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IRC section 6012 requires that an annual income tax return be filed for estates and trusts. Data is used to determine that the estates, trusts, and beneficiaries filed the proper returns and paid the correct tax. IRC section 59 requires the fiduciary to recompute the distributable net income on a minimum tax basis. |
Form #:
Schedule J (Form 1041
)
Agency:
Department of the Treasury
Bureau:
Internal Revenue Service
Common Name:
U.S. Income Tax Return for Estates and Trusts
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CAPABILITY |
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Form Only
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0
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262
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[4] Fillable + Fileable
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