Form 1041-Es - Estimated Income Tax For Estates And Trusts - 2017 Page 3
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7Electronic Deposits
Paperwork Reduction Act Notice. We
payment for a previous period is less
than 1/4 of the amended estimated tax,
ask for the information on the payment
A financial institution that has been
the estate or trust may owe a penalty
vouchers to carry out the Internal
designated as an authorized federal tax
when its return is filed.
Revenue laws of the United States. You
depositary, and acts as a fiduciary for at
are required to give us the information.
When a Penalty Is Applied
least 200 taxable trusts that are required
We need it to ensure that you are
to pay estimated tax, is required to
complying with these laws and to allow
In some cases, the estate or trust may
deposit the estimated tax payments
us to figure and collect the right amount
owe a penalty when it files its return. The
electronically using the EFTPS.
of tax.
penalty is imposed on each
A fiduciary that isn't required to make
underpayment for the number of days it
You are not required to provide the
electronic deposits of estimated tax on
remains unpaid. A penalty may be
information requested on a form that is
behalf of a trust or an estate may
applied if the estate or trust didn't pay
subject to the Paperwork Reduction Act
voluntarily participate in EFTPS. To
enough estimated tax or it didn't make
unless the form displays a valid OMB
enroll in or get more information about
the payments on time or in the required
control number. Books or records
EFTPS, visit the EFTPS website at
amount. A penalty may apply even if the
relating to a form or its instructions must
or call 1-800-555-4477.
estate or trust has an overpayment on its
be retained as long as their contents
Also, see Pub. 966, Electronic Federal
tax return.
may become material in the
Tax Payment System: A Guide To
administration of any Internal Revenue
The penalty may be waived under
Getting Started.
law. Generally, tax returns and return
certain conditions. See Pub. 505 for
Depositing on time. For a deposit using
information are confidential, as required
details.
EFTPS to be on time, the deposit must
by section 6103.
Certain Payments of
be submitted by 8 p.m. Eastern time the
The time needed to complete the
day before the due date of the deposit.
Estimated Tax Treated as
worksheets and prepare and file the
payment vouchers will vary depending
Where To File
Paid by Beneficiary
on individual circumstances. The
The fiduciary (or executor, for the final
Mail the payment voucher to:
estimated average time is:
year of the estate) may elect to have any
Internal Revenue Service
Recordkeeping .
.
.
.
.
. 19 min.
portion of its estimated tax payments
P.O. Box 804526
Learning about the
treated as made by a beneficiary (and
Cincinnati, OH 45280-4526
law or the form .
.
.
.
.
. 15 min.
not as payments made by the estate or
Do not send the payment voucher to
trust).
Preparing the form
.
. 1 hr., 43 min.
the Internal Revenue Service Center
Such an amount is treated as a
Copying, assembling,
where you file Form 1041.
payment of the estimated tax made by
and sending the form
Only the U.S. Postal Service can
the beneficiary on the January 15th
to the IRS .
.
.
.
.
.
.
.
. 1 hr.
deliver to the above address.
following the end of the tax year.
If you have comments concerning the
Amending Estimated Tax
Time for making election. The fiduciary
accuracy of these time estimates or
must make the election on the 2017
suggestions for making this package
Payments
Form 1041-T, Allocation of Estimated
simpler, we would be happy to hear from
To change or amend the estate’s or
Tax Payments to Beneficiaries. The
you. You can send us comments from
trust’s estimated payments, refigure the
election must be filed on or before the
irs.gov/formspubs. Click on “More
total estimated payments due (line 16 of
65th day after the close of the estate’s or
Information” and then on “Give us
the 2017 Estimated Tax Worksheet).
trust’s tax year. For details, see section
feedback.” Or you can write to:
Then use Worksheet 2-9 in Pub. 505 to
643(g).
Internal Revenue Service
figure the payment due for each
Tax Forms and Publications
remaining period. If an estimated tax
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send the payment vouchers to
this address. Instead, see Where To File,
earlier.
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