Where To File — 2025 Inst 1041 (PDF)

For all estates and trusts, including charitable and split-interest trusts (other than CRTs).

IF you are located in...	THEN use this address if you...
IF you are located in...	Are not enclosing a check or money order:	Are enclosing a check or money order:
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	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0048	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0148
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	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0048	Department of the Treasury Internal Revenue Service Ogden, UT 84201-0148
A foreign country or U.S. territory	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409	Internal Revenue Service P.O. Box 409101 Ogden, UT 84409

The estate or trust has a tax year of less than 12 months that begins and ends in 2026, and
The 2026 Form 1041 isn’t available by the time the estate or trust is required to file its tax return. However, the estate or trust must show its 2026 tax year on the 2025 Form 1041 and incorporate any tax law changes that are effective for tax years beginning after 2025.