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All other taxpayers aren’t required to complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust
from the top result below
https://www.irs.gov/instructions/i8864
All other taxpayers aren’t required to complete or file this form if their only source for this credit is a partnership, S corporation, cooperative, estate, or trust
https://www.irs.gov/publications/p541
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/node/49746
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https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS
https://www.irs.gov/publications/p519
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/publications/p17
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https://www.irs.gov/publications/p225
If you need more information on a subject, get the specific IRS tax publication covering that subject
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/forms-pubs/about-form-1041
created before March 1, 1984, unless that trust would not be aggregated with other trusts under the rules of section 643(f) if that section applied to the trust
https://www.irs.gov/publications/p15
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