Form
1041
Department of the Treasury—Internal Revenue Service
U.S. Income Tax Return for Estates and Trusts
2018
OMB No. 1545-0092
For calendar year 2018 or fiscal year beginning , 2018, and ending , 20
Name of estate or trust (If a grantor type trust, see the instructions.)
Name and title of fiduciary
Number, street, and room or suite no. (If a P.O. box, see the instructions.)
City or town, state or province, country, and ZIP or foreign postal code
A Check all that apply:
Decedent’s estate
Simple trust
Complex trust
Qualified disability trust
ESBT (S portion only)
Grantor type trust
Bankruptcy estate-Ch. 7
Bankruptcy estate-Ch. 11
Pooled income fund
B Number of Schedules K-1
attached (see
instructions)
▶
C Employer identification number
D Date entity created
E Nonexempt charitable and split-
interest trusts, check applicable
box(es), see instructions.
Described in sec. 4947(a)(1). Check here
if not a private foundation . . .
▶
Described in sec. 4947(a)(2)
F
Check
applicable
boxes:
Initial return Final return Amended return
Net operating loss carryback
Change in trust's name
Change in fiduciary
Change in fiduciary's name Change in fiduciary's address
G Check here if the estate or filing trust made a section 645 election . . . . . .
▶
Trust TIN
▶
Income
1 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2a Total ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . 2a
b
Qualified dividends allocable to:
(1)
Beneficiaries
(2) Estate or trust
3 Business income or (loss). Attach Schedule C or C-EZ (Form 1040) . . . . . . . . . 3
4 Capital gain or (loss). Attach Schedule D (Form 1041) . . . . . . . . . . . . . . 4
5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) . 5
6 Farm income or (loss). Attach Schedule F (Form 1040) . . . . . . . . . . . . . . 6
7 Ordinary gain or (loss). Attach Form 4797 . . . . . . . . . . . . . . . . . . 7
8 Other income. List type and amount 8
9 Total income. Combine lines 1, 2a, and 3 through 8 . . . . . . . . . . . . .
▶
9
Deductions
10 Interest. Check if Form 4952 is attached
▶ . . . . . . . . . . . . . . .
10
11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Fiduciary fees. If only a portion is deductible under section 67(e), see instructions . . . . . 12
13 Charitable deduction (from Schedule A, line 7) . . . . . . . . . . . . . . . . 13
14
Attorney, accountant, and return preparer fees. If only a portion is deductible under section 67(e), see instructions
14
15 a
Other deductions (attach schedule). See instructions for deductions allowable under section 67(e) .
15a
b Net operating loss deduction. See instructions . . . . . . . . . . . . . . . . 15b
16 Add lines 10 through 15b . . . . . . . . . . . . . . . . . . . . . .
▶
16
17 Adjusted total income or (loss). Subtract line 16 from line 9 . . . 17
18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) 18
19 Estate tax deduction including certain generation-skipping taxes (attach computation) . . . 19
20 Exemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Add lines 18 through 20 . . . . . . . . . . . . . . . . . . . . . . .
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21
Tax and Payments
22 Taxable income. Subtract line 21 from line 17. If a loss, see instructions . . . . . . . . 22
23 Total tax (from Schedule G, line 7) . . . . . . . . . . . . . . . . . . . . 23
24 2018 net 965 tax liability paid from Form 965-A, Part II, column (k), line 2 . . . . . . . 24
25 Payments: a 2018 estimated tax payments and amount applied from 2017 return . . . . 25a
b Estimated tax payments allocated to beneficiaries (from Form 1041-T) . . . . . . . . 25b
c Subtract line 25b from line 25a . . . . . . . . . . . . . . . . . . . . . 25c
d Tax paid with Form 7004. See instructions . . . . . . . . . . . . . . . . . . 25d
e Federal income tax withheld. If any is from Form(s) 1099, check
▶ . . . . . . . .
25e
f 2018 net 965 tax liability from Form 965-A, Part I, column (f), line 2 . . . . . . . . . .
25f
Other payments: g Form 2439 ; h Form 4136
; Total
▶
25i
26 Total payments. Add lines 25c through 25f, and 25i . . . . . . . . . . . . .
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26
27 Estimated tax penalty. See instructions . . . . . . . . . . . . . . . . . . .
27
28 Tax due. If line 26 is smaller than the total of lines 23, 24, and 27, enter amount owed . . . 28
29 Overpayment. If line 26 is larger than the total of lines 23, 24, and 27, enter amount overpaid . 29
30 Amount of line 29 to be: a Credited to 2019
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; b Refunded
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30
Sign
Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
▲
Signature of fiduciary or officer representing fiduciary
Date
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EIN of fiduciary if a financial institution
May the IRS discuss this return
with the preparer shown below
(see instr.)?
Yes No
Paid
Preparer
Use Only
Print/Type preparer's name Preparer's signature Date
Check if
self-employed
PTIN
Firm's name
▶
Firm's address
▶
Firm's EIN
▶
Phone no.
For Paperwork Reduction Act Notice, see the separate instructions.
www.IRS.gov/Form1041 Cat. No. 11370H
Form
1041 (2018)