IRS library

Fiduciary reporting

A fiduciary income tax return is used to report the income of estates and trusts, including that of electing small business trusts. Fiduciaries can choose to follow a calendar or fiscal year. Estates and trusts that follow a calendar year must file their tax returns by mid-April; the specific date in 2012 is April 17. Trusts and estates that follow a fiscal year must file Form 1041 by day 15 of the fourth month following the end of each fiscal year.

990 forms
990 forms
All versions of annual information returns and necessary schedules filed by nonprofit organizations
5500 forms
5500 forms
Annual Return/Report of Employee Benefit Plan must be filed by any administrator or sponsor of the plan
1040-NR forms
1040-NR forms
Annual Income Tax Return that is to be filed by US Nonresident Aliens
1040X form
1040X form
Amended U.S. Individual Income Tax Return that must be filed in order to correct submitted tax forms
1040-ES forms
1040-ES forms
Estimated Tax for Individuals must be completed by U.S. citizens and resident alien to figure and pay the estimated tax
56 form
56 form
Notice Concerning Fiduciary Relationship
1040-EZ form
1040-EZ form
Income Tax Return for Single and Joint Filers With No Dependents
1040 Schedule 8812
1040 Schedule 8812
Child Tax Credit
WS CTC form
WS CTC form
The Child Tax Credit Worksheet is attached to the Child Tax Credit form
1040 Schedule C - EZ
1040 Schedule C - EZ
Net Profit From Business
1045 form
1045 form
The Application for a Tentative Refund
8855 form
8855 form
Election To Treat a Qualified Revocable Trust as Part of an Estate
8867 form
8867 form
The Paid Preparer's Due Diligence Checklist is completed and filed with forms 1040, 1040A, 1040EZ, 1040NR, 1040SS, 1040PR.
8840 form
8840 form
The Closer Connection Exception Statement for Aliens must be attached to the 1040NR or 1040NR-EZ form.
2106-EZ form
2106-EZ form
Unreimbursed Employee Business Expenses
706 forms
706 forms
The United States Estate (and Generation-Skipping Transfer) Tax Return

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