Form 1041 (MFT 05) Estimated Tax Installment and Return Due Dates
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 1041 , U.S. Income Tax Return for Estates and Trusts, filers must make quarterly estimated tax payments, except during the first two taxable years. Extensions are requested on Form 7004 and grant the taxpayer a 5 1/2 month extension. Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement, Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts, and 1041 for a bankruptcy estate receive a 6 month extension. See the table below for payment dates and return due dates, including extensions.
Tax Period Ending
1st Payment
2nd Payment
3rd Payment
4th Payment
Return Due Date
5 1/2 Month Extended Due Date
6 month Extended Due Date
Jan. 31
5/15
7/15
10/15
2/15
5/15
10/31
11/15
Feb. 28 (29)
6/15
8/15
11/15
3/15
6/15
11/30
12/15
Mar. 31
7/15
9/15
12/15
4/15
7/15
12/31
1/15
Apr. 30
8/15
10/15
1/15
5/15
8/15
1/31
2/15
May 31
9/15
11/15
2/15
6/15
9/15
2/28 (29)
3/15
June 30
10/15
12/15
3/15
7/15
10/15
3/31
4/15
July 31
11/15
1/15
4/15
8/15
11/15
4/30
5/15
August 31
12/15
2/15
5/15
9/15
12/15
5/31
6/15
Sept. 30
1/15
3/15
6/15
10/15
1/15
6/30
7/15
Oct. 31
2/15
4/15
7/15
11/15
2/15
7/31
8/15
Nov. 30
3/15
5/15
8/15
12/15
3/15
8/31
9/15
Dec. 31
4/15
6/15
9/15
1/15
4/15
9/30
10/15
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