[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301579-105":53,"doc-detail-301579-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","schedule-k-1-2025-form-1041","Schedule K-1 - 2025 (Form 1041)","","Schedule K-1 (Form 1041) 2025 provides beneficiary reporting for an estate or trust, showing the beneficiary’s share of current year income, deductions, credits, and other items. The form includes Part I details of income types such as interest, dividends (ordinary and qualified), capital gains (short-term and long-term), and rental-related income. It also provides directly apportioned deductions, AMT items, estate tax deduction, and final year deductions when applicable. Instructions reference related IRS forms for reporting.",{"@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/schedule-k-1-2025-form-1041/301579/",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/schedule-k-1-2025-form-1041/301579.png","ImageObject",442,249,{"name":88,"@type":89},"Terk","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Schedule K-1 (Form 1041) for the 2025 tax year used to report?","Question",{"text":108,"@type":109},"It reports a beneficiary’s share of income, deductions, credits, and other items from an estate or trust for the 2025 calendar year (or a specified tax year).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which income categories can appear on the schedule for beneficiaries?",{"text":113,"@type":109},"Common categories shown include interest income, ordinary and qualified dividends, net short-term capital gain, net long-term capital gain (including 28% rate gain), unrecaptured section 1250 gain, and other portfolio or nonbusiness income, plus ordinary business and rental real estate income types.",{"name":115,"@type":106,"acceptedAnswer":116},"What are directly apportioned deductions and where do they show up?",{"text":117,"@type":109},"Directly apportioned deductions are amounts allocated to the beneficiary, such as depreciation, depletion, amortization, and other deduction codes. They appear under the directly apportioned deductions section on the schedule.","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},301579,1790005948,{"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":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"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":9},1099525198933,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Final K-1  \nAmended K-1  \nOMB No.1545-0092  \n\n| Schedule K-1  \u003Cbr>2025  \u003Cbr>(Form 1041)  \u003Cbr>Department of the Treasury  \u003Cbr>For calendar year 2025,or tax year  \u003Cbr>Internal Revenue Service  \u003Cbr>/   /  \u003Cbr>/   /  \u003Cbr>beginning  \u003Cbr>ending  \u003Cbr>Beneficiary's Share of Income,Deductions,  \u003Cbr>Credits,etc.  \u003Cbr>See back of form and instructions.   | Beneficiary's Share of Current Year Income,  \u003Cbr>Part I  \u003Cbr>Deductions,Credits,and Other Items   |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | Interest income  \u003Cbr>1   |  | 11   | Final year deductions   |\n|  | Ordinary dividends  \u003Cbr>2a   |  |  |  |\n|  |  |  |  |  |\n|  | 2b   | Qualified dividends   |  |  |\n|  |  |  |  |  |\n| Information About the Estate or Trust  \u003Cbr>Part I   | 3   | Net short-term capital gain   |  |  |\n| A Estate's or trust's employer identification number   |  |  |  |  |\n|  | Net long-tem capital gain  \u003Cbr>4a   |  |  |  |\n|  |  |  |  |  |\n| B Estate's or trust's name   | 4b   | 28%rate gain   | 12   | Alternative minimum tax adjustment   |\n|  |  |  |  |  |\n|  | Unrecaptured section 1250 gain  \u003Cbr>4c   |  |  |  |\n|  |  |  |  |  |\n|  | 5   | Other portfolio and  \u003Cbr>nonbusiness income   |  |  |\n| C Fiduciary's name,address,city,state,and ZIP code   |  |  |  |  |\n|  |  |  |  |  |\n|  | Ordinary business income  \u003Cbr>6   |  |  |  |\n|  |  |  |  |  |\n|  | Net rental real estate income  \u003Cbr>7   |  |  |  |\n|  |  |  | 13   | Credits and credit recapture   |\n|  | Other rental income  \u003Cbr>8   |  |  |  |\n|  |  |  |  |  |\n| D□ Check if Fom 1041-T was filed and enter the date it was filed  \u003Cbr>E   Check if this is the final Form 1041 for the estate or trust   | Directly apportioned deductions  \u003Cbr>9   |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  | 14   | Other information   |\n|  |  |  |  |  |\n|  |  |  |  |  |\n| Part I  \u003Cbr>Information About the Beneficiary   | 10  \u003Cbr>Estate tax deduction   |  |  |  |\n| F Beneficiary's identifyng number   |  |  |  |  |\n|  |  |  |  |  |\n|  |  |  |  |  |\n| G Beneficiary's name,address,city,state,and ZIP code   |  |  |  |  |\n|  | *See attached statement for addtional information.  \u003Cbr>Note:A statement must be attached showing the  \u003Cbr>beneficiary's share of income and directly apportioned  \u003Cbr>deductions from each business,rental real estate,and  \u003Cbr>other rental activity.   |  |  |  |\n|  | For IRS Use Only   |  |  |  |\n| □Foreign beneficiary  \u003Cbr>H   Domestic beneficiary   |  |  |  |  |\n\nFor Paperwork Reduction Act Notice,se the Instructions for Form 1041.ww.irsgov/Form7041 Cat.No.11380D Schedule K-1 (Fom 1041)2025 Created52/25  \n1.Interest income  \n2a.Ordinary dividends  \n# 2b.Qualified dividends\n\n3.Net short-term capital gain  \n4a.Net long-term capital gain  \n# 4b.28%rate gain\n\n4c.Unrecaptured section 1250 gain  \n5.Other portfolio and nonbusiness  \nincome  \n6.Ordinary business income  \n7.Netrental real estate income  \n8.Other rental income  \n9.Directly apportioned deductions  \nCode  \nA Depreciation  \nB Depletion  \nCAmortization  \n10.Estate tax deduction  \n11.Final year deductions  \nA Excess deductions-Section 67(e)expenses  \nB Excess deductions-Non-miscellaneousitemized deductions  \nC Short-term capital loss carryover  \nDLong-term capital loss carryover  \nE Net operating loss carryover-  \nregular tax  \nF Net operating loss carryover-  \nminimum tax  \n12.Alternative minimum tax(AMT)items  \nAAdiustment for minimum tax purposes BAMT adjustment attributable toqualified dividendsCAMT adjustment attributable tonet short-tem capital gainDAMT adjustmentattributable tonet long-term capital gainE AMT adjustment attributable tounrecaptured section 1250 gainFAMT adjustment attributable to28%rate gainG Accelerated depreciationH DepletionIAmortizationJ Exclusion items  \nThis list identifies the codes used on Schedule K-1 for beneficiaries and provides summarized reporting information for  \nbeneficiaries who file Form 1040 or 1040-SR.For detailed reporting and filing information,see the Instructions for Schedule  \nK-1(Form 1041)for a Beneficiary Fili","cbCaivMMJbG1cBdO","https://ap.wps.com/l/cbCaivMMJbG1cBdO","pdf",108800,"English","# Schedule K-1 (Form 1041) 2025\n## Beneficiary's Share of Current Year Income, Deductions, Credits, etc.\n## Information About the Estate or Trust\n## Information About the Beneficiary\n## Codes for Reporting and Worksheets","[{\"question\":\"What is Schedule K-1 (Form 1041) for the 2025 tax year used to report?\",\"answer\":\"It reports a beneficiary’s share of income, deductions, credits, and other items from an estate or trust for the 2025 calendar year (or a specified tax year).\"},{\"question\":\"Which income categories can appear on the schedule for beneficiaries?\",\"answer\":\"Common categories shown include interest income, ordinary and qualified dividends, net short-term capital gain, net long-term capital gain (including 28% rate gain), unrecaptured section 1250 gain, and other portfolio or nonbusiness income, plus ordinary business and rental real estate income types.\"},{\"question\":\"What are directly apportioned deductions and where do they show up?\",\"answer\":\"Directly apportioned deductions are amounts allocated to the beneficiary, such as depreciation, depletion, amortization, and other deduction codes. They appear under the directly apportioned deductions section on the schedule.\"}]","Schedule K-1 - 2025 (Form 1041) | PDF",1789783651]