However, if such a trust does not have any taxable income under Subtitle A of the Code, it can file Form 990, or Form 990-EZ, and does not have to file Form 1041 to meet its section 6012 filing requirement. If this condition is met, complete Form 990, or Form 990-EZ, and do not file Form 1041. On the Form 990-EZ, complete line 43 and the signature block on page 2 of the return. Annual Summary and Transmittal of U.S. Information Returns. Form 1098 series.
Information returns to report student loan interest and tuition and related expenses received.
Form 1099 series. Also, use certain of these returns to report amounts that were received as a nominee on behalf of another person. U.S. Income Tax Return for Certain Political Organizations. Form 1128 . Application To Adopt, Change, or Retain a Tax Year.