Many estate and trust tax returns fall somewhere in the middle in terms of complexity – not simple and routine, but not overly complicated. In those instances, use this checklist as a tool to help prepare moderately complex estate and trust tax returns (Form 1041, U.S. Income Tax Return for Estates and Trusts).
The template is available as a fillable PDF and in Word (for Word versions, see the 2025 Annual Tax Compliance Kit zip file).
The AICPA Tax