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2025›Instructions for Schedule I (Form 1041)›General Instructions

Purpose of Schedule

Instruction 1041 (Schedule I) — Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts · 2026-10-03 edition · updated 2026-10-04 · United States

Use Schedule I (Form 1041) to figure:

  • The estate's or trust's alternative minimum taxable income,

  • The income distribution deduction on a minimum tax basis, and

  • The estate's or trust's alternative minimum tax (AMT).

Electing Small Business Trusts (ESBTs). An ESBT must figure the AMT for the S and non-S portions of the trust on separate Schedules I (Form 1041). The Schedule I for each portion includes only the income, deductions, and credits attributable to that portion.

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▸Contents — Instruction 1041 (Schedule I) — Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts
Instruction 1041 (Schedule I) — Instructions for Schedule I (Form 1041), Alternative Minimum Tax-Estates and Trusts

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