Form 1041 (Schedule I) — Alternative Minimum Tax-Estates

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1041si.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

If line 27 is:

$30,700 or less, stop here and enter -0- on Form 1041, Schedule G, line 1c. The estate or trust isn’t

liable for the alternative minimum tax.

Over $30,700, but less than $225,300, go to line 43.
$225,300 or more, enter the amount from line 27 on line 49 and go to line 50.

• ESBTs , see instructions. Part II Income Distribution Deduction on a Minimum Tax Basis 28 Adjusted alternative minimum taxable income (see instructions) . . . . . . . . . . . . . 28 29 Adjusted tax-exempt interest (other than amounts included on line 7) . . . . . . . . . . . 29 30 Total net gain from Schedule D (Form 1041), line 19, column (1). If a loss, enter -0- . . . . . . 30 31 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes (from Form 1041, Schedule A, line 4) . . . . . . . . . . . . . . . . . . 31 32 Capital gains paid or permanently set aside for charitable purposes from gross income (see instructions) 32 33 Capital gains computed on a minimum tax basis included on line 23 . . . . . . . . . . . 33 ( ) 34 Capital losses computed on a minimum tax basis included on line 23. Enter as a positive amount . . 34 35 Distributable net alternative minimum taxable income (DNAMTI). Combine lines 28 through 34. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Income required to be distributed currently (from Form 1041, Schedule B, line 9) . . . . . . . 36 37 Other amounts paid, credited, or otherwise required to be distributed (from Form 1041, Schedule B, line 10) 37 38 Total distributions. Add lines 36 and 37 . . . . . . . . . . . . . . . . . . . . . 38 39 Tax-exempt income included on line 38 (other than amounts included on line 7) . . . . . . . 39 40 Tentative income distribution deduction on a minimum tax basis. Subtract line 39 from line 38 . . . 40

For Paperwork Reduction Act Notice, see the Instructions for Form 1041. Cat. No. 51517Q Schedule I (Form 1041) 2025 Created 5/20/25

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Schedule I (Form 1041) 2025

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Schedule I (Form 1041) 2025