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CAUTION

Don’t include on Form 1041 estimated tax paid by an individual before death. Instead, include those payments on the decedent’s final income tax return.

Line 11—Estimated Tax Payments Allocated to Beneficiaries (From Form 1041-T) The trustee (or executor, for the final year of the estate) may elect under section 643(g) to have any portion of its estimated tax treated as a payment of estimated tax made by a beneficiary or beneficiaries. The election is made on Form 1041-T, which must be filed by the 65th day after the close of the trust’s tax year. Form 1041-T shows the amounts to be allocated to each beneficiary. This amount is reported in box 13, code A, of the beneficiary’s Schedule K-1 (Form 1041). Attach Form 1041-T to your return only if you haven’t yet filed it; however, attaching Form 1041-T to Form 1041 doesn’t extend the due date for filing Form 1041-T. If you have already filed Form 1041-T, don’t attach a copy to your return.

Caution: Failure to file Form 1041-T by the due date (March 6, 2026, for calendar-year estates and trusts) will result in an invalid election. An invalid election will require the filing of an amended Schedule K-1 for each beneficiary who was allocated a payment of estimated tax.

Instructions for Form 1041 (2025) 37

Line 17—Credit for Federal Tax Paid on Fuels Enter any credit for federal excise taxes paid on fuels that are ultimately used for nontaxable purposes (for example, an off-highway business use). Attach Form 4136, Credit for Federal Tax Paid on Fuels. See Pub. 510, Excise Taxes, for more information.

Line 18a—Elective Payment Election Amount From Form 3800 Enter any elective payment election amount from column (j) of Form 3800, Part III, line 6.

Line 18b—Other Credits or Payments Enter any other applicable credit or payment not entered elsewhere in Schedule G, Part II.

Line 18c—Section 1062 Applicable Net Tax Liability If the estate or trust is electing to defer the payment of net income tax attributable to the gain from the sale or exchange of qualified farmland property, complete and attach Form 1062 and Schedule(s) A (Form 1062). Enter the amount from Form 1062, Part III, line 14. See the Instructions for Form 1062 for more information. Also, see section 1062.