2026 Form 1041-ES - Estimated Tax for Estates and Trusts

Sep 19, 2026

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2026 Form 1041-ES provides instructions to figure and pay estimated tax for an estate or trust. It explains purpose, who must make estimated tax payments, and eligibility thresholds for applying required payment calculations, including special rules when a 2025 return is missing or incomplete. The document also covers how to use the 2026 Estimated Tax Worksheet and Tax Rate Schedule, including the annualized income installment method, plus key worksheet line guidance such as exemptions and credits.

LanguageEnglish

CategoryForms

FormatPDF

Pages7

Reading Time3 min

AccessFree to download

Future Developments

What's New

Purpose of Form

Who Must Make EstimatedTax Payments

How To Figure EstimatedTax

Instructions for 2026Estimated Tax Worksheet

Line 4.Exemption

Line 7.Tax

Line 10.Credits

Line 12.Other Taxes

# 2026Form 1041-ES Section references are to the InternalRevenue Code unless otherwise noted. # Future Developments For the latest information aboutdevelopments related to Form 1041-ESand its instructions,such as legislationenacted after they were published,go towww.irs.gov/Form1041ES. ## What's New Capital gains and qualified dividends.The maximum tax rate for long-termcapital gains and qualified dividends is20%.For tax year 2026,the 20%rateapplies to amounts above $16,250.The0%and 15%rates continue to apply toamounts below certain thresholdamounts.The 0%rate applies toamounts up to $3,300.The 15%rateapplies to amounts between the twothresholds. ## Purpose of Form Use this package to figure and payestimated tax for an estate or trust.Estimated tax is the amount of tax anestate or trust expects to owe for theyear after subtracting the amount of anytax withheld and the amount of anycredits. This package is primarily for first-timefilers.After the IRS receives the firstpayment voucher,the estate or trust willreceive a 1041-ES package with thename,address,and employeridentification number(EIN)preprinted onthe vouchers for the next tax year.Usethe preprinted vouchers unless theElectronic Federal Tax Payment System(EFTPS)is used.If you,as fiduciary,didn't receive any 2026 preprintedvouchers,use the vouchers in thispackage.However,don't use thevouchers to notify the IRS of a change ofaddress.If the fiduciary has moved,complete Form 8822-B,Change ofAddress or Responsible Party-Business. ## Who Must Make EstimatedTax Payments Generally,a fiduciary of an estate or trustmust pay estimated tax if the estate ortrust is expected to owe,aftersubtracting its withholding and credits,at least $1,000 in tax for 2026 and canexpect its withholding and credits to beless than the smaller of: 1.90%of the tax shown on the 2026tax return (6623%of the tax if the estateor trust qualifies as a farmer or fisherman(fisher));or 2.The tax shown on the 2025 taxreturn(110%of that amount if theestate's or trust's adjusted gross income(AGI)on that return is more than$150,000,and less than 2/₃of grossncome for 2025 and 2026 is fromfarming or fishing). However,if a return wasn't filed for2025 or that return didn't cover a full 12months,item (2)above doesn't apply. For this purpose,include householdemployment taxes when figuring the taxshown on the tax return,but only if: ● The estate or trust will have federalincome tax withheld from any income,or ·The estate or trust would be requiredto make estimated tax payments (toavoid a penalty)even if it didn't includehousehold employment taxes whenfiguring its estimated tax. Exceptions.Estimated tax paymentsaren't required from: 1.An estate of a domestic decedent ora domestic trust that had a full 12-month2025 tax year and had no tax liability forthat year; 2.A decedent's estate for any tax yearending before the date that is 2 yearsafter the decedent's death;or 3.A trust that was treated as ownedby the decedent if the trust will receivethe residue of the decedent's estateunder the will (or,if no will is admitted toprobate,is the trust primarily responsiblefor paying debts,taxes,and expenses ofadministration)for any tax year endingbefore the date that is 2 years after thedecedent's death. Cat.No.63550R ## How To Figure EstimatedTax Use the 2026 Estimated Tax Worksheetand 2026 Tax Rate Schedule,later,andthe estate's or trust's 2025 tax returnand instructions as a guide for figuringthe 2026 estimated tax. If the estate or trust receives itsincome unevenly throughout the year,itmay be able to lower or eliminate theamount of its required estimated taxpayment for one or more periods byusing the annualized income installmentmethod.See Pub.505,Tax Withholdingand Estimated Tax,for details. Instructions for 2026Estimated Tax Worksheet Line 4.Exemption Decedents'estates.A decedent'sestate is allowed a $600 exemption. Trusts required to distribute allincome currently.A trust whosegover

FAQs

What is the purpose of 2026 Form 1041-ES?

Use the package to figure and pay estimated tax for an estate or trust for the year after subtracting withholding and credits.

Who generally must make estimated tax payments in 2026?

A fiduciary must generally pay estimated tax if the estate or trust is expected to owe at least $1,000 for 2026 and its withholding and credits are below specified percentage or comparison thresholds.

How can an estate or trust reduce or eliminate required estimated tax payments for 2026?

If income is received unevenly, the estate or trust may use the annualized income installment method to lower or eliminate required payments for one or more periods.

Sep 19, 2026

Upload by Aditya