2025›Instructions for Schedule I (Form 1041)
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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
CAUTION
Don’t decrease the estate's or trust's section 1202 exclusion by the amount, if any, included on line 8 of Schedule I (Form 1041) .
If the estate or trust is a beneficiary of another estate or trust. If the estate or trust received a Schedule K-1 (Form
| 1041) from another estate or tru box 12 with code B, C, D, E, or table below. | ust that shows an amount in F, follow the instructions in the |
|---|---|
| IF the code in box 12 is... | THEN include that amount in the total on... |
| B | line 2 of an AMT Qualified Dividends Tax Worksheet in the Instructions for Form 1041; line 23 of an AMT Schedule D (Form 1041); or line 2 of an AMT Schedule D Tax Worksheet in the Instructions for Schedule D (Form 1041), whichever applies. |
| C | line 5, column (h), of an AMT Schedule D (Form 1041). |
| D | line 12, column (h), of an AMT Schedule D (Form 1041). |
| E | line 11 of an AMT Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1041). |
| F | line 4 of an AMT 28% Rate Gain Worksheet in the Instructions for Schedule D (Form 1041). |
2025 Instructions for Schedule I (Form 1041) 11
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