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Og Number 10466Q PROCEDURES FOR ELECTRONIC AND MAGNETIC MEDIA FILING OF U.S. INCOME TAX RETURN FOR ESTATES AND TRUSTS FORM 1041 PUBLICATION 1437 (Revised October 1996) INTERNAL REVENUE SERVICE Form 1041 - Publication 1437 October 1996 Page i NOTICE OF CHANGES Major changes to the Publication (dated October 1995) are: Section Change iv Fed/State Requirements have been added as Section 3. 2.05(2) Returns filed with Schedule F, Profit or Loss From Farming, and Form 4835, Farm Rental.

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