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Get Irsgov Forms 1041

Ure Developments For the latest information about developments related to Form 1041-ES and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1041. Reminders Income tax brackets. The top income tax bracket for estates and trusts is 39.6%, as amended by the American Taxpayer Relief Act of 2012 (ATRA), P.L. 112-240. Net investment income tax. The Net Investment Income Tax (NIIT) imposes a 3.8% tax on the lesser of an estate's or trust's net investment i.

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