These are the instructions for 2005 1041 U.S. Income Tax Return for Estates and Trusts and Schedules A, B, D, G, I, J, and K-1. The fiduciary of a domestic decedent’s estate, trust, or bankruptcy estate uses Form 1041 to report: The income, deductions, gains, losses, etc. of the estate or trust; The income that is either accumulated or held for future distribution or distributed currently to the beneficiaries; Any income tax liability of the estate or trust; and Employment taxes on wages paid to household employees. Availability: Usually ships the next business day. 2005 1041 Instructions For U.S. Income Tax Return for Estates and Trusts 2005 1041INS$9.95