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A trust or, for its final tax year, a decedent¡¯s estate may elect under section 643(g) to have any part of its estimated tax payments (but not income tax withheld) treated as made by a beneficiary or beneficiaries. The fiduciary files Form 1041-T, Allocation of Estimated Tax Payments to Beneficiaries, to make the election. Once made, the election is irrevocable.

The trustees of each qualified revocable trust (QRT) and the executor of the related estate, if any, use Form 8855, Election to Treat a Qualified Revocable Trust, as Part of an Estateto make a section 645 election. This election allows a QRT to be treated and taxed (for income tax purposes) as part of its related estate during the election period. Once the election is made, it cannot be revoked.

File Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), to claim the foreign tax credit if you are an individual, estate, or trust, and you paid or accrued certain foreign taxes to a foreign country or U.S. possession.

Use Form 2210, Underpayment of Estimated Tax by Individuals, Estates and Trusts, to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty.

Use Form 8960, Net Investment Income Tax Individuals, Estates, and Trusts, to figure the amount of your Net Investment Income Tax (NIIT).

Destroyed, stolen, or condemned property?

Find IRS mailing addresses by state to file Form 1041.

For estates of decedent nonresidents not citizens of the United States, the Estate Tax is a tax on the transfer of U.S.-situated property, which may include both tangible and intangible assets owned at the decedent¡¯s date of death.

Suggested language for organizing documents of trusts applying for recognition of exemption under IRC section 501(c)(3).

Information about Form 1041-V, Payment Voucher, including recent updates, related forms and instructions on how to file. Submit this voucher with your check or money order for any balance due on an estate's or trust's Form 1041.