-11-17 Approved without change
199505-1545-002 Extension without change of a currently approved collection 1995-05-03 Approved without change
199410-1545-027 No material or nonsubstantive change to a currently approved collection 1994-10-27 Approved with change
199408-1545-024 No material or nonsubstantive change to a currently approved collection 1994-08-08 Approved with change
199309-1545-022 No material or nonsubstantive change to a currently approved collection 1993-09-09 Approved with change
199205-1545-013 Revision of a currently approved collection 1992-05-27 Approved without change
199105-1545-016 Revision of a currently approved collection 1991-05-01 Approved without change
198907-1545-016 Revision of a currently approved collection 1989-07-17 Approved without change
198906-1545-051 No material or nonsubstantive change to a currently approved collection 1989-06-28 Approved with change
198906-1545-023 No material or nonsubstantive change to a currently approved collection 1989-06-12 Approved with change
198904-1545-085 No material or nonsubstantive change to a currently approved collection 1989-04-25 Approved with change
198812-1545-016 No material or nonsubstantive change to a currently approved collection 1988-12-08 Approved with change
198808-1545-032 Revision of a currently approved collection 1988-08-08 Approved without change
198711-1545-015 No material or nonsubstantive change to a currently approved collection 1987-11-04 Approved with change
198707-1545-042 Revision of a currently approved collection 1987-07-31 Approved without change
198612-1545-025 No material or nonsubstantive change to a currently approved collection 1986-12-05 Approved with change
198610-1545-027 Revision of a currently approved collection 1986-10-22 Approved without change
198605-1545-018 No material or nonsubstantive change to a currently approved collection 1986-05-27 Approved with change
198507-1545-019 Revision of a currently approved collection 1985-07-18 Approved without change
198411-1545-023 No material or nonsubstantive change to a currently approved collection 1984-11-30 Approved with change
198409-1545-017 Revision of a currently approved collection 1984-09-26 Approved without change
198408-1545-005 Revision of a currently approved collection 1984-08-15 Approved without change
198407-1545-041 No material or nonsubstantive change to a currently approved collection 1984-07-12 Approved with change
198403-1545-011 Revision of a currently approved collection 1984-03-02 Approved without change
198309-1545-040 Revision of a currently approved collection 1983-09-13 Approved without change
198208-1545-040 Revision of a currently approved collection 1982-08-16 Approved without change
198203-1545-012 No material or nonsubstantive change to a currently approved collection 1982-03-17 Approved with change
198112-1545-013 No material or nonsubstantive change to a currently approved collection 1981-12-31 Approved with change
198109-1545-176 Revision of a currently approved collection 1981-09-28 Approved without change
198108-1545-011 Revision of a currently approved collection 1981-08-03 Approved without change
198104-1545-092 Revision of a currently approved collection 1981-04-01 Approved without change