2025›Instructions for Schedule I (Form 1041)
What's New
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
AMT tax brackets. The threshold for the 28% AMT tax bracket increased to amounts over $239,100.
AMT exemption amount and phaseout. The AMT exemption amount increased to $30,700. The exemption amount begins to be phased out at amounts over $102,500 and is completely phased out at $225,300.
Capital gains and qualified dividends. For tax year 2025, the 20% maximum capital gains rate applies to estates and trusts with income above $15,900. The 0% and 15% rates continue to apply to certain threshold amounts. The 0% rate applies to amounts up to $3,250.The 15% rate applies to amounts over $3,250 and up to $15,900.
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