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Form 1041-ES: Estimated Income Tax for Estates and Trusts
IRS Form 1041-ES is used for Estimated Income Tax for Estates and Trusts, filed by estates or trusts that are making estimated tax payments. For calendar year estates, the first payment voucher is due April 15, 2026.
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IRS Form 1041-ES - Estimated Income Tax for Estates and Trusts
IRS Form 1041-ES is used for Estimated Income Tax for Estates and Trusts, filed by estates or trusts that are making estimated tax payments. For calendar year estates, the first payment voucher is due April 15, 2026.
Risk Radar
Scan points- 1Do not send cash; always return the payment voucher with a check or money order.
- 2Filing the voucher without a check or money order attached to it.
- 3Not writing the estate’s or trust’s EIN and '2026 Form 1041-ES' on the payment instrument.
- 4Sending cash instead of a check or money order with the voucher.
- 5Using the wrong payment voucher for the specific installment period.
Plain English
This form allows an estate or trust to send in advance payments toward its annual income taxes throughout the year. Instead of waiting until the end of the year to pay everything, this form lets them make scheduled installments. The vouchers are used when making these estimated tax deposits with a check or money order.
Submission Date
- Filing date: 2025-12-01 12:10:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an estate or trust needs to calculate and pay estimated tax for the year.
- Do not use Form 1041-ES when making a payment if you are filing a balance due from the prior year's Form 1041, as that amount must be accounted for separately on the voucher.
- Check Form 1041 instead when calculating estimated tax for an estate or trust.
Form selector
Use this form or another form?
Filing payment due in January
This is the earliest due date listed on the form.
✓ Confirm you are using Voucher 1.
Sending a single check for $100M+
The IRS cannot accept one check of $100,000,000 or more by check alone.
✓ Spread payments over multiple checks if sending this amount.
Payment due in September
This voucher is specifically designated for the September payment deadline.
✓ Ensure you use Voucher 3 for the Sept filing.
Deadline or filing window
For calendar year filers, payments are due on April 15, 2026 (Voucher 1), June 15, 2026 (Voucher 2), and September 15, 2026 (Voucher 3). The final payment is due January 15, 2027.
Checklist
What you need before filling it out
Maximum Capital Gains Rate
20% · Form p.1
Threshold for 20% CG/QD Rate (FY 2026)
Amounts above $16,250 · Form p.1
Payment Voucher Due Date (January)
Jan. · Form p.5 / p.7
Check Payable To
United States Treasury · Form p.2 / p.5 / p.7
Payment Limit (Check)
$100,000,000 ($100 million) · Form p.2
Record of Payments Detail (Column e)
Total amount paid and credited (add (c) and (d)) · Record of Estimated Tax Payments
Before you submit
- 1Ensure a payment voucher is being used if an estimated tax payment is being made.
- 2Verify the check or money order is payable to “United States Treasury.”
- 3Confirm that the estate’s or trust’s EIN and “2026 Form 1041-ES” are written on the check/money order.
- 4Check that cash is not being sent as the payment method, per voucher instructions.
- 5Verify that the correct due date voucher (1, 2, or 3) is used based on the filing period.
- 6If sending a large payment, confirm it does not exceed $100 million if paying by check alone.
- 7Enclose the check/money order with the payment voucher without stapling or attaching it.
How to file this form
- 1Complete the required fields on the payment voucher: enter the estate’s or trust’s name and EIN, the fiduciary’s name, title, and address.
- 2Enter only the amount being sent in the designated payment box of the voucher (do not include 2025 overpayments here).
- 3Prepare a check or money order payable to “United States Treasury,” ensuring you write the estate’s or trust’s EIN and “2026 Form 1041-ES” on it.
- 4Enclose, but do not staple or attach, this payment with the completed voucher.
- 5If filing a calendar year payment, ensure the correct due date voucher is used (e.g., Voucher 1 for April 15, 2026).
- 6Keep the Record of Estimated Tax Payments in the 2026 Tax Rate Schedule for your files.
Known limitations
- 1A qualified funeral trust is allowed no exemption when using Form 1041-ES.
- 2A trust not described as a qualified funeral trust is allowed a $100 exemption.
- 3For Electing Alaska Native Settlement Trusts, the tax on line 7 requires multiplying line 6 by 10% (0.10), unless the trust expects qualified dividends or a net capital gain for 2026.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/26. Readers can find the latest information about Form 1041-ES developments at www.irs.gov/Form1041ES, which notes changes regarding capital gains and qualified dividends.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/26.
- OMB Number — confirm it reads 1545-0971.
- Payment Method Limit — confirm checks of $100 million or more require splitting payments.
- Due Date (April) — confirm Voucher 1 is due April 15, 2026.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 1041-ES when filing.
- 2If amending estimated tax payments, refigure the total estimated tax payments due on line 16 of the 2026 Estimated Tax Worksheet.
- 3When paying via EFTPS, submit the deposit by 8 p.m. Eastern time the day before the due date.
- 4If an estimated tax payment for a previous period is less than ¼ of the amended estimated tax, the estate or trust may owe a penalty when its return is filed.
Sources
- SRCForm 1041-ES page 1 — The purpose of Form 1041-ES is to use this package to figure and pay estimated tax for an estate or trust.
- SRCForm 1041-ES page 2 — A qualified funeral trust is allowed no exemption when using Form 1041-ES.
- SRCForm 1041-ES page 3 — To deposit via EFTPS, the payment must be submitted by 8 p.m. Eastern time the day before the due date of the deposit.
- SRCForm 1041-ES page 5 — The payment voucher is filed only if the estate or trust is making a payment of estimated tax.
- SRCForm 1041-ES page 7 — Payment Voucher 2 is due on June 15, 2026 for calendar year filers.
- SRCForm 1041-ES page 7 — Payment Voucher 3 is due on September 15, 2026 for calendar year filers.
Common confusion points
Where should I mail the payment voucher?
Mail the voucher to Internal Revenue Service P.O. Box 932400 Louisville, KY 40293-2400; do not send it to the local IRS Center.
What if my trust is an Electing Alaska Native Settlement Trust and has qualified dividends or capital gains?
For that specific trust type, how do I calculate line 7?
The due dates are different for each voucher; which one applies to me?
Do I need to send cash with the payment voucher?
What if my estate/trust has a fiscal year?
You must enter the specific month and year of your fiscal year on the payment voucher.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Worksheet 2-7, Annualized Estimated Tax Worksheet, in Pub. 505 — This worksheet is used to figure the payment due for each remaining period when amending payments.
Questions about IRS Form 1041-ES
What is IRS Form 1041-ES used for?
This form allows an estate or trust to send in advance payments toward its annual income taxes throughout the year. Instead of waiting until the end of the year to pay everything, this form lets them make scheduled installments. The vouchers are used when making these estimated tax deposits with a check or money order.
Who must file IRS Form 1041-ES?
Estates and trusts must file Form 1041-ES if they are making a payment of estimated tax. This applies whether the entity is an estate or a trust.
What information does IRS Form 1041-ES require?
The form collects details on the payment voucher, including the estate’s or trust’s name, EIN, and the fiduciary’s information. The specific vouchers (1, 2, and 3) detail the amount being paid in Dollars and Cents for that period.
When is IRS Form 1041-ES due?
For calendar year filers, payments are due on April 15, June 15, September 15, and January 15, 2027. Fiscal-year filers must enter their year ending month and year.
Where do I file IRS Form 1041-ES?
Payment vouchers should be mailed to the Internal Revenue Service at P.O. Box 932400 Louisville, KY 40293-2400. The voucher must not be sent to the local IRS Center where Form 1041 is filed.
How do I complete IRS Form 1041-ES?
To complete this form, fill out the required fields on the chosen voucher (e.g., Voucher 1). Enter the amount in the 'Dollars Cents' box, ensuring you do not include any prior overpayment credit. Enclose the completed voucher with a check or money order payable to 'United States Treasury.'
What happens if IRS Form 1041-ES is filed incorrectly?
If an estimated tax payment for a previous period is less than ¼ of the amended estimated tax, the estate or trust may owe a penalty when its return is filed.
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