Allocation of Estimated Tax Payments to Beneficiaries                                                           OMB No. 1545-1020
Form 1041-T                                               (Under Code section 643(g)) 
                                                  Go to www.irs.gov/Form1041T for the latest information. 
Department of the Treasury                                                                                                                     2024
Internal Revenue Service    For calendar year 2024 or fiscal year beginning                   , 2024, and ending             , 20
Name of trust (or decedent’s estate)                                                                             Employer identification number

Fill In Fiduciary’s Name and title of fiduciary                                                                  Telephone number (optional)
Name and 
Address Only if 
You Are Filing      Number, street, and room or suite no. (If a P.O. box, see instructions.)
This Form 
Separately and      City, state, and ZIP code                                                                    If you are filing this form for the final year of 
Not With Form 
1041.                                                                                                            the estate or trust, check this box  . . .
1     Total  amount  of  estimated  taxes  to  be  allocated  to  beneficiaries.  Enter  here  and  on  Form  1041,  Schedule  G,  Part  II, 
      line 11  .    .    .  . .      . . .      . . .   . . . .             . . . .         . . . . .    .       . .   . . . .   $
2     Allocation to beneficiaries:
(a)                                      (b)                                                      (c)                            (d)                      (e)  
No.                         Beneficiary’s name and address                                  Beneficiary’s identifying      Amount of estimated          Proration 
                                                                                                                         tax payment allocated  
                                                                                                  number                     to beneficiary      percentage

1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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3     Total from additional sheet(s)  .           . .   . . . .             . . . .         . . . . .    .           3

4     Total amounts allocated. (Must equal line 1 , above.)  .                . . .         . . . . .    .           4
Sign Here Only      Under penalties of perjury, I declare that I have examined this allocation, including accompanying schedules and statements, and to the best of my 
if You Are Filing   knowledge and belief, it is true, correct, and complete.
This Form 
Separately and 
Not With Form 
1041.               Signature of fiduciary or officer representing fiduciary                                               Date
For Paperwork Reduction Act Notice, see instructions.                                           Cat. No. 64305W                             Form 1041-T (2024)

Form 1041-T (2024)                                                                                                                                  Page 2

General Instructions                                                       Line 1
Section references are to the Internal Revenue Code.                       Enter the amount of estimated tax payments made by the trust or 
                                                                           decedent’s estate that the fiduciary elects to treat as a payment made 
Future Developments                                                        by the beneficiaries. This amount is treated as if paid or credited to the 
                                                                           beneficiaries on the last day of the tax year of the trust or decedent’s 
For the latest information about developments related to Form 1041-T       estate. Be sure to include it on Form 1041, Schedule B, line 10.
and its instructions, such as legislation enacted after they were 
published, go to www.irs.gov/Form1041T.                                                 You can’t allocate to a beneficiary tax withheld from income, 
                                                                                        such as withholding from lottery or other gambling winnings, 
Purpose of Form                                                                 !       or from salary or pension payments reported on Form 1041. 
                                                                           ▲
A trust or, for its final tax year, a decedent’s estate may elect under    CAUTION      You must report this withholding on Form 1041, Schedule G, 
section 643(g) to have any part of its estimated tax payments (but not                  Part II, line 14.
income tax withheld) treated as made by a beneficiary or beneficiaries.    Line 2
The fiduciary files Form 1041-T to make the election. Once made, the 
election is irrevocable.                                                   Column (b)—Beneficiary’s name and address. Group the 
                                                                           beneficiaries to whom you are allocating estimated tax payments into 
How To File                                                                two categories. First, list all the individual beneficiaries. Then, list all the 
Attach Form 1041-T to Form 1041, U.S. Income Tax Return for Estates        other beneficiaries.
and Trusts, only if you are making the election with Form 1041.            Column (c)—Beneficiary’s identifying number. For each beneficiary, 
Otherwise, file Form 1041-T separately.                                    enter the appropriate taxpayer identification number (TIN). This is 
            Filing Form 1041-T with Form 1041 doesn’t change the due       generally the social security number (SSN) for individuals or employer 
            date for filing Form 1041-T. SeeWhen To File below for the     identification number (EIN) for all other entities. Failure to enter a valid 
▲!          due date for filing Form 1041-T.                               SSN or EIN may cause a delay in processing and could result in 
CAUTION                                                                    penalties being imposed on the beneficiary. For those beneficiaries who 
                                                                           file a joint return, you can assist the IRS in crediting the proper account 
When To File                                                               by also providing the SSN, if known, of the beneficiary’s spouse. 
                                                                           However, this is an optional entry.
For the election to be valid, a trust or decedent’s estate must file Form 
1041-T by the 65th day after the close of the tax year as shown at the     Column (d)—Amount of estimated tax payment allocated to 
top of the form. If the due date falls on a Saturday, Sunday, or legal     beneficiary. For each beneficiary, also report this amount in box 13 of 
holiday, file on the next business day. For a 2024 calendar year           Schedule K-1 (Form 1041), using code A.
decedent’s estate or trust, that date is March 6, 2025.                    Column (e)—Proration percentage. For each listed beneficiary, divide 
                                                                           the amount shown in column (d) by the amount shown on line 1 and 
Period Covered                                                             enter the result as a percentage.
File the 2024 form for calendar year 2024 and fiscal years beginning in 
2024 and ending in 2025. If the form is for a fiscal year or a short tax   Line 3
year, fill in the tax year space at the top of the form.                   If you are allocating a payment of estimated taxes to more than 10 
                                                                           beneficiaries, list the additional beneficiaries on an attached sheet that 
Where To File                                                              follows the format of line 2. Enter on line 3 the total from the attached 
                                                                           sheet(s).
       If you are located in:                Please mail to the:
                                                                           Paperwork Reduction Act Notice. We ask for the information on this 
Connecticut, Delaware,                                                     form to carry out the Internal Revenue laws of the United States. You 
District of Columbia, Georgia,                                             are required to give us the information. We need it to ensure that you are 
Illinois, Indiana, Kentucky, Maine,                                        complying with these laws and to allow us to figure the correct amount 
Maryland, Massachusetts,                                                   of allocated tax payments.
Michigan, New Hampshire,                  Department of the Treasury   
New Jersey, New York,                       Internal Revenue Service       You aren’t required to provide the information requested on a form 
North Carolina, Ohio, Pennsylvania,         Kansas City, MO 64999          that is subject to the Paperwork Reduction Act unless the form displays 
                                                                           a valid OMB control number. Books or records relating to a form or its 
Rhode Island, South Carolina,                                              instructions must be retained as long as their contents may become 
Tennessee, Vermont, Virginia,                                              material in the administration of any Internal Revenue law. Generally, tax 
West Virginia, Wisconsin                                                   returns and return information are confidential, as required by section 
                                                                           6103.
Alabama, Alaska, Arizona, Arkansas,                                        The time needed to complete and file this form will vary depending on 
California, Colorado, Florida, Hawaii,                                     individual circumstances. The estimated average time is:
Idaho, Iowa, Kansas, Louisiana, 
Minnesota, Mississippi, Missouri,         Department of the Treasury       Recordkeeping        .   .  .   .   . . .      . .  .    .    . .   .     6 min.
Montana, Nebraska, Nevada, New              Internal Revenue Service       Learning about the 
Mexico, North Dakota, Oklahoma,              Ogden, UT 84201               law or the form      .   .  .   .   . . .      . .  .    .    . .   .     4 min.
Oregon, South Dakota, Texas, Utah, 
Washington, Wyoming                                                        Preparing the form       .  .   .   . . .      . .  .    .    . .   .   15 min.
A foreign country or a U.S. territory                                      Copying, assembling, and 
                                                                           sending the form to the IRS         . . .      . .  .    .    . .   . 16  min.
                                                                           If you have comments concerning the accuracy of these time 
Specific Instructions                                                      estimates or suggestions for making Form 1041-T simpler, we would be 
                                                                           happy to hear from you. You can send us comments from www.irs.gov/
Address                                                                    FormComments. Or you can send your comments to Internal Revenue 
Include the suite, room, or other unit number after the street address. If Service, Tax Forms and Publications Division, 1111 Constitution Ave. 
the post office doesn’t deliver mail to the street address and the         NW, IR-6526, Washington, DC 20224. Don’t send the form to this 
fiduciary has a P.O. box, show the box number instead of the street        address. Instead, see Where To File on this page.
address.