General Instructions
Form 1041-A — U.S. Information Return Trust Accumulation of Charitable Amounts · 2026-10-03 edition · updated 2026-10-04 · United States
Purpose of Form
Use Form 1041-A to report the charitable information required by section 6034 and the related regulations. Who Must File
The trustee must file Form 1041-A for a trust that claims a charitable or other deduction under section 642(c) unless an exception applies.
Exceptions. The trustee doesn’t file Form 1041-A for:
A trust that is required to distribute currently to the beneficiaries all the income for the tax year determined under section 643(b) and related regulations;
A charitable trust described in section 4947(a)(1);
For tax years beginning after 2006, a split-interest trust described in section 4947(a)(2); or
Electing small business trusts (ESBTs) described in section 641(c). When To File
File Form 1041-A by April 15 following the close of the calendar year. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
Extension of Time To File
The trustee may obtain an automatic extension of time to file Form 1041-A by filing Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return.
To receive the automatic extension, the trustee must file Form 8868 on or before the original due date of Form 1041-A.
Amended Return
If you are filing an amended Form 1041-A, you must complete the entire return, not just the new or corrected information. Enter “Amended Return” across the top of the amended Form 1041-A.
The trustee may file an amended return at any time to change or add to the information reported on a previously filed return for the same period. Where To File
File Form 1041-A at the following address.
Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027
Penalties
Section 6652(c)(2) provides for separate penalties of $10 a day, up to a maximum of $5,000, against both the trust and the trustee for not filing Form 1041-A on time, unless there is reasonable cause. The law also provides penalties for filing a false or fraudulent return.
Rounding Off to Whole Dollars
You may show the money items on the return and accompanying schedules as whole-dollar amounts. To do so, drop amounts less than 50 cents and increase any amounts from 50 to 99 cents to the next dollar.
Attachments
If you need more space, attach separate sheets showing the same information in the same order as on the printed forms. Show the totals on the printed forms.
Enter the trust’s employer identification number (EIN) on each sheet. Also, use sheets that are the same size as the forms and indicate clearly the line of the printed form to which the information relates.
Public Inspection
See Regulations section 301.6104(b)1(d) for the procedures to request public inspection of this form.
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