2025›Instructions for Schedule I (Form 1041)
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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
CAUTION
Don’t make this adjustment for costs for which you elected the optional 10-year write-off period under section 59(e) for regular tax purposes.
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