e-file for Estates and Trusts
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 was added to the Modernized e-File (MeF) platform on January 2014. MeF can accept the current and prior two tax years.
- In Processing Year 2018, MeF will accept Form 1041 Tax Year 2017 returns only.
- In Processing Year 2019, MeF will accept Form 1041 Tax Years 2018 and 2017 returns.
- In Processing Year 2020, MeF will accept Form 1041 Tax Years 2019, 2018 and 2017.
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)
Additional information for the 1041 MeF program:
- Schemas and Business Rules
- List of dependencies that can be attached to the 1041 in the MeF program.
- 1041 MeF Federal/State Memorandum of Understanding (MOU).
- 1041 MeF State Participation.
- e-File Provider Page