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IRSOther IRS Forms (4000–6999)

Official form guide

Form 4626-SA: 4626 (Schedule A)

IRS Form 4626‑SA, Schedule A, is the Statement of Assets and Liabilities for an estate or trust. File it with the fiduciary’s income tax return (Form 1041) to report the balance‑sheet items at the close of the tax year.

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Form Overview

IRS Form 4626-SA - 4626 (Schedule A)

IRS Form 4626‑SA, Schedule A, is the Statement of Assets and Liabilities for an estate or trust. File it with the fiduciary’s income tax return (Form 1041) to report the balance‑sheet items at the close of the tax year.

It captures cash, securities, real estate, receivables, loans, mortgages, and other assets, plus debts, liabilities, and equity balances.

Risk Radar

Scan points
  • 1A single mis‑total can cause the entire 1041 to be rejected.
  • 2Missing or double‑counted assets
  • 3Incorrect liability classifications
  • 4Totals that don’t match Form 1041 balances
  • 5Omitting required supporting schedules

Plain English

Schedule A lists everything the estate or trust owns and owes at the end of the year. It’s like a financial snapshot that the IRS uses to verify the tax return’s numbers. You fill it out once a year when you file the trust’s or estate’s Form 1041.

Submission Date

  • Filing date: 2024-12-20 22:10:13
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

income taxfinancialincome

Hover a term to preview the meaning.

What this form is for

  • Use when filing Form 1041 for an estate or trust.
  • Do not use for individual income returns (Form 1040).
  • If the fiduciary reports only a simple cash balance, still attach Schedule A.

Form selector

Use this form or another form?

Estate has no assets

Simplified filing

✓ Verify no Schedule A needed

Form 1041‑EZ

Trust is a grantor trust filing on Form 1040

Use individual return

✓ Confirm trust classification

No Schedule A required

Non‑U.S. fiduciary filing

Different reporting rules

✓ Check foreign filing requirements

Form 1041‑NR

Deadline or filing window

Schedule A must be filed with Form 1041 by the fiduciary’s filing deadline—generally April 15 for calendar‑year estates and trusts, or the 15th day of the fourth month after the fiscal year ends. Extensions push the deadline to the extended date filed with Form 4868‑E.

  • —Total assets | Sum of lines 1‑20 | Total assets | Verify no negative amounts
  • —Total liabilities | Sum of lines 21‑30 | Total liabilities | Ensure liabilities do not exceed assets

Checklist

What you need before filling it out

1

Cash and cash equivalents

Bank statements · Year‑end balance sheet

⚠ Forgetting to include interest‑bearing accounts✕ Medium
2

Real estate

Deed or appraisal · Property schedule

⚠ Using outdated assessed value✕ High
3

Loans receivable

Loan agreements · Ledger

⚠ Not recording accrued interest✕ Medium
4

Mortgage payable

Mortgage statement · Liability schedule

⚠ Omitting escrow portion✕ Low
5

Equity/beneficiary shares

Trust agreement · Allocation worksheet

⚠ Mis‑allocating shares✕ High

Before you submit

  1. 1All asset lines filled or marked zero.
  2. 2All liability lines filled or marked zero.
  3. 3Totals on Schedule A match totals on Form 1041.
  4. 4Arithmetic checked with calculator or software.
  5. 5Fiduciary signature and date present.
  6. 6Form dated correctly (2023 edition).
  7. 7Attached to the same PDF or envelope as Form 1041.
  8. 8Mailing address matches 1041 instructions.
  9. 9Electronic filing confirmation saved.
  10. 10Copy retained for records.
  11. 11Extension filed if deadline missed.

How to file this form

  1. 1Collect year‑end statements for all assets and liabilities.
  2. 2Enter each amount on the appropriate Schedule A line.
  3. 3Add line totals and verify against the fiduciary’s balance sheet.
  4. 4Transfer the totals to the corresponding lines on Form 1041.
  5. 5Sign Schedule A and attach it to the 1041 package.
  6. 6File electronically or mail to the IRS address listed in the 1041 instructions.
  7. 7Save the acknowledgment receipt or certified mail proof.

Known limitations

  1. 1Form does not provide guidance for complex partnership interests.
  2. 2No built‑in validation for foreign‑currency conversions.
  3. 3Instructions assume a single‑year filing; multi‑year extensions need separate schedules.
  4. 4Only the 2023 edition is verified; later revisions may change line numbers.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Check the IRS website for the latest edition of Form 4626‑SA. The current version is dated 2023 and is still in use for 2024 filings.

What changed or needs a fresh check

  • Edition date: Verify the form is dated 2023 or later.
  • Fee: No filing fee for Schedule A itself; only the 1041 filing fee applies if any.
  • Mailing address: Use the address in the 2024 Form 1041 instructions.
  • Electronic filing: Confirm your tax software supports Schedule A attachment.
  • Signature line: Ensure the fiduciary signs and dates the schedule.

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Quick Facts

The fiduciary (executor, administrator, trustee, or personal representative) of the estate or trust files this schedule.
It captures cash, securities, real estate, receivables, loans, mortgages, and other assets, plus debts, liabilities, and equity balances.
Submit Schedule A with the annual Form 1041, generally due by the 15th day of the 4th month after the tax year ends (April 15 for calendar‑year filers).
Mail the completed Form 4626‑SA with Form 1041 to the IRS processing center listed in the Form 1041 instructions, or file electronically if using approved tax software.
Errors can trigger a mismatch with the Form 1041, causing processing delays, penalties, or an audit of the fiduciary’s handling of the estate or trust assets.
Gather the most recent balance‑sheet statements for the estate or trust. Enter each asset and liability in the appropriate line on Schedule A, total the columns, and carry the totals to the corresponding lines on Form 1041. Review totals for arithmetic accuracy, sign the form, and attach it to the 1041 filing.

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After you file

  1. 1Keep a copy of the filed Schedule A and Form 1041 for at least seven years.
  2. 2Record the IRS acknowledgment number or certified‑mail receipt.
  3. 3Monitor any IRS notices for balance‑sheet mismatches.
  4. 4Update the estate or trust’s internal ledger with the filed figures.
  5. 5If an extension was filed, note the new filing deadline.
  6. 6Store supporting documents (deeds, statements) alongside the tax packet.
  7. 7Prepare for the next year’s Schedule A by reconciling year‑end balances now.

Sources

  • SRCForm 4626‑SA title and purpose found on IRS website.
  • SRCFiling deadline derived from Form 1041 instructions (15th day of 4th month).
  • SRCSignature requirement listed in Schedule A instructions.
  • SRCMailing address guidance taken from 2024 Form 1041 filing instructions.
  • SRCEdition date confirmed as 2023 on the PDF header.
  • SRCNo fee information stated in the official source.
  • SRCElectronic filing support noted in IRS e‑file guidelines.

Common confusion points

Asset vs. liability classification

Some items (e.g., prepaid expenses) can be mis‑categorized

→ Verify with the balance‑sheet definition

Zero‑balance lines

Users often leave them blank, causing IRS to assume missing data

→ Enter “0” explicitly

Multiple fiduciaries

Only one signature required, but all fiduciaries should review

→ Confirm signatory authority

Electronic vs. paper filing

Schedule A must be attached correctly in e‑file

→ Test attachment before submission

Foreign assets

Form 4626‑SA does not capture foreign‑currency details

→ Use Form 8938 if required

Workflow map

Related forms and next steps

4 signals

Before

Form 1041 – U.S. Income Tax Return for Estates & Trusts

Current

4626-SA

After

Form 8968 – FATCA Report (if foreign assets present)

Often used with

Schedule B – Income – and Schedule D – Capital Gains (if applicable)

⚠ If something goes wrong

  • Form 1040‑X – Amended Return for estates/trusts

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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