Change to the bankruptcy estate filing threshold in the 2025 Instructions for Form 1041

If you downloaded or printed the 2025 Instructions for Form 1041 before Jan. 30, 2026, please note the most recent revision contains the following changes.

The figure for the bankruptcy estate filing threshold has been increased from $15,000 to $15,750. The increased figure appears on pages 2, 7, 16, and 17.