OMB control number
Estimated Income Tax for Estates and Trusts
OMB 1545-0971 ยท TREAS/IRS.
OMB 1545-0971
Internal Revenue Code section 6654(1) imposes a penalty on trusts, and in certain circumstances, a decedent's estate, for underpayment of estimated tax. Form 1041-ES is used by the fiduciary to make the estimated tax payments. For first-time filers, the form is available in an Over The Counter (OTC) version at IRS offices. For previous filers, the form is sent to them by the IRS with preprinted vouchers in the Optical Character Resolution (OCR) version.
The latest form for Estimated Income Tax for Estates and Trusts expires 2027-03-31 and is listed under ICR 202308-1545-014.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 1041-ES and Paymen Estimated Income Tax for Estate and Trusts (1041-ES) (OCR) | Form and Instruction |
| Form 1041-ES Estimated Income Tax for Estates and Trusts (1041-ES) | Form and Instruction |
| Supporting Statement-1545-0971-clean.docx | Supporting Statement A |
 Estimated Income Tax for Estate and Trusts (1041-ES) (OCR) |
Form and Instruction |
| Estimated Income Tax for Estates and Trusts (1041-ES) |
Form and Instruction |
All Historical Document Collections
OMB Details
Estimated Income Tax for Estates and Trusts (1041-ES)
Federal Enterprise Architecture: General Government - Taxation Management
| Form | Name | Electronic access | Type |
|---|---|---|---|
| Form 1041-ES | Estimated Income Tax for Estates and Trusts | Fillable Fileable | Form and instruction |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.