E-file for estates and trusts
Form 1041, U.S. Income Tax Return for Estates and Trusts PDF, is used by the fiduciary of a domestic decedent’s estate, trust, or bankruptcy estate to report:
- Income, deductions, gains, losses, etc. of the estate or trust;
- Income that is either accumulated or held for future distribution or distributed currently to the beneficiaries;
- Income tax liability of the estate or trust; and
- Employment tax on wages paid to household employees.
Form 1041 was added to the Modernized e-File (MeF) platform in January 2014. MeF can accept the current and prior two tax years.
- In processing year 2024, MeF will accept Form 1041 tax years 2021, 2022, and 2023.
In addition to prior tax years, MeF offers the ability to:
- File amended 1041 returns
- Attach any supporting documents as a PDF (Note: Documents can no longer be mailed to IRS if Form 1041 is filed electronically)