U.S. Income Tax Return for Estates and Trusts

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 can be found here.