2009 Summary of changes for Form 1041

IMPLEMENTATION PLAN for 1041
Run by User SD_Q7TMB

August 17, 2009

Page 2 of 2

P.L. 109-222, Tax Increase Prevention and Reconciliation Act of 2005
Action
Number
67.00039

Act
Section
102

IRC
Section
1(h)

Total Action Items: 1

Description of Action
Revise form to reflect the expiration of qualified dividends and the
special rates for capital gains. (Note: This act sec extends the date in
PL 108-27, act sec 303 by 2 years.)

Date Type Effective Date Target Date Actual Date
TYBA

31-DEC-2010 14-DEC-2011

No major changes to 2009 Form 1041,
U.S. Income Tax Return for Estates and Trusts