Program History - 1041 e-file
Form 1041, U.S. Income Tax Return for Estates and Trusts, 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 can be filed electronically through the 1041 e-file Program rather than on paper. Since Tax Year 1986, IRS has offered voluntary programs for various forms of Electronic/Magnetic Media Filing of Form 1041.
For Tax Years 1986 through 1988, the Andover Submission Processing Center processed Forms 1041 on magnetic tape.
For Tax Years 1989 through 2002, the IRS Philadelphia Submission Processing Center processed Forms 1041 on magnetic tape and on diskette. In 1995, the program was enhanced to accept modem transmissions.
Beginning January, 2003 (Tax Year 2002), electronically filed returns were transmitted through a true electronic environment, the Electronic Management System (EMS), at the IRS Tennessee Computing Center in Memphis,Tennessee. The IRS no longer accepted Form 1041 returns submitted on magnetic tape or diskette, or Bulletin Board transmissions. The Tennessee Computing Center's name has changed to the Enterprise Computing Center.
Electronically filed Form 1041 returns are currently processed at the Ogden Submission Processing Campus.