Federal housing law
2025 Form 1041 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1041.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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ACheck 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 |
ACheck 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 |
ACheck 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 |
ACheck 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 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
For calendar year 2025 or fiscal year beginning , 2025, and ending , 20 |
ACheck 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 |
ACheck 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 |
ACheck 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 |
ACheck 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 of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | Name of estate or trust (If a grantor type trust, see the instructions.) | C Employer identification number | C Employer identification number | C Employer identification number | C Employer identification number | C Employer identification number | C Employer identification number |
ACheck 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 |
ACheck 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 |
ACheck 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 |
ACheck 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 and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | Name and title of fiduciary | DDate entity created | DDate entity created | DDate entity created | DDate entity created | DDate entity created | DDate entity created |
ACheck 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 |
ACheck 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 |
ACheck 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 |
ACheck 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 |
Number and street (If a P.O. box, see the instructions.) | Number and street (If a P.O. box, see the instructions.) | Number and street (If a P.O. box, see the instructions.) | Number and street (If a P.O. box, see the instructions.) | Number and street (If a P.O. box, see the instructions.) | Number and street (If a P.O. box, see the instructions.) | Room or suite no. | Room or suite no. | Room or suite no. | ENonexempt 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) |
ENonexempt 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) |
ENonexempt 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) |
ENonexempt 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) |
ENonexempt 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) |
ENonexempt 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) |
ACheck 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 |
ACheck 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 |
ACheck 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 |
ACheck 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 |
City or town |
State or province | State or province | Country | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code |
| BNumber of Schedules K-1 attached (see instructions) |
BNumber of Schedules K-1 attached (see instructions) |
BNumber of Schedules K-1 attached (see instructions) |
BNumber of Schedules K-1 attached (see instructions) |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
| BNumber of Schedules K-1 attached (see instructions) |
BNumber of Schedules K-1 attached (see instructions) |
BNumber of Schedules K-1 attached (see instructions) |
BNumber of Schedules K-1 attached (see instructions) |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
FCheck applicable boxes: Initial return Final return Amended return Net operating loss carryback Change in trust’s name Change in fiduciary Change in fiduciary’s name Change in fiduciary’s address |
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| **G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(1)**Check here if the estate or filing trust made a section 645 election . . . . . . . . |
**G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | **G(2)**Trust TIN | |
| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** | **1 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
2a | 2a |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**3 ** | **3 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**4 ** | **4 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**5 ** | **5 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**6 ** | **6 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**7 ** | **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**8 ** | **8 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Income | **1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . |
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| . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**1 ** Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2aTotal ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . **b **Qualified dividends allocable to:(1) Beneficiaries (2) Estate or trust **3 ** Business income or (loss). Attach Schedule C (Form 1040) . . . . . . . . . . . . . **4 ** Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . . 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . . **6 ** Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . . **7 ** Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . . **8 ** Other income. List type and amount **9 ** **Total income.**Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . . . . |
**9 ** | **9 ** |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 | 10 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
11 |
11 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
12 | 12 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
13 | 13 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
14 | 14 |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
15a | 15a |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
15b | 15b |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
16 | 16 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
18 | 18 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
19 | 19 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
20 | 20 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
21 | 21 |
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| Deductions | 10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 |
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| Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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| 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . |
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| . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
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| Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
10 Interest. Check if Form 4952 is attached . . . . . . . . . . . . . . . . . . 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . . 13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . . 14 Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 aOther deductions (attach schedule). See instructions for deductions allowable under section 67(e) **b **Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . . 16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . . . . 17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . . . 17 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) . . 19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . . 20 Qualified business income deduction. Attach Form 8995 or 8995-A . . . . . . . . . . 21 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Add lines 18 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . |
22 | 22 |
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| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 | 23 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
24 | 24 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
25a | 25a |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
25b | 25b |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
26 | 26 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
27 | 27 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
28 | 28 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
29 | 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
30b | 30b |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| Tax and Payments | 23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . |
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| 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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| 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
23 Taxable income. Subtract line 22 from line 17. If a loss, see instructions . . . . . . . . . 24 Total tax(from Schedule G, Part I, line 9) . . . . . . . . . . . . . . . . . . . 25aCurrent year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) . . **b **First installment of section 1062 applicable net tax liability. Enter amount from Form 1062, line 15 26 Total payments(from Schedule G, Part II, line 19) . . . . . . . . . . . . . . . . 27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . . . 28 **Tax due.**If line 26 is smaller than the total of lines 24, 25a, 25b, and 27, enter amount owed . . 29 **Overpayment.**If line 26 is larger than the total of lines 24, 25a, 25b, and 27, enter amount overpaid 30 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 |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
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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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
|||||||
| 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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sign Here |
Sign Here |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
|||||||
| 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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
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. Signature of fiduciary or officer representing fiduciary Date EIN of fiduciary if a financial institution May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
May the IRS discuss this return with the preparer shown below? See instructions. Yes No |
| Department of the Treasury—Internal Revenue Service 1041 U.S. Income Tax Return for Estates and Trusts Form Go to www.irs.gov/ |
2025 | OMB No. 1545-0092 | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Paid Preparer Use Only |
Paid Preparer Use Only |
Paid Preparer Use Only |
Preparer’s name | Preparer’s name | Preparer’s name | Preparer’s signature | Preparer’s signature | Preparer’s signature | Preparer’s signature | Preparer’s signature | Date | Date | Date | Date | Check if self-employed |
Check if self-employed |
Check if self-employed |
PTIN |
| Paid Preparer Use Only |
Paid Preparer Use Only |
Paid Preparer Use Only |
Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s name | Firm’s EIN | Firm’s EIN | Firm’s EIN | Firm’s EIN | Firm’s EIN |
| Paid Preparer Use Only |
Paid Preparer Use Only |
Paid Preparer Use Only |
Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Phone no. | Phone no. | Phone no. | Phone no. | Phone no. |
For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11370H Form 1041 (2025) Created 10/28/25
Form 1041 (2025) Page 2
Form 1041 (2025)
Form 1041 (2025) Page 3 Schedule G Tax Computation and Payments (see instructions) (continued) Part II — Payments
| 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 . . . . . $ 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? . . . . . . . . . . . . . . . 3 At any time during calendar year 2025, 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? . . . . . . . . . . . . . . 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 and/ 3520-A. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . 6 If this is an estate or a complex trust making the section 663(b) election, check here. See instructions . . . 7 To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Are any present or future trust beneficiaries skip persons? See instructions . . . . . . . . . . . . . 10 Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for Form 8938 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? . . . . . . b If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions . . . 12 Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section 965(i) transferee for S corporation stock held on the last day of the tax year? See instructions . . . . . . . 13 At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 ESBTs only. Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions . . . . . . . . 15 ESBTs only. Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions |
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 .
.
.
.
. $
**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 2025, 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 and/or ensure that the foreign trust files Form
3520-A. 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 either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
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13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
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14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
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15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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 2025, 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 and/or ensure that the foreign trust files Form
3520-A. 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 .
.
.
**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 either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
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13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
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14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
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15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. 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
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
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.
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.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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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.
.
.
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.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
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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.
.
.
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.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
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.
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.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
|**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 .
.
.
.
. $
**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? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
At any time during calendar year 2025, 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?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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 and/or ensure that the foreign trust files Form
3520-A. See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
If this is an estate or a complex trust making the section 663(b) election, check here. See instructions
.
.
.
**7 **
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here. See instructions .
.
.
**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
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**9 **
Are any present or future trust beneficiaries skip persons? See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
10
Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for
Form 8938
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Did the estate or trust distribute S corporation stock for which it made a section 965(i) election? .
.
.
.
.
.
b
If “Yes,” did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions .
.
.
12
Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section
965(i) transferee for S corporation stock held on the last day of the tax year? See instructions .
.
.
.
.
.
.
13
At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or
services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See
instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
**ESBTs only.**Does the ESBT have a nonresident alien grantor? If “Yes,” see instructions
.
.
.
.
.
.
.
.
15
**ESBTs only.**Did the S portion of the trust claim a qualified business income deduction? If “Yes,” see instructions|||
Form 1041 (2025)