Instructions for Schedule I (Form 1041)
Instruction 1041 (Schedule I) — Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What's New
- Purpose of Schedule
- Who Must Complete Schedule I (Form 1041)
- Specific Instructions
- ! figure the AMT for the S portion of the trust. Add the
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- ! in connection with an activity in which the estate or
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- ! deduction taken on line 11, Qualified business
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- ! distributable net alternative minimum taxable income
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Alternative Minimum Tax—Estates and Trusts
Section references are to the Internal Revenue Code unless otherwise noted.
General Instructions¶
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