SCHEDULE I                      Alternative Minimum Tax—Estates and Trusts                                          OMB No. 1545-0092
(Form 1041)
Department of the Treasury                             Attach to Form 1041.  
Internal Revenue Service            Go to www.irs.gov/Form1041 for instructions and the latest information.          2023
Name of estate or trust                                                                                       Employer identification number

Part I  Estate’s or Trust’s Share of Alternative Minimum Taxable Income
1  Adjusted total income or (loss) (from Form 1041, line 17). ESBTs, see instructions  .          . . .     . . . 1
2  Interest .             . . . . . . .   . . . . . .   .               . . . . . . . . . .       . . .     . . . 2
3  Taxes  . .             . . . . . . .   . . . . . .   .               . . . . . . . . . .       . . .     . . . 3
4  Refund of taxes .          . . . . .   . . . . . .   .               . . . . . . . . . .       . . .     . . . 4  (                          )
5  Depletion (difference between regular tax and AMT)  .                . . . . . . . . . .       . . .     . . . 5
6  Net operating loss deduction. Enter as a positive amount  .              . . . . . . . .       . . .     . . . 6
7  Interest from specified private activity bonds exempt from the regular tax .       . . .       . . .     . . . 7
8  Qualified small business stock (see instructions)  . .               . . . . . . . . . .       . . .     . . . 8
9  Exercise of incentive stock options (excess of AMT income over regular tax income)  .            . .     . . . 9
10 Other estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)                . . .     . . . 10
11 Disposition of property (difference between AMT and regular tax gain or loss)  .       .       . . .     . . . 11
12 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)  .            . . 12
13 Passive activities (difference between AMT and regular tax income or loss)  .        . .       . . .     . . . 13
14 Loss limitations (difference between AMT and regular tax income or loss) .         . . .       . . .     . . . 14
15 Circulation costs (difference between regular tax and AMT)  .              . . . . . . .       . . .     . . . 15
16 Long-term contracts (difference between AMT and regular tax income)              . . . .       . . .     . . . 16
17 Mining costs (difference between regular tax and AMT) .                . . . . . . . . .       . . .     . . . 17
18 Research and experimental costs (difference between regular tax and AMT)  .          . .       . . .     . . . 18
19 Income from certain installment sales before January 1, 1987               . . . . . . .       . . .     . . . 19 (                          )
20 Intangible drilling costs preference     . . . . .   .               . . . . . . . . . .       . . .     . . . 20
21 Other adjustments, including income-based related adjustments                . . . . . .       . . .     . . . 21
22 Alternative tax net operating loss deduction (See the instructions for the limitation that applies.)  .      . 22 (                          )
23 Adjusted alternative minimum taxable income. Combine lines 1 through 22  .           . .       . . .     . . . 23
   Complete Part II below before going to line 24.
24 Income distribution deduction from Part II, line 42  .               . . . . . . . .   24
25 Estate tax deduction (from Form 1041, line 19)   .   .               . . . . . . . .   25
26 Add lines 24 and 25  .         . . .   . . . . . .   .               . . . . . . . . . .       . . .     . . . 26
27 Estate’s or trust’s share of alternative minimum taxable income. Subtract line 26 from line 23  .          . . 27
   If line 27 is:
   • $28,400 or less, stop here and enter -0- on Form 1041, Schedule G, line 1c. The estate or trust isn’t 
   liable for the alternative minimum tax.
   • Over $28,400, but less than $208,200, go to line 43.
   • $208,200 or more, enter the amount from line 27 on line 49 and go to line 50.
   • ESBTs, see instructions.
Part II Income Distribution Deduction on a Minimum Tax Basis
28 Adjusted alternative minimum taxable income (see instructions)  .            . . . . . .       . . .     . . . 28
29 Adjusted tax-exempt interest (other than amounts included on line 7)  .          . . . .       . . .     . . . 29
30 Total net gain from Schedule D (Form 1041), line 19, column (1). If a loss, enter -0-          . . .     . . . 30
31 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable 
   purposes (from Form 1041, Schedule A, line 4)    .   .               . . . . . . . . . .       . . .     . . . 31
32 Capital gains paid or permanently set aside for charitable purposes from gross income (see instructions)       32
33 Capital gains computed on a minimum tax basis included on line 23  .             . . . .       . . .     . . . 33 (                          )
34 Capital losses computed on a minimum tax basis included on line 23. Enter as a positive amount .             . 34
35 Distributable net alternative minimum taxable income (DNAMTI). Combine lines 28 through 34. If zero 
   or less, enter -0-         . . . . .   . . . . . .   .               . . . . . . . . . .       . . .     . . . 35
36 Income required to be distributed currently (from Form 1041, Schedule B, line 9)  .            . . .     . . . 36
37 Other amounts paid, credited, or otherwise required to be distributed (from Form 1041, Schedule B, line 10)    37
38 Total distributions. Add lines 36 and 37  .  . . .   .               . . . . . . . . . .       . . .     . . . 38
39 Tax-exempt income included on line 38 (other than amounts included on line 7)          .       . . .     . . . 39
40 Tentative income distribution deduction on a minimum tax basis. Subtract line 39 from line 38 .            . . 40
For Paperwork Reduction Act Notice, see the Instructions for Form 1041.           Cat. No. 51517Q                 Schedule I (Form 1041) 2023

Schedule I (Form 1041) 2023                                                                                              Page 2
Part II      Income Distribution Deduction on a Minimum Tax Basis (continued)
41 Tentative income distribution deduction on a minimum tax basis. Subtract line 29 from line 35. If zero 
   or less, enter -0-         . . . . .    . . .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    41
42 Income  distribution  deduction  on  a  minimum  tax  basis.Enter  the  smaller  of  line  40  or        line  41. 
   Enter here and on line 24 .      . .    . . .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    42
Part III     Alternative Minimum Tax
43 Exemption amount .           . . . .    . . .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    43 $28,400
44 Enter the amount from line 27  .        . . .  .  .    . .  .   .  .    .  . .   . .        44
45 Phase-out of exemption amount  .          . .  .  .    . .  .   .  .    .  . .   . .        45         $94,600
46 Subtract line 45 from line 44. If zero or less, enter -0-  .    .  .    .  . .   . .        46
47 Multiply line 46 by 25% (0.25)  .       . . .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    47
48 Subtract line 47 from line 43. If zero or less, enter -0-  .    .  .    .  . .   . .   .    .  .  . .  .   .  .    48
49 Subtract line 48 from line 44      .    . . .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    49
50 Go to Part IV of Schedule I to figure line 50 if the estate or trust has qualified dividends or has a gain
   on lines 18a and 19 of column (2) of Schedule D (Form 1041) (as refigured for the AMT, if necessary). 
   Otherwise, if line 49 is:
   • $220,700 or less, multiply line 49 by 26% (0.26).
   • Over $220,700, multiply line 49 by 28% (0.28) and subtract $4,414 from the result  .            . .  .   .  .    50
51 Alternative minimum foreign tax credit (see instructions)       .  .    .  . .   . .   .    .  .  . .  .   .  .    51
52 Tentative minimum tax. Subtract line 51 from line 50        .   .  .    .  . .   . .   .    .  .  . .  .   .  .    52
53 Enter the tax from Form 1041, Schedule G, line 1a (minus any foreign tax credit from Schedule G, line 2a)          53
54 Alternative minimum tax.         Subtract line 53 from line 52. If zero or less, enter -0-. Enter here and on 
   Form 1041, Schedule G, line 1c          . . .  .   .   . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    54
Part IV      Line 50 Computation Using Maximum Capital Gains Rates
Caution:  If you didn’t complete Part V of Schedule D (Form 1041), the Schedule D Tax Worksheet, or the 
Qualified Dividends Tax Worksheet in the Instructions for Form 1041, see the instructions before completing 
this part.
55 Enter the amount from line 49  .        . . .  .   .   . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    55
56 Enter  the  amount  from  line  26  of  Schedule  D  (Form  1041),  line  13  of  the 
   Schedule D Tax Worksheet, or line 4 of the Qualified Dividends Tax Worksheet 
   in the Instructions for Form 1041, whichever applies (as refigured for the AMT, 
   if necessary)  .         . . . . . .    . . .  .  .    . .  .   .  .    .  . .   . .        56
57 Enter  the  amount  from  Schedule  D  (Form  1041),  line  18b,  column  (2)  (as 
   refigured for the AMT, if necessary). If you didn’t complete Schedule D for the
   regular tax or the AMT, enter -0-  .      . .  .   .   . .  .   .  .    .  . .   . .        57
58 If you didn ’tcomplete a Schedule D Tax Worksheet for the regular tax or the 
   AMT, enter the amount from line 56. Otherwise, add lines 56 and 57 and enter 
   the    smaller of  that  result  or  the  amount  from  line  10  of  the  Schedule  D  Tax 
   Worksheet (as refigured for the AMT, if necessary) .     .  .   .  .    .  . .   . .        58
59 Enter the smaller of line 55 or line 58     .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    59
60 Subtract line 59 from line 55      .    . . .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    60
61 If line 60 is $220,700 or less, multiply line 60 by 26% (0.26). Otherwise, multiply line 60 by 28% (0.28) 
   and subtract $4,414 from the result  .      .  .  .    . .  .   .  .    .  . .   . .   .    .  .  . .  .   .  .    61
62 Maximum amount subject to the 0% rate  .          .    . .  .   .  .    .  . .   . .        62         $3,000
63 Enter  the  amount  from  line  27  of  Schedule  D  (Form  1041),  line  14  of  the
   Schedule D Tax Worksheet, or line 5 of the Qualified Dividends Tax Worksheet 
   in the Instructions for Form 1041, whichever applies (as figured for the regular 
   tax). If you didn’t complete Schedule D or either worksheet for the regular tax, 
   enter the amount from Form 1041, line 23; if zero or less, enter -0-  .      .   . .        63
64 Subtract line 63 from line 62. If zero or less, enter -0-  .    .  .    .  . .   . .        64
65 Enter the smaller of line 55 or line 56     .  .  .    . .  .   .  .    .  . .   . .        65
66 Enter the smaller of line 64 or line 65. This amount is taxed at 0%  .       .   . .        66
67 Subtract line 66 from line 65      .    . . .  .  .    . .  .   .  .    .  . .   . .        67
                                                                                                                   Schedule I (Form 1041) 2023

Schedule I (Form 1041) 2023                                                                                    Page 3
Part IV Line 50 Computation Using Maximum Capital Gains Rates (continued)
68 Maximum amount subject to rates below 20%     .        . .   . . . . . . .              68       $14,650
69 Enter the amount from line 64  .  . .   . . . .        . .   . . . . . . .              69
70 Enter  the  amount  from  line  27  of  Schedule  D  (Form  1041),  line  18  of  the
   Schedule  D  Tax  Worksheet,  or  line  5  of  the  Qualified  Dividends  Tax 
   Worksheet,  whichever  applies  (as  figured  for  the  regular  tax).  If  you  didn’t 
   complete Schedule D or either worksheet for the regular tax, enter the amount 
   from Form 1041, line 23; if zero or less, enter -0-  . . .   . . . . . . .              70
71 Add line 69 and line 70  .  .  .  . .   . . . .        . .   . . . . . . .              71
72 Subtract line 71 from line 68. If zero or less, enter -0-  . . . . . . . .              72
73 Enter the smaller of line 67 or line 72 . . . .        . .   . . . . . . .              73
74 Multiply line 73 by 15% (0.15)  . . .   . . . .        . .   . . . . . . .           .  .  . . . . .  .   74
75 Add lines 66 and 73  .   .  .  .  . .   . . . .        . .   . . . . . . .              75
   If lines 75 and 55 are the same, skip lines 76 through 80 and go to line 81. Otherwise, go to line 76.
76 Subtract line 75 from line 65  .  . .   . . . .        . .   . . . . . . .              76
77 Multiply line 76 by 20% (0.20)  . . .   . . . .        . .   . . . . . . .           .  .  . . . . .  .   77
   If line 57 is zero or blank, skip lines 78 through 80 and go to line 81. Otherwise, go to line 78.
78 Add lines 60, 75, and 76  . .  .  . .   . . . .        . .   . . . . . . .              78
79 Subtract line 78 from line 55  .  . .   . . . .        . .   . . . . . . .              79
80 Multiply line 79 by 25% (0.25)  . . .   . . . .        . .   . . . . . . .           .  .  . . . . .  .   80
81 Add lines 61, 74, 77, and 80 . .  . .   . . . .        . .   . . . . . . .           .  .  . . . . .  .   81
82 If line 55 is $220,700 or less, multiply line 55 by 26% (0.26). Otherwise, multiply line 55 by 28% (0.28) 
   and subtract $4,414 from the result  .  . . . .        . .   . . . . . . .           .  .  . . . . .  .   82
83 Enter the smaller of line 81 or line 82 here and on line 50  . . . . . . .           .  .  . . . . .  .   83
                                                                                                             Schedule I (Form 1041) 2023