Form 1041: U.S. Income Tax Return for Estates and Trusts

The income tax return for estates and trusts, reporting the income, deductions, gains, and losses of the entity and the income distribution to beneficiaries.

Download Form 1041 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Fiduciaries of domestic estates and trusts with gross income of $600 or more, or with a nonresident alien beneficiary.

Key Fields

Interest income
Dividends
Capital gains
Income distribution deduction
Taxable income
Tax liability

Filing Deadlines

Due Date

April 15 (calendar year) or 15th day of 4th month after fiscal year end

With Extension

September 30 (5.5-month extension)

Late Filing Penalty

Failure-to-file penalty of 5% per month (up to 25%); failure-to-pay penalty of 0.5% per month.

Related Forms

Schedule K-1 (1041)

Beneficiary's Share of Income, Deductions, Credits, etc.

Form 706

United States Estate (and Generation-Skipping Transfer) Tax Return

Form 1040

U.S. Individual Income Tax Return

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