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gptkbp:instanceOf
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gptkb:tax_law
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gptkbp:appliesTo
|
domestic estates
domestic trusts
certain foreign trusts with U.S. income
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|
gptkbp:category
|
taxation in the United States
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gptkbp:compatibleWith
|
grantor trusts (in most cases)
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gptkbp:filingDeadline
|
15th day of the 4th month after the end of the entity's tax year
April 15 (for calendar year filers)
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gptkbp:filingMethod
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gptkb:newspaper
electronic
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gptkbp:firstIssueDate
|
1940
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|
https://www.w3.org/2000/01/rdf-schema#label
|
Form 1041
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gptkbp:includes
|
gptkb:Schedule_K-1_(Form_1041)
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gptkbp:instructionsAvailableAt
|
https://www.irs.gov/instructions/i1041
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gptkbp:issuedBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:language
|
English
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gptkbp:officialName
|
gptkb:U.S._Income_Tax_Return_for_Estates_and_Trusts
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gptkbp:penaltyForLateFiling
|
5% of unpaid tax per month, up to 25%
|
|
gptkbp:penaltyForLatePayment
|
0.5% of unpaid tax per month
|
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gptkbp:relatedTo
|
gptkb:Schedule_K-1_(Form_1041)
gptkb:Form_1041-ES
gptkb:Form_1041-T
gptkb:Form_1041-V
|
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gptkbp:requires
|
gptkb:Employer_Identification_Number_(EIN)
estates with gross income of $600 or more
trusts with any taxable income
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|
gptkbp:usedFor
|
reporting income, deductions, gains, and losses of estates and trusts
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gptkbp:website
|
https://www.irs.gov/forms-pubs/about-form-1041
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gptkbp:bfsParent
|
gptkb:IRS_Form_8283
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gptkbp:bfsLayer
|
5
|