A trust or, for its final tax year, a decedent’s estate may elect under section 643(g) to have any part of its estimated tax payments (but not income tax withheld) treated as made by a beneficiary or beneficiaries. The fiduciary files this form to make the election.
None at this time.
Other Items You May Find Useful
Publication 559, Survivors, Executors, and Administrators
Comment on Form 1041-T
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