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General instructions explain the purpose of Schedule I, how to use it to compute alternative minimum taxable income, income distribution deduction, and AMT, and clarify who must complete parts of the schedule and related ESBT filing requirements.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-schedule-i-form-1041-alternative-minimum-taxestates-and-trusts-whats-new-and-general-instructions/303767/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-schedule-i-form-1041-alternative-minimum-taxestates-and-trusts-whats-new-and-general-instructions/303767.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Schedule I (Form 1041) used for?","Question",{"text":108,"@type":109},"Schedule I is used to figure an estate’s or trust’s alternative minimum taxable income, the income distribution deduction on a minimum tax basis, and the estate’s or trust’s alternative minimum tax (AMT).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When must an estate or trust complete Schedule I (Form 1041)?",{"text":113,"@type":109},"Generally, complete Parts I and II when the estate or trust is required to complete Form 1041, Schedule B. Also complete Schedule I if the estate or trust’s share of alternative minimum taxable income exceeds $30,700 or if it claims a general business credit with applicable Form 3800 amounts greater than zero.",{"name":115,"@type":106,"acceptedAnswer":116},"What changes are highlighted in the “What’s New” section for tax year 2025?",{"text":117,"@type":109},"Updates include the threshold for the 28% AMT bracket, the AMT exemption amount and its phaseout range, and the application of the 20% maximum capital gains rate for estates and trusts with income above $15,900, with 0% and 15% rates applying to specified thresholds.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303767,1790230763,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":15,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here.  \nDRAFT  \n2025TREASURY/IRS AND OMB USE ONLY DRAFT Instructions for Schedule I (Form 1041)  \nAlternative Minimum Tax—Estates and Trusts  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFuture Developments  \nFor the latest information about developments related to Schedule I and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form1041)[ ](go to IRS.gov/Form1041)[IRS.gov/Form1041](go to IRS.gov/Form1041) .  \nWhat's New  \nAMT tax brackets. The threshold for the 28% AMT tax bracket increased to amounts over $239,100 .  \nAMT exemption amount and phaseout. The AMT exemption amount increased to $30,700 . The exemption amount begins to be phased out at amounts over $102,500 and is completely phased out at $225,300 .  \nCapital gains and qualified dividends. For tax year 2025, the 20% maximum capital gains rate applies to estates and trusts with income above $15,900 . The 0% and 15% rates continue to apply to certain threshold amounts. The 0% rate applies to amounts up to $3,250 .The 15% rate applies to amounts over $3,250 and up to $15,900 .  \nGeneral Instructions Purpose of Schedule  \nUse Schedule I (Form 1041) to figure:  \n• The estate's or trust's alternative minimum taxable income,  \n• The income distribution deduction on a minimum tax basis, and  \n• The estate's or trust's alternative minimum tax (AMT) . Electing Small Business Trusts (ESBTs). An ESBT must figure the AM","cbCaicg5Jnwn8rhK","https://ap.wps.com/l/cbCaicg5Jnwn8rhK","pdf",382390,"English","# Future Developments\n# What's New\n## AMT tax brackets\n## AMT exemption amount and phaseout\n## Capital gains and qualified dividends\n# General Instructions\n## Purpose of Schedule\n## Electing Small Business Trusts (ESBTs)\n## Who Must Complete Schedule I (Form 1041)\n## Recordkeeping","[{\"question\":\"What is Schedule I (Form 1041) used for?\",\"answer\":\"Schedule I is used to figure an estate’s or trust’s alternative minimum taxable income, the income distribution deduction on a minimum tax basis, and the estate’s or trust’s alternative minimum tax (AMT).\"},{\"question\":\"When must an estate or trust complete Schedule I (Form 1041)?\",\"answer\":\"Generally, complete Parts I and II when the estate or trust is required to complete Form 1041, Schedule B. Also complete Schedule I if the estate or trust’s share of alternative minimum taxable income exceeds $30,700 or if it claims a general business credit with applicable Form 3800 amounts greater than zero.\"},{\"question\":\"What changes are highlighted in the “What’s New” section for tax year 2025?\",\"answer\":\"Updates include the threshold for the 28% AMT bracket, the AMT exemption amount and its phaseout range, and the application of the 20% maximum capital gains rate for estates and trusts with income above $15,900, with 0% and 15% rates applying to specified thresholds.\"}]","Instructions for Schedule I (Form 1041) - Alternative Minimum Tax—Estates and Trusts - What's New and General Instructions | PDF",1789806849]