The form itself
Page 1 of Form 1041, field by field.
The layout below follows the printed 2025 page: the identifying block with items A through G, then Part I income, Part II deductions and Part III tax and payments. Tap any number or letter and the field opens up — what it is asking, what belongs in it, and what usually goes wrong.
Facsimile for study — amounts and checkboxes are not fillable here
The 2026 edition of this pageDepartment of the Treasury — Internal Revenue Service
U.S. Income Tax Return for Estates and Trusts
Go to www.irs.gov/Form1041 for instructions and the latest information.
OMB No. 1545-0092
For calendar year 2025 or fiscal year beginning ________ , 2025, and ending ________ , 20____ .
A Check all that apply:
- Decedent’s estate
- Simple trust
- Complex trust
- Qualified disability trust
- ESBT (S portion only)
- Grantor type trust
- Bankruptcy estate — Ch. 7
- Bankruptcy estate — Ch. 11
- Pooled income fund
Name of estate or trust (If a grantor type trust, see the instructions.)
Name and title of fiduciary
Number and street (If a P.O. box, see the instructions.)
Room or suite no.
City or town
State or province
Country
ZIP or foreign postal code
Employer identification number
Date entity created
Nonexempt charitable and split-interest trusts — check applicable box(es). See instructions.
- Described in sec. 4947(a)(1). Check here if not a private foundation
- Described in sec. 4947(a)(2)
F Check applicable boxes:
Part I — Income
Interest income
Total ordinary dividends
Qualified dividends allocable to: (1) Beneficiaries (2) Estate or trust
Business income or (loss). Attach Schedule C (Form 1040)
Capital gain or (loss). Attach Schedule D (Form 1041)
Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040)
Farm income or (loss). Attach Schedule F (Form 1040)
Ordinary gain or (loss). Attach Form 4797
Other income. List type and amount
Total income. Combine lines 1, 2a, and 3 through 8
Part II — Deductions (see instructions for limitations)
Interest. Check if Form 4952 is attached
Taxes
Fiduciary fees. If only a portion is deductible under section 67(e), see instructions
Charitable deduction (from Schedule A, line 7)
Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions
Other deductions (attach schedule). See instructions for deductions allowable under section 67(e)
Net operating loss deduction. See instructions
Add lines 10 through 15b
Adjusted total income or (loss). Subtract line 16 from line 9
Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041)
Estate tax deduction including certain generation-skipping taxes (attach computation)
Qualified business income deduction. Attach Form 8995 or 8995-A
Exemption
Add lines 18 through 21
Taxable income. Subtract line 22 from line 17. If a loss, see instructions
Part III — Tax and Payments
Total tax (from Schedule G, Part I, line 9)
Current year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions)
First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15
Total payments (from Schedule G, Part II, line 19)
Estimated tax penalty. See instructions
Tax due. If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed
Overpayment. If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid
Amount of line 29 to be: a Credited to 2026
b Refunded
If completing line 30b, also complete lines 30c, 30d, and 30e.
c Routing number
d Type: Checking / Savings
e Account number
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Form 1041 (2025) · Created 10/28/25 · For Paperwork Reduction Act Notice, see the separate instructions.
The key
Every marker on the page
Item A decides the exemption on line 21. Line 18 decides whether the entity or its beneficiaries pay. Everything else is arithmetic between those two.