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2020 Instructions for Form 1041 and Schedules A, B, G, J, And

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2020 Instructions for Form 1041 and Schedules A, B, G, J, And Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms and do not rely on draft forms, instructions, and publications for filing. We do not release draft forms until we believe we have incorporated all changes (except when explicitly stated on this coversheet). However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions generally are subject to OMB approval before they can be officially released, so we post only drafts of them until they are approved. Drafts of instructions and publications usually have some changes before their final release. Early release drafts are at IRS.gov/DraftForms and remain there after the final release is posted at IRS.gov/LatestForms. All information about all forms, instructions, and pubs is at IRS.gov/Forms. Almost every form and publication has a page on IRS.gov with a friendly shortcut. For example, the Form 1040 page is at IRS.gov/Form1040; the Pub. 501 page is at IRS.gov/Pub501; the Form W-4 page is at IRS.gov/W4; and the Schedule A (Form 1040/SR) page is at IRS.gov/ScheduleA. If typing in a link above instead of clicking on it, be sure to type the link into the address bar of your browser, not a Search box. If you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at IRS.gov/FormsComments. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here. Department of the Treasury 2020 Internal Revenue Service Instructions for Form 1041 and Schedules A, B, G, J, and K-1 U.S. Income Tax Return for Estates and Trusts Section referencesDRAFT are to the Internal Revenue Contents AS Page each OFof the 5 tax years preceding the Code unless otherwise noted. Schedule B—Income Distribution tax year of the NOL. Taxpayers may Contents Page Deduction ............... 29 elect to waive the carryback period for What's New ..................1 Schedule G—Tax Computation NOLs arising in those years. To elect to and Payments ............ 30 waive the carryback period for an NOL Reminders ...................2 Net Investment Income Tax ....... 35 arising in a tax year beginning in 2018 or Photographs of Missing Children ....2 DecemberOther Information ............. 2,36 2019, 2020 attach a statement electing the Unresolved Tax Issues ...........2 Schedule J (Form 1041) — carryback waiver to your return for the How To Get Forms and Accumulation Distribution for first tax year ending after March 27, Publications ...............3 Certain Complex Trusts ...... 37 General Instructions .............3 2020. For more information see Rev. Schedule K-1 (Form 1041)— Proc. 2020-24. If you incurred an NOL in Purpose of Form ...............3 Beneficiary's Share of a tax year beginning in 2018 or 2019 , Income Taxation of Trusts and Income, Deductions, Credits, Decedents' Estates ..........3 etc. ................... 40 you can file an amended return, Form Abusive Trust Arrangements .......3 Index ..................... 51 1041 to carryback the NOL. See Pub. Definitions ...................3 536, Net Operating Loss for Individuals, Who Must File ................4 Future Developments Estates, and Trusts, for more information. Electronic Filing ...............8 For the latest information about When To File .................8 developments related to Form 1041 and Business interest deduction. The Period Covered ...............8 Schedules A, B, G, J, K-1 and its business interest expense limitation of Where To File .................8 instructions, such as legislation enacted section 163(j) increased from 30% to Who Must Sign ................8 after they were published, go to 50% of adjustable taxable income for Accounting Methods ............9 IRS.gov/Form1041. tax year 2020, and retroactively for Accounting Periods .............9 2019. Every taxpayer who deducts Rounding Off to Whole Dollars ......9 What's New business interest is required to file Form Estimated Tax ................9 8990, Limitation on Business Interest Excess deductions on termination. Expense Under Section 163(j), unless Interest and Penalties ........... 10 Under Final Regulations - TD9918, each Other Forms That May Be an exception for filing is met. For more Required ................ 11 excess deduction on termination of an information, see Form 8990 and its estate or trust retains its separate Additional Information .......... 12 instructions. character as an amount allowed in Assembly and Attachments ....... 12 arriving at adjusted gross income; a Excess business loss limitation. The Special Reporting Instructions ..... 13 non-miscellaneous itemized deduction; excess business loss limitation of Specific Instructions ............ 17 or a miscellaneous itemized deduction. noncorporate taxpayers (Form 461) has Name of Estate or Trust ......... 17 Box 11, code A, was revised to read been repealed for 2020, and Name and Title of Fiduciary ....... 17 Excess deductions–Section 67(e) retroactively for 2018 and 2019. If you Address ................... 17 expenses and a new Box 11, code B, filed a 2018 or 2019 return with the A. Type of Entity .............. 17 Excess deductions–Non-miscellaneous limitation, you can file an amended B. Number of Schedules K-1 itemized deductions was added. return, Form 1041. Attached ................ 18 C. Employer Identification See Box 11, Code A—Excess Qualified sick and family leave cred- Number ................. 18 Deductions on Termination-Section its. Two new lines have been added to D. Date Entity Created .......... 18 67(e) Expenses and Box 11, Code Schedule G, Part II, of Form 1041 to E. Nonexempt Charitable and B—Excess Deductions on report the qualified sick and family leave Split-Interest Trusts ......... 18 Termination-Non-Miscellaneous credits: line 17, Refundable credit for F. Initial Return, Amended Return, Itemized Deductions later, for more qualified sick and family leave, and etc. ................... 19 information. line 18, Deferral. G. Section 645 Election ......... 19 Net operating loss (NOL) carryback. New employee retention credit. The Income .................... 19 The Coronavirus Aid, Relief, and CARES Act allows a new employee Deductions ................. 21 Economic Security Act (CARES Act, retention credit for qualified wages. Any Limitations on Deductions ........ 22 P.L. 116-136) amended section 172 to qualified wages for which an eligible Tax and Payments ............. 27 allow a carryback of any net operating employer claims against payroll taxes Schedule A—Charitable Deduction ............... 28 loss (NOL) arising in a tax year for the new employee retention credit beginning after 2017 and before 2021 to may not be taken into account for Dec 01, 2020 Cat. No. 11372D purposes of determining certain other property taxes is no longer allowed. See the photographs and calling credits. Line 11—Taxes, later. 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Capital gains and qualified divi- Credit for paid family and medical dends. For tax year 2020, the 20% leave. Eligible employers may qualify maximum capital gains rate applies to for a credit for wages paid to qualifying Unresolved Tax Issues estates and trusts with income above employees on family and medical leave. If you have attempted to deal with an $13,150. The 0% and 15% rates apply See section 45S. Also see Form 8994 IRS problem unsuccessfully, you should to certain threshold amounts. The 0% and its instructions. contact the Taxpayer Advocate Service rate applies to amounts up to $2,650. (TAS). The Taxpayer Advocate Extension of time to file. The The 15% rate applies to amounts over independently represents the estate's or extension of time to file an estate (other $2,650 and up to $13,150. trust's interests and concerns within the than a bankruptcy estate) or trust return IRS by protecting its rights and resolving Bankruptcy estate filing threshold. is 51/2 months. problems that have not been fixed For tax year 2020,DRAFT the requirement to ASthrough OF normal channels. Item A. Type of Entity. On page 1 of file a return for a bankruptcy estate Form 1041, Item A, taxpayers should applies only if gross income is at least While Taxpayer Advocates can't select more than one box, when $12,400. change the tax law or make a technical appropriate, to reflect the type of entity. tax decision, they can clear up problems Qualified disability trust. For tax year Item F. Net operating loss (NOL) car- that resulted from previous contacts and 2020, a qualified disability trust can Decemberryback. If an amended return is 2,filed for ensure 2020 that the estate's or trust's case is claim an exemption of up to $4,300. an NOL carryback, check the box in given a complete and impartial review. This amount is not subject to phaseout. Item F Net operating loss carryback. See Amended Return, later, for The estate's or trust's assigned Reminders
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