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Fort Worth Texas online Form 1041-T: What You Should Know

Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, includes, as applicable, each of the following election(s) and amounts on the Form 1041-T: Income from trust or estate (see sections 1041(h)(1)(iii) and 1041(i)(a), respectively) Income attributable to interest on the trust or estate (see sections 1041(h)(1)(iii)(B) and 1041(i)(b), respectively) Income attributable to other items not subject to section 481 that are includible in the gross income of the trust or estate (see section 481(f)(1)(i)(C), as appropriate) In addition, if any income item on Form 1041-T is included in the gross income of the trust or estate, include the applicable amount on the trust or estate's Form 1041EZ. A trust is required to include the estimated amounts in its income for the year. All of this election(s) must be made by the trust and the trust must notify the Secretary, using Form 706, by May 5, 2018, whether it plans to take advantage o f any such election by the date specified.

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