For informational purposes only; not legal or tax advice. Confirm deadlines with the IRS and a qualified professional.
How this is calculated
- 1
Choose your tax year type
Most trusts use a calendar year (January 1 to December 31). A fiscal year ends on the last day of a different month.
- 2
Enter the tax year
The year the trust is filing for, such as 2026.
- 3
Find your deadlines
A trust files Form 1041 by the 15th day of the 4th month after the tax year ends. The extension is 6 months later. Estimated tax payments follow a quarterly schedule.
Frequently asked questions
When is the Form 1041 deadline?
A calendar-year trust files Form 1041 by April 15 of the following year. The deadline is the 15th day of the 4th month after the end of the trust's tax year. If that date falls on a weekend, the deadline moves to the next business day.
Can I get an extension?
Yes. A trustee can request an extension of 6 months to file Form 1041, moving a calendar-year filing deadline from April 15 to October 15. The extension is for filing the return, not for paying any tax owed.
When are estimated tax payments due?
For calendar-year trusts, estimated payments are generally due April 15, June 15, September 15, and January 15 of the following year. Dates shift to the next business day when they fall on a weekend.
Should I document tax filing in trust minutes?
Yes. Recording that the trust's tax returns were prepared and filed on time is part of demonstrating proper administration. It protects you if a beneficiary questions whether obligations were met.
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