SOI Tax Stats - Income from Trusts and Estates Statistics
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Snapshot of Estate and Trust Income Tax Statistics
The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose. These types include:
- decedent's estates
- simple trusts
- complex trusts
- qualified disability trusts
- electing small business trust (ESBT)
- grantor type trust
- bankruptcy estates
- pooled income funds
For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 1041, please visit Income from Trusts and Estates Study Metadata.
Statistical Tables SOI Bulletin Articles Other IRS Data
Statistical Tables
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Type of Entity
Fiduciary Income and Deductions, by State and Entity Type
Archive - Fiduciary Income Tax Returns
To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
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Projections |
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| For selected tax returns, including the Form 1041, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years. | |
| Projections of Returns to be Filed in Future Calendar Years |
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SOI Bulletin Articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Fiduciary Income Tax Returns
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Other SOI Data on Trusts
Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Certain charitable trusts, those treated as private foundations except that they are not exempt from income taxes, annually file Form 990-PF.
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Other IRS Data and Related Links
For tax administration data on this topic, as well as other types of taxes, choose from the links below.
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