| Instructions for Form 1041 & Schedules A, B, D, G, I, J, & K-1 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting income, Income Taxation of Trusts and Decedents' Estates
- AGI, How to figure AGI for estates and trusts.
- Alaska Native Settlement Trusts, Alaska Native Settlement Trusts
- Allowable miscellaneous itemized deductions (AMID), Line 15b—Allowable Miscellaneous Itemized Deductions Subject to the 2% Floor, How to figure AGI for estates and trusts.
- Alternative minimum tax, Schedule I—Alternative Minimum Tax
- Amended return, Amended Return
- Amounts paid or permanently set aside, Line 1—Amounts Paid or Permanently Set Aside for Charitable Purposes From Gross Income
- Assembly, Assembly and Attachments
- Attachments, Attachments
B
- Bankruptcy estate, Bankruptcy Estate, Bankruptcy Estate
- Bankruptcy information, Of Special Interest to Bankruptcy Trustees and Debtors-in-Possession
- Basis, Column (e)—Cost or Other Basis
- Beneficiary, Beneficiary
-
- Allocation of estimated tax payment, Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Complex trust, Estates and complex trusts.
- Estate, Estates and complex trusts.
- Foreign person, Line 14—Other
- Simple trust, Simple trust.
- Tax year for inclusion, Beneficiary's Tax Year
- Withholding on foreign person, Withholding of tax on foreign persons.
- Blind trust, Special Rule for Blind Trust
D
- Definitions:
-
- Accumulation distribution, General Instructions
- Beneficiary, Beneficiary
- Complex trust, Complex Trust
- Decedent's estate, Decedent's Estate
- DNI, Distributable Net Income (DNI)
- Fiduciary, Fiduciary
- Grantor trusts, Grantor Type Trust
- Income in respect of a decedent, Income.
- Outside income, Line 13—Throwback Years
- Pooled income fund, Pooled Income Fund
- Simple trust, Simple Trust
- Trust, Trust
- Distributable net income (see DNI)
- DNI, Distributable Net Income (DNI), General Instructions
E
- Electing small business trusts, Electing Small Business Trusts, Tax on electing small business trusts (ESBTs).
-
- ESBT (S portion only), ESBT (S Portion Only)
- S portion, Electing Small Business Trusts
- Elections:
-
- Out of installment method, Installment sales.
- Rollover of gain from qualified small business stock, Rollover of gain from qualified small business stock.
- Section 643(e)(3), Line 10—Other Amounts Paid, Credited, or Otherwise Required To Be Distributed, Section 643(e)(3) Election
- Section 643(g), Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Special rule for qualified revocable trusts, Special Rule for Certain Revocable Trusts
- Treating contributions as paid in prior tax year, Election to treat contributions as paid in the prior tax year.
- Electronic deposits, Electronic Deposits
- ESBTs (see Electing small business trusts)
- Estate, Decedent's Estate, Estates and complex trusts.
-
- Bankruptcy, Bankruptcy Estate, Bankruptcy Estate
- Exemption for, Decedents' estates.
- Foreign, Decedent's Estate
- Who must file, Decedent's Estate
- Estate tax deduction, Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
- Estimated tax, Estimated Tax, Line 24a—2003 Estimated Tax Payments and Amount Applied From 2002 Return, Line 29a—Credited to 2004 Estimated Tax
-
- Allocation of payments to beneficiaries, Estimated Tax, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
- Penalty, Line 26—Estimated Tax Penalty
- Excess deductions, Excess deductions on termination.
- Exemption, Line 20—Exemption
- Extension for filing, Extension of Time To File
- Extraterritorial income exclusion, Extraterritorial Income Exclusion
F
- Fiduciary, Income Required To Be Distributed Currently, Fiduciary, Decedent's Estate, Trust, Fiduciary
- Fiduciary accounting income (FAI) (see Accounting income)
- Final return, Final Return
- First tier distributions, Line 9—Income Required To Be Distributed Currently
- Foreign tax credit, Line 2a—Foreign Tax Credit
- Form 1041-T, Section 643(g) Election, Line 24b—Estimated Tax Payments Allocated to Beneficiaries
G
- General business credit, Line 2c—General Business Credit
- Grantor trusts, Income Taxation of Trusts and Decedents' Estates, Grantor Type Trusts, Grantor Type Trust
-
- Backup withholding, Backup withholding.
- Mortgage pools, Mortgage pools.
- Nonqualified deferred compensation plans, Nonqualified deferred compensation plans.
- Optional filing methods, Optional Filing Methods for Certain Grantor Type Trusts
- Pre-need funeral trusts, Pre-need funeral trusts.
- Special filing instructions, Grantor Type Trusts
- GST tax deduction, Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
I
- Income distribution deduction, Income Taxation of Trusts and Decedents' Estates, Line 18—Income Distribution Deduction, Schedule B—Income Distribution Deduction
- Income in respect of a decedent (see IRD)
- Installment sales, Installment sales.
-
- Elect out of, Installment sales.
- Inter vivos, Income Taxation of Trusts and Decedents' Estates, Trust
- Interest income, Line 1—Interest Income
- IRD, Income, Deductions, and Credits in Respect of a Decedent
-
- Deduction, Line 19—Estate Tax Deduction (Including Certain Generation- Skipping Transfer Taxes)
P
- Paid preparer, Paid Preparer
- Paid preparer authorization, Paid Preparer Authorization
- Penalties
-
- Estimated tax, Line 26—Estimated Tax Penalty
- Penalties:
-
- Failure to provide a required TIN, Penalty.
- Failure to provide information timely, Failure To Provide Information Timely
- Late filing of return, Late Filing of Return
- Late payment of tax, Late Payment of Tax
- Other, Other Penalties
- Trust fund recovery, Trust Fund Recovery Penalty
- Underpaid estimated tax, Underpaid Estimated Tax
- Pooled income funds, Pooled Income Funds, Pooled Income Fund, General Instructions, Pooled income funds.
- Pre-need funeral trusts, Pre-need funeral trusts.
R
- Returns:
-
- Amended, Amended Return
- Common trust fund, Common Trust Funds
- Electronic and magnetic media, Electronic Filing
- Final, Final Return
- Nonexempt charitable trust, Nonexempt charitable trust treated as a private foundation., Other returns that must be filed.
- Qualified settlement funds, Qualified Settlement Funds
- Split-interest trust, Other returns that must be filed.
- When to file, When To File
- Who must file, Who Must File
T
- Taxable income, Line 22—Taxable Income
- Throwback years, Line 13—Throwback Years
- Trusts:, Trust
-
- Alaska Native Settlement, Alaska Native Settlement Trusts
- Blind, Special Rule for Blind Trust
- Common trust fund, Common Trust Funds
- Complex, Estates and complex trusts.
- Domestic, Trust
- Exemption for, Trusts required to distribute all income currently.
- Foreign, Question 4
- Grantor, Income Taxation of Trusts and Decedents' Estates
- Inter vivos, Income Taxation of Trusts and Decedents' Estates, Trust
- Nonexempt charitable, Section 4947(a)(1) Trust, Not a Private Foundation, General Instructions
- Pre-need funeral, Pre-need funeral trusts.
- Qualified disability, Qualified disability trusts.
- Qualified revocable, Qualified revocable trusts.
- Simple, Simple trust.
- Split-interest, Section 4947(a)(2) Trust
- Testamentary, Income Taxation of Trusts and Decedents' Estates, Trust
- Who must file, Trust, Who Must File
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