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

What Is Form 1041?

IRS Form 1041, U.S. Income Tax Return for Estates and Trusts, is a document filed as an income tax return by a fiduciary of a bankruptcy estate, domestic decedent's estate, or trust. The issuing department of IRS Form 1041 is the Internal Revenue Service (IRS). The document was last revised in 2020.

Alternate Name:

  • Estates and Trusts Tax Return.

Download the fillable Form 1041 through the link below or order a paper version through the IRS.

What Is Form 1041 Used for?

IRS Form 1041 is used to report deductions, income, gains, and losses of an estate or trust. It is also applicable to inform the IRS about income that is accumulated, held for future distributions, or distributed currently to the beneficiaries. Besides this, you may use the form to document the income tax liability of an estate or trust, net investment income tax, and employment taxes on salaries paid to household employees.

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IRS Form 1041 Schedules

Besides these, three schedules already come with the Estates and Trusts Tax Return:

  • Schedule A, Charitable Deduction. Any part of trust's or estate's gross income paid for a charitable purpose during the tax year is allowed to the trust or estate as a deduction and should be reported on this schedule;
  • Schedule B, Income Distribution Deduction. Fill out this part if the estate or trust during the tax year was required to distribute income or credited, paid, or distributed any other amount to the beneficiaries; and
  • Schedule G. Tax Computation. Use this schedule to calculate your tax and tax credits.

Where to Send Form 1041?

File an IRS 1041 Form and related schedules electronically or by mail. To send the form via an electronic service you need to create an IRS e-Services account first, and then submit an e-file provider application. After passing a suitability check, you are considered an e-file provider and must use e-Services to update the account. If you file the form electronically, sign it with your personal identification number.

Besides, estates and trusts, split-interest, and charitable trusts can submit the estates and trust tax return via mail. The mailing addresses for different locations are provided in the IRS instructions for Form 1041. You can also order paper instructions through the IRS.

IRS Form 1041 Instructions

The IRS instruction file contains detailed explanations, tax rate schedule, Qualified Dividends Tax Worksheet, and all of the addresses, links, and form numbers you may need when filling out the form.

Form 1041 due dates depend on the type of year your trust or estate uses. For calendar year trusts and estates, file the form by April 15. If your trust or estate uses a fiscal year, submit the document before the 15th day of the 4th month that follows the close of the tax year. In case the due date falls on a legal holiday, Saturday, or Sunday, submit your form on the next business day. If you cannot file the tax return form on time, apply for a 5.5-month extension. File Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and other returns for this purpose.

If you fail to file the tax return form on time, you will have to pay a penalty of 5% to 25% of the tax due for each month. If the failure to file the form is fraudulent, the penalty rate may grow up to 15% - 75%. If the delay is more than 60 days, the penalty will be $210 or the tax due, whichever smaller. You may be exempted from any penalties if you prove that the failure to file IRS 1041 Form was caused by a valid reason.


IRS 1041 Related Forms:

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1041
2020
Department of the Treasury—Internal Revenue Service
U.S. Income Tax Return for Estates and Trusts
OMB No. 1545-0092
Go to www.irs.gov/Form1041 for instructions and the latest information.
For calendar year 2020 or fiscal year beginning
, 2020, and ending
, 20
A Check all that apply:
Name of estate or trust (If a grantor type trust, see the instructions.)
C Employer identification number
Decedent’s estate
Simple trust
D Date entity created
Name and title of fiduciary
Complex trust
Qualified disability trust
Number, street, and room or suite no. (If a P.O. box, see the instructions.)
E Nonexempt charitable and split-interest
ESBT (S portion only)
trusts, check applicable box(es).
Grantor type trust
See instructions.
Bankruptcy estate—Ch. 7
Described in sec. 4947(a)(1). Check here
City or town, state or province, country, and ZIP or foreign postal code
if not a private foundation .
.
Bankruptcy estate—Ch. 11
Described in sec. 4947(a)(2)
Pooled income fund
Check
B Number of Schedules K-1
F
Initial return
Final return
Amended return
Net operating loss carryback
applicable
attached (see
boxes:
Change in trust’s name
Change in fiduciary
Change in fiduciary’s name
Change in fiduciary’s address
instructions)
G Check here if the estate or filing trust made a section 645 election .
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Trust TIN
1
1
Interest income .
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2a Total ordinary dividends .
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2a
b Qualified dividends allocable to: (1) Beneficiaries
(2) Estate or trust
3
3
Business income or (loss). Attach Schedule C (Form 1040)
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4
Capital gain or (loss). Attach Schedule D (Form 1041) .
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4
5
Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040)
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5
6
6
Farm income or (loss). Attach Schedule F (Form 1040) .
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7
Ordinary gain or (loss). Attach Form 4797 .
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7
8
Other income. List type and amount
8
9
Total income. Combine lines 1, 2a, and 3 through 8
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9
10
Interest. Check if Form 4952 is attached
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10
11
Taxes .
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11
12
Fiduciary fees. If only a portion is deductible under section 67(e), see instructions .
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12
13
13
Charitable deduction (from Schedule A, line 7)
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14
Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e),
see instructions
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14
15 a Other deductions (attach schedule). See instructions for deductions allowable under section 67(e)
15a
b Net operating loss deduction. See instructions
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15b
16
Add lines 10 through 15b
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16
17
17
Adjusted total income or (loss). Subtract line 16 from line 9
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18
Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) .
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18
19
Estate tax deduction including certain generation-skipping taxes (attach computation) .
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19
20
Qualified business income deduction. Attach Form 8995 or 8995-A
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20
21
21
Exemption
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22
Add lines 18 through 21 .
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22
23
Taxable income. Subtract line 22 from line 17. If a loss, see instructions .
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23
24
Total tax (from Schedule G, Part I, line 9) .
24
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25
2020 net 965 tax liability paid from Form 965-A, Part II, column (k), line 4
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25
26
Total payments (from Schedule G, Part II, line 19) .
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26
27
27
Estimated tax penalty. See instructions .
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28
Tax due. If line 26 is smaller than the total of lines 24, 25, and 27, enter amount owed
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28
29
Overpayment. If line 26 is larger than the total of lines 24, 25, and 27, enter amount overpaid .
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29
30
Amount of line 29 to be: a Credited to 2021
; b Refunded .
30
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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. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
May the IRS discuss this return
Here
with the preparer shown below?
See instructions.
Yes
No
Signature of fiduciary or officer representing fiduciary
Date
EIN of fiduciary if a financial institution
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s EIN
Firm’s name
Use Only
Firm’s address
Phone no.
1041
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11370H
Form
(2020)
1041
2020
Department of the Treasury—Internal Revenue Service
U.S. Income Tax Return for Estates and Trusts
OMB No. 1545-0092
Go to www.irs.gov/Form1041 for instructions and the latest information.
For calendar year 2020 or fiscal year beginning
, 2020, and ending
, 20
A Check all that apply:
Name of estate or trust (If a grantor type trust, see the instructions.)
C Employer identification number
Decedent’s estate
Simple trust
D Date entity created
Name and title of fiduciary
Complex trust
Qualified disability trust
Number, street, and room or suite no. (If a P.O. box, see the instructions.)
E Nonexempt charitable and split-interest
ESBT (S portion only)
trusts, check applicable box(es).
Grantor type trust
See instructions.
Bankruptcy estate—Ch. 7
Described in sec. 4947(a)(1). Check here
City or town, state or province, country, and ZIP or foreign postal code
if not a private foundation .
.
Bankruptcy estate—Ch. 11
Described in sec. 4947(a)(2)
Pooled income fund
Check
B Number of Schedules K-1
F
Initial return
Final return
Amended return
Net operating loss carryback
applicable
attached (see
boxes:
Change in trust’s name
Change in fiduciary
Change in fiduciary’s name
Change in fiduciary’s address
instructions)
G Check here if the estate or filing trust made a section 645 election .
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.
Trust TIN
1
1
Interest income .
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2a Total ordinary dividends .
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2a
b Qualified dividends allocable to: (1) Beneficiaries
(2) Estate or trust
3
3
Business income or (loss). Attach Schedule C (Form 1040)
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4
Capital gain or (loss). Attach Schedule D (Form 1041) .
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4
5
Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040)
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.
5
6
6
Farm income or (loss). Attach Schedule F (Form 1040) .
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7
Ordinary gain or (loss). Attach Form 4797 .
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7
8
Other income. List type and amount
8
9
Total income. Combine lines 1, 2a, and 3 through 8
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9
10
Interest. Check if Form 4952 is attached
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10
11
Taxes .
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11
12
Fiduciary fees. If only a portion is deductible under section 67(e), see instructions .
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12
13
13
Charitable deduction (from Schedule A, line 7)
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14
Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e),
see instructions
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14
15 a Other deductions (attach schedule). See instructions for deductions allowable under section 67(e)
15a
b Net operating loss deduction. See instructions
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15b
16
Add lines 10 through 15b
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16
17
17
Adjusted total income or (loss). Subtract line 16 from line 9
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18
Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) .
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18
19
Estate tax deduction including certain generation-skipping taxes (attach computation) .
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19
20
Qualified business income deduction. Attach Form 8995 or 8995-A
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20
21
21
Exemption
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22
Add lines 18 through 21 .
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22
23
Taxable income. Subtract line 22 from line 17. If a loss, see instructions .
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23
24
Total tax (from Schedule G, Part I, line 9) .
24
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25
2020 net 965 tax liability paid from Form 965-A, Part II, column (k), line 4
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25
26
Total payments (from Schedule G, Part II, line 19) .
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26
27
27
Estimated tax penalty. See instructions .
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28
Tax due. If line 26 is smaller than the total of lines 24, 25, and 27, enter amount owed
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28
29
Overpayment. If line 26 is larger than the total of lines 24, 25, and 27, enter amount overpaid .
.
29
30
Amount of line 29 to be: a Credited to 2021
; b Refunded .
30
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.
.
.
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. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
May the IRS discuss this return
Here
with the preparer shown below?
See instructions.
Yes
No
Signature of fiduciary or officer representing fiduciary
Date
EIN of fiduciary if a financial institution
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm’s EIN
Firm’s name
Use Only
Firm’s address
Phone no.
1041
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11370H
Form
(2020)
2
Form 1041 (2020)
Page
Schedule A
Charitable Deduction. Don’t complete for a simple trust or a pooled income fund.
1
Amounts paid or permanently set aside for charitable purposes from gross income. See instructions
1
2
Tax-exempt income allocable to charitable contributions. See instructions
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2
3
3
Subtract line 2 from line 1
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4
Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable
purposes .
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4
5
Add lines 3 and 4 .
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5
6
Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable
purposes. See instructions .
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6
7
Charitable deduction. Subtract line 6 from line 5. Enter here and on page 1, line 13 .
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7
Schedule B
Income Distribution Deduction
1
Adjusted total income. See instructions .
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1
2
Adjusted tax-exempt interest
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2
3
3
Total net gain from Schedule D (Form 1041), line 19, column (1). See instructions .
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4
4
Enter amount from Schedule A, line 4 (minus any allocable section 1202 exclusion)
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5
Capital gains for the tax year included on Schedule A, line 1. See instructions
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5
6
Enter any gain from page 1, line 4, as a negative number. If page 1, line 4, is a loss, enter the loss as a
positive number .
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6
7
Distributable net income. Combine lines 1 through 6. If zero or less, enter -0- .
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7
8
If a complex trust, enter accounting income for the tax year as determined
under the governing instrument and applicable local law
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8
9
Income required to be distributed currently .
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9
10
Other amounts paid, credited, or otherwise required to be distributed .
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10
11
11
Total distributions. Add lines 9 and 10. If greater than line 8, see instructions
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12
Enter the amount of tax-exempt income included on line 11 .
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12
13
Tentative income distribution deduction. Subtract line 12 from line 11 .
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13
14
Tentative income distribution deduction. Subtract line 2 from line 7. If zero or less, enter -0-
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14
15
Income distribution deduction. Enter the smaller of line 13 or line 14 here and on page 1, line 18
15
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Schedule G
Tax Computation and Payments (see instructions)
Part I — Tax Computation
1
Tax:
a Tax on taxable income. See instructions
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1a
b Tax on lump-sum distributions. Attach Form 4972
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1b
c Alternative minimum tax (from Schedule I (Form 1041), line 54)
1c
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d Total. Add lines 1a through 1c .
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1d
2a Foreign tax credit. Attach Form 1116 .
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2a
b General business credit. Attach Form 3800 .
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2b
c Credit for prior year minimum tax. Attach Form 8801
2c
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d Bond credits. Attach Form 8912
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2d
e Total credits. Add lines 2a through 2d .
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2e
3
3
Subtract line 2e from line 1d. If zero or less, enter -0-
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4
Tax on the ESBT portion of the trust (from ESBT Tax Worksheet, line 17). See instructions .
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4
5
Net investment income tax from Form 8960, line 21 .
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5
6
6
Recapture taxes. Check if from:
Form 4255
Form 8611
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7
Household employment taxes. Attach Schedule H (Form 1040) .
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7
8
Other taxes and amounts due .
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8
9
Total tax. Add lines 3 through 8. Enter here and on page 1, line 24 .
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9
Part II — Payments
10
2020 estimated tax payments and amount applied from 2019 return
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10
11
Estimated tax payments allocated to beneficiaries (from Form 1041-T) .
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11
12
12
Subtract line 11 from line 10 .
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13
Tax paid with Form 7004. See instructions .
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13
14
Federal income tax withheld. If any is from Form(s) 1099, check here
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14
15
2020 net 965 tax liability from Form 965-A, Part I, column (f), line 4 .
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15
16
Other payments: a Form 2439
; b Form 4136
; Total .
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Refundable credit for qualified sick and family leave. Attach Schedule H (Form 1040) .
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17
18
18
Deferral. If filing Schedule H (Form 1040), see instructions for amount to enter .
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Total payments. Add lines 12 through 15 and 16c through 18. Enter here and on page 1, line 26 .
19
1041
Form
(2020)
3
Form 1041 (2020)
Page
Other Information
Yes No
1
Did the estate or trust receive tax-exempt income? If “Yes,” attach a computation of the allocation of expenses.
Enter the amount of tax-exempt interest income and exempt-interest dividends
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$
2
Did the estate or trust receive all or any part of the earnings (salary, wages, and other compensation) of any
individual by reason of a contract assignment or similar arrangement? .
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3
At any time during calendar year 2020, did the estate or trust have an interest in or a signature or other authority
over a bank, securities, or other financial account in a foreign country?
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See the instructions for exceptions and filing requirements for FinCEN Form 114. If “Yes,” enter the name of the
foreign country
4
During the tax year, did the estate or trust receive a distribution from, or was it the grantor of, or transferor to, a
foreign trust? If “Yes,” the estate or trust may have to file Form 3520. See instructions
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5
Did the estate or trust receive, or pay, any qualified residence interest on seller-provided financing? If “Yes,” see
the instructions for the required attachment
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6
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
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7
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
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8
If the decedent’s estate has been open for more than 2 years, attach an explanation for the delay in closing the
estate, and check here
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9
Are any present or future trust beneficiaries skip persons? See instructions .
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10
Was the trust a specified domestic entity required to file Form 8938 for the tax year (see the Instructions for
Form 8938)? .
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11a Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
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b If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
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12
Did the estate or trust make a section 965(i) election for S corporation stock held on the last day of the tax year?
See instructions .
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13
ESBTs only. Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
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14
ESBTs only. Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions
1041
Form
(2020)
Page of 3