The essential dates trustees need to keep a trust in good standing with the IRS: Form 1041 filings, automatic extensions, quarterly estimated payments, and Schedule K-1 distributions. Verified from IRS.gov.
For calendar-year trusts, Form 1041 is due April 15. Miss it, and penalties start accruing. The interactive calendar below shows every key date for 2026–2028. That includes estimated payments and K-1 deadlines too.
Key Dates (2026)
Verified from IRS.gov. Dates adjust to the next business day when they fall on a weekend.
Fourth quarterly estimated tax payment for calendar-year trusts (due January 15 of the following year).
January 15, 2026
No federal deadlines this month.
No federal deadlines this month.
Calendar-year trusts file Form 1041 by the 15th day of the 4th month after the tax year ends (April 15).
April 15, 2026
Related: trust tax documentation requirementsFirst quarterly estimated tax payment for calendar-year trusts (Form 1041-ES).
April 15, 2026
Trust must furnish Schedule K-1 (Form 1041) to each beneficiary in time for them to file their individual return. Best practice: by the trust filing deadline.
April 15, 2026
Related: trust distribution minutesNo federal deadlines this month.
Second quarterly estimated tax payment for calendar-year trusts.
June 15, 2026
No federal deadlines this month.
No federal deadlines this month.
Third quarterly estimated tax payment for calendar-year trusts.
September 15, 2026
Automatic extension of 5½ months to file Form 1041 (not to pay tax owed). For calendar-year trusts: September 30.
September 30, 2026
Related: trust tax documentation requirementsNo federal deadlines this month.
No federal deadlines this month.
No federal deadlines this month.
Form 541 (California Fiduciary Income Tax Return)
Generally mirrors federal: 15th day of the 4th month after the close of the taxable year (April 15 for calendar year). Automatic extension of 6 months available.
Form IT-205 (New York Fiduciary Income Tax Return)
Calendar-year due date is April 15. Automatic 6-month extension available.
No state individual income tax; no state fiduciary income tax
N/A — Texas does not impose a state income tax on trusts.
No state individual income tax; no state fiduciary income tax
N/A — Florida does not impose a state income tax on trusts.
Form IL-1041 (Illinois Fiduciary Income Tax Return)
Due by the 15th day of the 4th month following the close of the tax year (April 15 for calendar year). Automatic 6-month extension.
Form PA-41 (Pennsylvania Fiduciary Income Tax Return)
Due by April 15 for calendar-year trusts. Automatic extension to October 15.
State rules verified 2026-10-19. Always confirm current-year forms with your state revenue agency.
Form 1041 is the U.S. Income Tax Return for Estates and Trusts. A trust must file if it has gross income of $600 or more, a nonresident alien beneficiary, or owes tax. The filing deadline is the 15th day of the 4th month after the tax year ends (April 15 for calendar-year trusts). Filing on time avoids the 5% per month late-filing penalty, even if you cannot pay the full tax owed.
Read our full guide on trust tax documentation requirements →
An automatic extension of 5½ months is available for estates and trusts by filing Form 7004 by the original due date. For calendar-year trusts, this moves the deadline from April 15 to September 30. The extension is for filing only — tax owed is still due April 15, and interest accrues from that date.
Trusts that expect to owe $1,000 or more in tax must make quarterly estimated payments on Form 1041-ES. The dates are April 15, June 15, September 15, and January 15 of the following year. Underpayment can trigger penalties even if the trust pays in full when the return is filed.
Each beneficiary who receives a distribution (or is allocated distributable net income) should receive a Schedule K-1. While there is no separate IRS statutory deadline for trust K-1s, best practice is to furnish them by the trust filing deadline so beneficiaries can complete their individual returns. Documenting K-1 distribution in your trust minutes is strong evidence of proper administration.
For calendar-year trusts, Form 1041 is due April 15 of the following year (the 15th day of the 4th month after the tax year ends). An automatic 5½-month extension moves the filing deadline to September 30.
Estates and trusts receive an automatic extension of 5½ months to file Form 1041, not to pay tax owed. File Form 7004 by the original due date. Interest and failure-to-pay penalties still apply from the original due date.
For calendar-year trusts, quarterly estimated tax payments (Form 1041-ES) are 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 or federal holiday.
There is no separate IRS statutory deadline for trust Schedule K-1s. Best practice is to furnish them by the trust filing deadline (April 15) so beneficiaries can file their individual returns on time.
Yes. Recording tax filing resolutions, extension requests, and estimated payment authorizations in trust minutes demonstrates proper administration and protects trustees if beneficiaries later question whether obligations were met.
When you meet filing deadlines, record the resolution in your minutes. It protects you if a beneficiary ever questions whether tax obligations were handled properly.
Sources: IRS Instructions for Form 1041 (2025), IRS.gov Form 1041, IRS Schedule K-1 Instructions. Data verified 2026-10-19.
2027 and 2028 dates are projected using recurring rules (April 15, September 30, etc.) and will be updated when the IRS publishes final forms and instructions. Always confirm current-year deadlines at IRS.gov.
This content is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your trust.