Publication 1437

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Procedures for the 1041 e-file Program

Overview

This publication is designed to provide the general requirements and procedures for Form 1041 e-file Program, U.S. Income Tax Return for Estates and Trusts. This publication should be used in conjunction with the following publications: Publication 1438, File Specifications, Validation Criteria and Record Layouts for The 1041 e-file Program, U.S Income Tax Return for Estates and Trusts, and Publication 3112, IRS e-file Application and Participation.

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