Form 1041-T — Allocation of Estimated Tax Payments to

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1041t.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

1041-T¶

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Allocation of Estimated Tax Payments to Beneficiaries¶

(Under Code section 643(g)) Go to www.irs.gov/Form1041T for the latest information.

OMB No. 1545-0092

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2025¶

For calendar year 2025 or fiscal year beginning, 2025, and ending, 20

Name of trust (or decedent’s estate) Employer identification number

Fill In Fiduciary’s Name and Address Only if You Are Filing This Form Separately and Not With Form 1041.

Name and title of fiduciary Telephone number (optional)

Number and street. (If a P.O. box, see instructions.) Room or suite no.

City or town State or province Country ZIP or foreign postal code If you are filing this form for the final year

of the estate or trust, check this box

1 Total amount of estimated taxes to be allocated to beneficiaries. Enter here and on Form 1041, Schedule G, Part II, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

2 A	Allocation to beneficiaries:				(d)
(a) No.	(b) Beneficiary’s name and address	(b) Beneficiary’s name and address	(c) Beneficiary’s identifying number	(c) Beneficiary’s identifying number	(d) Amount of estimated tax payment allocated to beneficiary	(e) Proration percentage
1						%
1
2						%
2
3						%
3
4						%
4
5						%
5
6						%
6
7						%
7
8						%
8
9						%
9
10						%
10
3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3
3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	3 Total from additional sheet(s) . . . . . . . . . . . . . . . . . 4 Total amounts allocated. (Must equal line1, above.) . . . . . . . . . .	4
Sign Here Only if You Are Filing This Form Separately and Not With Form 1041.	Sign Here Only if You Are Filing This Form Separately and Not With Form 1041.	Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of fiduciary or officer representing fiduciary Date	Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of fiduciary or officer representing fiduciary Date	Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of fiduciary or officer representing fiduciary Date	Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of fiduciary or officer representing fiduciary Date	Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature of fiduciary or officer representing fiduciary Date

Form 1041-T (2025) Page 2

General Instructions

Section references are to the Internal Revenue Code.

Future Developments

For the latest information about developments related to Form 1041-T and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1041T .

Purpose of Form

A trust or, for its final tax year, a decedent’s estate may elect under section 643(g) to have any part of its estimated tax payments (but not income tax withheld) treated as made by a beneficiary or beneficiaries. The fiduciary files Form 1041-T to make the election. Once made, the election is irrevocable.

How To File

Attach Form 1041-T to Form 1041, U.S. Income Tax Return for Estates and Trusts, only if you are making the election with Form 1041. Otherwise, file Form 1041-T separately.

Line 1

Enter the amount of estimated tax payments made by the trust or decedent’s estate that the fiduciary elects to treat as a payment made by the beneficiaries. This amount is treated as if paid or credited to the beneficiaries on the last day of the tax year of the trust or decedent’s estate. Be sure to include it on Form 1041, Schedule B, line 10.

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CAUTION

Line 2

You can’t allocate to a beneficiary tax withheld from income, such as withholding from lottery or other gambling winnings, or from salary or pension payments reported on Form 1041. You must report this withholding on Form 1041, Schedule G, Part II, line 14.

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CAUTION

Filing Form 1041-T with Form 1041 doesn’t change the due date for filing Form 1041-T. See When To File below for the due date for filing Form 1041-T.

When To File

For the election to be valid, a trust or decedent’s estate must file Form 1041-T by the 65th day after the close of the tax year as shown at the top of the form. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. For a 2025 calendar year decedent’s estate or trust, that date is March 6, 2026.

Period Covered

File the 2025 form for calendar year 2025 and fiscal years beginning in 2025 and ending in 2026. If the form is for a fiscal year or a short tax year, fill in the tax year space at the top of the form.

Where To File

If you are located in: Please mail to the:

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

A foreign country or a U.S. territory

Specific Instructions

Address

Department of the Treasury

Internal Revenue Service

Kansas City, MO 64999

Department of the Treasury

Internal Revenue Service

Column (b)—Beneficiary’s name and address. Group the beneficiaries to whom you are allocating estimated tax payments into two categories. First, list all the individual beneficiaries. Then, list all the other beneficiaries.

Column (c)—Beneficiary’s identifying number. For each beneficiary, enter the appropriate taxpayer identification number (TIN). This is generally the social security number (SSN) for individuals or employer identification number (EIN) for all other entities. Failure to enter a valid SSN or EIN may cause a delay in processing and could result in penalties being imposed on the beneficiary. For those beneficiaries who file a joint return, you can assist the IRS in crediting the proper account by also providing the SSN, if known, of the beneficiary’s spouse. However, this is an optional entry.

Column (d)—Amount of estimated tax payment allocated to beneficiary. For each beneficiary, also report this amount in box 13 of Schedule K-1 (Form 1041), using code A.

Column (e)—Proration percentage. For each listed beneficiary, divide the amount shown in column (d) by the amount shown on line 1 and enter the result as a percentage.

Line 3

If you are allocating a payment of estimated taxes to more than 10 beneficiaries, list the additional beneficiaries on an attached sheet that follows the format of line 2. Enter on line 3 the total from the attached sheet(s).

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure the correct amount of allocated tax payments.

You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. See the Instructions for Form 1041 for estimated times.

If you have comments concerning the accuracy of the time estimates or suggestions for making Form 1041-T simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/ FormComments . Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this address. Instead, see Where To File on this page.

Ogden, UT 84201

Include the suite, room, or other unit number after the street address. If the post office doesn’t deliver mail to the street address and the fiduciary has a P.O. box, show the box number instead of the street address.

Exceptions & meaning →