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                                                                                                    Department of the Treasury
                                                                                                    Internal Revenue Service
2022

Form 1041-ES 
Estimated Income Tax for Estates and Trusts                                                                    OMB No. 1545-0971 

Section references are to the Internal        Who Must Make Estimated                      How To Figure Estimated 
Revenue Code unless otherwise noted. 
                                              Tax Payments                                 Tax
Future Developments                           Generally, a fiduciary of an estate or trust Use the 2022 Estimated Tax Worksheet 
For the latest information about              must pay estimated tax if the estate or      and 2022 Tax Rate Schedule, later, and 
developments related to Form 1041-ES          trust is expected to owe, after              the estate’s or trust’s 2021 tax return 
and its instructions, such as legislation     subtracting its withholding and credits,     and instructions as a guide for figuring 
enacted after they were published, go to      at least $1,000 in tax for 2022 and can      the 2022 estimated tax.
www.irs.gov/Form1041ES.                       expect its withholding and credits to be     If the estate or trust receives its 
                                              less than the smaller of:                    income unevenly throughout the year, it 
What’s New                                    1. 90% of the tax shown on the 2022          may be able to lower or eliminate the 
Capital gains and qualified dividends.        tax return, or                               amount of its required estimated tax 
The maximum tax rate for long-term            2. The tax shown on the 2021 tax             payment for one or more periods by 
capital gains and qualified dividends is      return (110% of that amount if the           using the annualized income installment 
20%. For tax year 2022, the 20% rate          estate’s or trust’s adjusted gross income    method. See Pub. 505, Tax Withholding 
applies to amounts above $13,700. The         (AGI) on that return is more than            and Estimated Tax, for details. 
0% and 15% rates continue to apply to         $150,000, and less than 2/ 3  of gross 
amounts below certain threshold               income for 2021 or 2022 is from farming      Instructions for 2022 
amounts. The 0% rate applies to               or fishing).                                 Estimated Tax Worksheet
amounts up to $2,800. The 15% rate            However, if a return wasn’t filed for        Line 4. Exemption
applies to amounts between the two            2021 or that return didn’t cover a full 12 
thresholds.                                   months, item (2) above doesn’t apply.        Decedents’ estates. A decedent’s 
                                                                                           estate is allowed a $600 exemption.
Purpose of Form                               For this purpose, include household 
                                              employment taxes when figuring the tax       Trusts required to distribute all 
Use this package to figure and pay            shown on the tax return, but only if:        income currently. A trust whose 
estimated tax for an estate or trust.                                                      governing instrument requires that all 
Estimated tax is the amount of tax an         • The estate or trust will have federal      income be distributed currently 
estate or trust expects to owe for the        income tax withheld from any income, or      is allowed a $300 exemption, even if it 
year after subtracting the amount of any      • The estate or trust would be required      distributed amounts other than income 
tax withheld and the amount of any            to make estimated tax payments (to           during the tax year.
credits.                                      avoid a penalty) even if it didn’t include   Qualified disability trusts. A qualified 
This package is primarily for first-time      household employment taxes when              disability trust is allowed a $4,400 
filers. After the IRS receives the first      figuring its estimated tax.                  exemption. This amount is not subject to 
payment voucher, the estate or trust will     Exceptions. Estimated tax payments           phaseout.
receive a 1041-ES package with the            aren’t required from:                        A qualified disability trust is any trust:
name, address, and employer                   1. An estate of a domestic decedent or       1. Described in 42 U.S.C. 1396p(c)(2)
identification number (EIN) preprinted on     a domestic trust that had a full 12-month    (B)(iv) and established solely for the 
the vouchers for the next tax year. Use       2021 tax year and had no tax liability for   benefit of an individual under 65 years of 
the preprinted vouchers unless the            that year;                                   age who is disabled, and 
Electronic Federal Tax Payment System 
(EFTPS) is used. If you, as fiduciary, didn’t 2. A decedent’s estate for any tax year      2. All of the beneficiaries of which are 
receive any 2022 preprinted vouchers,         ending before the date that is 2 years       determined by the Commissioner of 
use the vouchers in this package.             after the decedent’s death; or               Social Security to have been disabled for 
However, don’t use the vouchers to notify     3. A trust that was treated as owned         some part of the tax year within the 
the IRS of a change of address. If the        by the decedent if the trust will receive    meaning of 42 U.S.C. 1382c(a)(3).
fiduciary has moved, complete Form            the residue of the decedent’s estate         A trust won’t fail to meet (2) above just 
8822-B, Change of Address or                  under the will (or if no will is admitted to because the trust’s corpus may revert to 
Responsible Party — Business.                 probate, the trust primarily responsible     a person who isn't disabled after the 
                                              for paying debts, taxes, and expenses of     trust ceases to have any disabled 
                                              administration) for any tax year ending      beneficiaries.
                                              before the date that is 2 years after the 
                                              decedent’s death.   

                                                             Cat. No. 63550R

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Qualified funeral trusts. No exemption Include household employment taxes Farmers and fishermen. If at least 2/ 3 of
is allowed to a qualified funeral trust. on line 12 if: gross income for 2021 or 2022 is from
All other trusts. A trust not described • The estate or trust will have federal farming or fishing, do one of the
above is allowed a $100 exemption. income tax withheld from any income, or following.
Line 7. Tax • The estate or trust would be required • Pay the total estimated tax (line 16 of
to make estimated tax payments (to the 2022 Estimated Tax Worksheet) by
Electing Alaska Native Settlement avoid a penalty) even if it didn’t include January 17, 2023.
Trusts. Multiply line 6 by 10% (0.10) to household employment taxes when • File Form 1041 for 2022 by
figure the amount of tax to enter on line figuring its estimated tax. March 1, 2023, and pay the total tax
7, unless the trust is expected to have due. In this case, don’t make estimated
qualified dividends or a net capital gain When To Make Estimated tax payments for 2022.
for 2022. Use Part IV of Schedule D of
Form 1041-N, U.S. Income Tax Return Payments For fiscal year estates, pay the total
for Electing Alaska Native Settlement Trusts. The trust may pay all of its estimated tax by the 15th day of the 1st
Trusts, as a worksheet to figure the 2022 estimated tax by April 18, 2022, or in month following the close of the tax
tax on qualified dividends or net capital four equal installments due by the year, or file Form 1041 by the 1st day of
gain. See the Instructions for Form following dates. the 3rd month following the close of the
tax year and pay the total tax due.
1041-N at www.irs.gov/Form1041N for 1st installment ............... April 18, 2022
more information.
2nd installment ..............June 15, 2022 How To Complete and Use
Line 10. Credits 3rd installment ...............Sept. 15, 2022 the Payment Vouchers
For details on credits the estate or trust 4th installment ............... Jan. 17, 2023 Each payment voucher has the date
may claim, see the instructions for lines when the voucher is due for calendar
2a–2d of Schedule G, Form 1041. If the trust has a short tax year, see
Notice 87-32, 1987-1 C.B. 477, for the year estates and trusts. Be sure to use
Line 12. Other Taxes estimated tax due dates and other the correct voucher. Complete and send
Enter any other taxes such as the information. in the voucher only if you are making a
payment. To complete your voucher, do
following. The trust doesn’t have to the following.
make the payment due on
• For estates and trusts, the Net TIP January 17, 2023, if it files • Enter the estate’s or trust’s name and
Investment Income Tax (NIIT) is 3.8% of EIN, and the fiduciary’s name, title, and
the lesser of the estate’s or trust’s the 2022 Form 1041 by
undistributed net investment income or January 31, 2023, and pays the entire address in the spaces provided on the
the excess of the estate’s or trust’s AGI balance due with the return. payment voucher.
over the dollar amount at which the Estates. If the estate has adopted a • Enter in the payment box of the
highest income tax bracket for estates calendar year as its tax year, file using voucher only the amount the estate or
and trusts begins for such tax year. For the rules listed under Trusts above. trust is sending in. When making
payments of estimated tax, be sure to
tax years beginning after 2021, the If the estate has adopted a fiscal year, take into account any 2021 overpayment
highest income tax bracket applies to it may pay all of its estimated tax by the that the estate or trust chose to credit
amounts over $13,450. The NIIT doesn’t 15th day of the 4th month of its 2022 tax against its 2022 tax, but don’t include
apply to trusts where all of the unexpired year or in four equal installments due on the overpayment amount in this box.
interests are devoted to charitable the 15th day of the 4th, 6th, and 9th
purposes. For information about the months of the 2022 tax year, and the 1st • Enclose, but don’t staple or attach, a
NIIT, see the Instructions for Form 8960. month of the following tax year. check or money order with the payment
voucher. Make the check or money order
• Tax from recapture of investment The estate doesn’t have to payable to “United States Treasury.”
credit, low-income housing credit, make the payment due on the Write the estate’s or trust’s EIN and
qualified electric vehicle credit, the TIP 15th day of the 1st month “2022 Form 1041-ES” on the check or
Indian employment credit, the new following the close of the money order. Do not include any balance
markets credit, or the credit for fiscal year if it files the 2022 Form 1041 due on the 2021 Form 1041 with the
employer-provided child care facilities. by the last day of the 1st month following check for 2022 estimated tax.
• Tax on accumulation distribution of the close of the fiscal year, and pays the
trusts. entire balance due with the return. Fill in the Record of Estimated Tax
Payments in the 2022 Tax Rate Schedule
• Tax figured under section 641(c) on If any date falls on a Saturday, and keep them for your files.
income attributable to S corporation Sunday, or legal holiday, the installment
stock held by an electing small business is due on the next business day. See No checks of $100 million or more
trust. For details, see Electing Small Pub. 509, Tax Calendars, for a list of all accepted. The IRS can’t accept a single
Business Trusts in the 2021 Instructions legal holidays. check (including a cashier’s check) for
amounts of $100,000,000 ($100 million)
for Form 1041. If, after March 31, 2022, or after the or more. If you’re sending $100 million or
Note: For 2022, the highest income tax last day of the 3rd month of the fiscal tax more by check, you’ll need to spread the
rate for trusts is 37%. year, the estate or trust has a large payments over two or more checks with
enough change in income to require the each check made out for an amount less
payment of estimated tax, figure the than $100 million. The $100 million or
amount of each installment by using the more amount limit does not apply to
annualized income installment method, other methods of payment (such as
as explained in Pub. 505. electronic payments), so please consider
paying by means other than checks.

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Electronic Deposits payment for a previous period is less Paperwork Reduction Act Notice. We
than ¼ of the amended estimated tax, ask for the information on the payment
A financial institution that has been the estate or trust may owe a penalty vouchers to carry out the Internal
designated as an authorized federal tax when its return is filed. Revenue laws of the United States. You
depositary, and acts as a fiduciary for at are required to give us the information.
least 200 taxable trusts that are required When a Penalty Is Applied We need it to ensure that you are
to pay estimated tax, is required to complying with these laws and to allow
deposit the estimated tax payments In some cases, the estate or trust may
electronically using EFTPS. owe a penalty when it files its return. The us to figure and collect the right amount
penalty is imposed on each of tax.
A fiduciary that isn’t required to make underpayment for the number of days it You aren’t required to provide the
electronic deposits of estimated tax on remains unpaid. A penalty may be information requested on a form that is
behalf of a trust or an estate may applied if the estate or trust didn’t pay subject to the Paperwork Reduction Act
voluntarily participate in EFTPS. To enough estimated tax or it didn’t make unless the form displays a valid OMB
enroll in or get more information about the payments on time or in the required control number. Books or records
EFTPS, visit the EFTPS website at amount. A penalty may apply even if the relating to a form or its instructions must
www.EFTPS.gov or call 800-555-4477. estate or trust has an overpayment on its be retained as long as their contents
Also, see Pub. 966, Electronic Federal tax return. may become material in the
Tax Payment System: A Guide to Getting administration of any Internal Revenue
Started. The penalty may be waived under
certain conditions. See Pub. 505 for law. Generally, tax returns and return
Depositing on time. For a deposit using details. information are confidential, as required
EFTPS to be on time, the deposit must by section 6103.
be submitted by 8 p.m. Eastern time the Certain Payments of The time needed to complete the
day before the due date of the deposit. worksheets and prepare and file the
Estimated Tax Treated as
payment vouchers will vary depending
Where To File Paid by Beneficiary on individual circumstances. The
Mail the payment voucher to: The fiduciary (or executor, for the final estimated average time is:
Internal Revenue Service year of the estate) may elect to have any Recordkeeping . . . . . . 19 min.
P.O. Box 932400 portion of its estimated tax payments
Louisville, KY 40293-2400 treated as made by a beneficiary (and Learning about the
not as payments made by the estate or law or the form . . . . . . 15 min.
Do not send the payment voucher to trust). Preparing the form . . 1 hr., 43 min.
the Internal Revenue Service Center
where you file Form 1041. Such an amount is treated as a Copying, assembling,
payment of the estimated tax made by and sending the form
Only the U.S. Postal Service can the beneficiary on the January 15th to the IRS . . . . . . . . . 1 hr.
deliver to the above address. following the end of the tax year. If you have comments concerning the
Amending Estimated Tax Time for making election. The fiduciary accuracy of these time estimates or
must make the election on the 2022 suggestions for making this package
Payments Form 1041-T, Allocation of Estimated simpler, we would be happy to hear from
To change or amend the estate’s or Tax Payments to Beneficiaries. The you. You can send us comments
trust’s estimated payments, refigure the election must be filed on or before the through www.irs.gov/FormComments.
total estimated payments due (line 16 of 65th day after the close of the estate’s or Or, you can write to:
the 2022 Estimated Tax Worksheet). trust’s tax year. For details, see section Internal Revenue Service
Then use Worksheet 2-7, Annualized 643(g). Tax Forms and Publications
Estimated Tax Worksheet, in Pub. 505 to 1111 Constitution Ave. NW, IR-6526
figure the payment due for each Washington, DC 20224
remaining period. If an estimated tax
Do not send the payment vouchers to
this address. Instead, see Where To File,
earlier .

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2022 Tax Computation Worksheet Using Maximum Capital Gains Rates (Use this computation if the estate or trust expects 
a net capital gain or qualified dividends and line 6 of the 2022 Estimated Tax Worksheet is more than zero.)
Caution: Don’t include any amounts allocable to the beneficiaries of the estate or trust on lines 2, 3, and 4 below.
1    Enter taxable income (from line 6 of the 2022 Estimated Tax Worksheet  )            .                    . .  . . . . .  .   1
2    Enter the qualified dividends and net capital gain expected for 2022 (Reminder: Don’t include 
     any qualified dividends or capital gain from    the disposition of property held for investment that 
     you elect to include in investment income for investment interest expense         .purposes.).             2
3    Enter the 28% rate gain expected for 2022  .      . .  .   .          . . . .   . . .                      3
4    Enter the unrecaptured section 1250 gain expected for 2022  .             . .   . . .                      4
5    Add lines 3 and 4 and enter the smaller of that sum or the amount of net capital gain included in line 2   5
6    Subtract line 5 from line 2. If zero or less, enter -0-  . .          . . . .   . . .                    . .  . . . . .  .   6
7    Subtract line 6 from line 1. If zero or less, enter -0-  . .          . . . .   . . .                    . .  . . . . .  .   7
8    Enter the smaller of line 1 or $2,800  .      . . . .  .   .          . . . .   . . .                    . .  . . . . .  .   8
9    Enter the smaller of line 7 or line 8       . . . . .  .   .          . . . .   . . .                      9
10a  Subtract line 2 from line 1. If zero or less, enter -0-  . .          . . . .   . . .                      10a
  b  Enter the smaller of line 1 or $9,850  .      . . . .  .   .          . . . .   . . .                      10b
  c  Enter the smaller of line 7 or line 10b  .    . . . .  .   .          . . . .   . . .                      10c
11   Enter the larger of line 10a or line 10c  .     . . .  .   .          . . . .   . . .                      11
12   Tax on amount on line 11 from the 2022 Tax Rate Schedule                . . .   . . .                    . .  . . . . .  ▶   12
     Note: If the amounts on lines 8 and 9 are the same, skip lines 13 through 15 and go to line 16.
13   Enter the amount from line 8            . . . . . . .  .   .          . . . .   . . .                      13
14   Enter the amount from line 7            . . . . . . .  .   .          . . . .   . . .                      14
15   Subtract line 14 from line 13. If zero or less, enter -0-  .          . . . .   . . .                      15
     Note: If the amounts on lines 1 and 8 are the same, skip lines 16 through 37 and go to line 38.
16   Enter the smaller of line 1 or line 6       . . . . .  .   .          . . . .   . . .                      16
17   Enter the amount from line 15. If line 15 is blank, enter -0- .         . . .   . . .                      17
18   Subtract line 17 from line 16. If zero or less, enter -0-  .          . . . .   . . .                      18
19   Enter the smaller of line 1 or $13,700.       . . . .  .              19
20   Add lines 11 and 15  .          . .     . . . . . . .  .              20
21   Subtract line 20 from line 19. If zero or less, enter -0-             21
22   Enter the smaller of line 18 or line 21       . . . .  .   .          . . . .   . . .                      22
23   Multiply line 22 by 15% (0.15)  .         . . . . . .  .   .          . . . .   . . .                    . .  . . . . .    ▶ 23
24   Enter the amount from line 16  .          . . . . . .  .   .          . . . .   . . .                      24
25   Add lines 15 and 22  .          . .     . . . . . . .  .   .          . . . .   . . .                      25
26   Subtract line 25 from line 24. If zero or less, enter -0-  .          . . . .   . . .                      26
27   Multiply line 26 by 20% (0.20)  .         . . . . . .  .   .          . . . .   . . .                    . .  . . . . .    ▶ 27
     Note: If line 5 is zero or blank, skip lines 28 through 37 and go to line 38.
28   Enter the smaller of line 2 or line 4       . . . . .  .   .          . . . .   . . .                      28
29   Add lines 2 and 11  .   .       . .     . . . . . . .  .              29
30   Enter the amount from line 1            . . . . . . .  .              30
31   Subtract line 30 from line 29. If zero or less, enter -0-  .          . . . .   . . .                      31
32   Subtract line 31 from line 28. If zero or less, enter -0-  .          . . . .   . . .                      32
33   Multiply line 32 by 25% (0.25)  .         . . . . . .  .   .          . . . .   . . .                    . .  . . . . .  ▶   33
     Note: If line 3 is zero or blank, skip lines 34 through 37 and go to line 38.
34   Enter the amount from line 1            . . . . . . .  .   .          . . . .   . . .                      34
35   Add lines 11, 15, 22, 26, and 32          . . . . . .  .   .          . . . .   . . .                      35
36   Subtract line 35 from line 34           . . . . . . .  .   .          . . . .   . . .                      36
37   Multiply line 36 by 28% (0.28)  .         . . . . . .  .   .          . . . .   . . .                    . .  . . . . .  ▶   37
38   Add lines 12, 23, 27, 33, and 37          . . . . . .  .   .          . . . .   . . .                    . .  . . . . .  .   38
39   Tax on the amount on line 1 from the 2022 Tax Rate Schedule               . .   . . .                    . .  . . . . .  .   39
40   Tax. Enter the smaller of line 38 or line 39 here and on line 7 of the 2022 Estimated Tax Worksheet ▶                        40

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2022 Estimated Tax Worksheet                                                                                                         Keep for Your Records
1      Enter adjusted total income expected in 2022                 . . .   .  .    .   . . . .   . .        . .  . .    . .     . .         1
2      Enter any expected income distribution deduction  .              .   .  .    .   . . . .   . .            2
3      Enter any estate tax deduction  .   . .               . .    . . .   .  .    .   . . . .   . .            3
4      Enter exemption (see instructions)  . .               . .    . . .   .  .    .   . . . .   . .            4
5      Add lines 2 through 4 .     . .   . . .               . .    . . .   .  .    .   . . . .   . .        . .  . .    . .     . .         5
6      Taxable income of estate or trust. Subtract line 5 from line 1  .            .   . . . .   . .        . .  . .    . .     . .         6
7      Tax.  Figure your tax on line 6 by using the            2022 Tax Rate Schedule     below. (If the estate or trust expects a net 
       capital gain or qualified dividends and line 6 is more than zero, use the          2022 Tax Computation Worksheet Using 
       Maximum Capital Gains Rates to figure the tax.) Electing Alaska Native Settlement Trusts, see instructions                . .         7
8      Alternative minimum tax  .    .   . . .               . .    . . .   .  .    .   . . . .   . .        . .  . .    . .     . .         8
9      Add lines 7 and 8. Include any tax on lump-sum distributions from Form 4972  .             . .        . .  . .    . .     . .         9
10     Credits (see instructions) .  .   . . .               . .    . . .   .  .    .   . . . .   . .        . .  . .    . .     . .         10
11     Subtract line 10 from line 9. If zero or less, enter -0- .       .   .  .    .   . . . .   . .        . .  . .    . .     . .         11
12     Other taxes (see instructions)    . . .               . .    . . .   .  .    .   . . . .   . .        . .  . .    . .     . .         12
13     2022 estimated tax. Add lines 11 and 12. Reduce this total by any credit you expect to claim on Form 4136  .                .         13
14a    Enter 90% of line 13 (662/3% for farmers and fishermen)              .  .    .   . . . .   . .          14a
     b Enter the tax shown on the 2021 Form 1041 (110% of that amount if the estate’s or trust’s AGI on that 
       return is more than $150,000, and less2/3than   of gross income for 2021 or 2022 is from farming14bor fishing)
     c Required annual payment. Enter the smaller of line 14a or 14b  .                 . . . .   . .        . .  . .    . .     . .         14c
15     Income tax withheld and estimated to be withheld during 2022 and other refundable credits  .               . .    . .     . .         15
16     Subtract line 15 from line 14c    . . .               . .    . . .   .  .    .   . . . .   . .        . .  . .    . .     . .         16
       Note: If line 13 minus line 15 is less than $1,000, the estate or trust isn't required to make estimated tax payments.
17     Installment amount. If the first required payment is due April 18, 2022, enter 1/4 of line 16 (minus any 2021 overpayment that you 
       are applying to this installment) here and on the payment line of the voucher(s). You may round off cents to the nearest whole dollar 17
2022 Tax Rate Schedule
Estates and trusts, if line 6 of the 2022 Estimated Tax Worksheet above is:
Over—                                        But not over—                                    The tax is:                                        Of the amount over—
       $0                                                     $ 2,750                                 10%                                                          $0 
     2,750                                                   9,850                            $275.00 + 24%                                                    2,750
     9,850                                                   13,450                         1,979.00 + 35%                                                     9,850
13,450                                          - - - - - -                                 3,239.00 + 37%                                                   13,450
Record of Estimated Tax Payments
Pay-                                         (b) Check or                                                    (d) 2021 overpayment            (e) Total amount paid 
ment               (a) Date                  money order                              (c) Amount                 credit applied              and credited (add (c) 
no.                                                          number                                                                              and (d)  )  
1
2
3
4
Total  . .   .   . .    .     . .  . .   . . .               . .    . .  ▶  
                                                                               Tear off here

     1041-ES                               Payment 
     Internal Revenue Service   2022
Form Department of the Treasury            Voucher                    4                                                                          OMB No. 1545-0971
File only if the estate or trust is making a payment of estimated tax. Return this voucher                        Calendar year—Due Jan. 17, 2023
with check or money order payable to “United States Treasury.” Write the estate’s or                              Amount of estimated tax you are paying  
trust’s EIN and “2022 Form 1041-ES” on the check or money order. Do not send cash.                                by check or                    Dollars       Cents
Enclose, but don’t staple or attach, the payment with this voucher.                                               money 
                                                                                                                  order.
                                                             Employer identification number

     Fiscal year filers—enter year ending                    Name of estate or trust

                                                             Name and title of fiduciary

              (month and year)                 Type or print Address of fiduciary (number, street, and room or suite no.)

                                                             City, state, and ZIP code

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     1041-ES                             Payment 
     Internal Revenue Service   2022
Form Department of the Treasury          Voucher            3                                                      OMB No. 1545-0971
File only if the estate or trust is making a payment of estimated tax. Return this voucher Calendar year—Due Sept. 15, 2022
with check or money order payable to “United States Treasury.” Write the estate’s or       Amount of estimated tax you are paying  
trust’s EIN and “2022 Form 1041-ES” on the check or money order. Do not send cash.         by check or             Dollars         Cents
Enclose, but don’t staple or attach, the payment with this voucher.                        money 
                                                                                           order.
                                                       Employer identification number

     Fiscal year filers—enter year ending              Name of estate or trust

                                                       Name and title of fiduciary

             (month and year)            Type or print Address of fiduciary (number, street, and room or suite no.)

                                                       City, state, and ZIP code

                                                                         Tear off here

     1041-ES                             Payment 
     Internal Revenue Service   2022
Form Department of the Treasury          Voucher            2                                                      OMB No. 1545-0971
File only if the estate or trust is making a payment of estimated tax. Return this voucher Calendar year—Due June 15, 2022
with check or money order payable to “United States Treasury.” Write the estate’s or       Amount of estimated tax you are paying  
trust’s EIN and “2022 Form 1041-ES” on the check or money order. Do not send cash.         by check or             Dollars         Cents
Enclose, but don’t staple or attach, the payment with this voucher.                        money 
                                                                                           order.
                                                       Employer identification number

     Fiscal year filers—enter year ending              Name of estate or trust

                                                       Name and title of fiduciary

             (month and year)            Type or print Address of fiduciary (number, street, and room or suite no.)

                                                       City, state, and ZIP code

                                                                         Tear off here

     1041-ES                             Payment 
     Internal Revenue Service   2022
Form Department of the Treasury          Voucher            1                                                      OMB No. 1545-0971
File only if the estate or trust is making a payment of estimated tax. Return this voucher Calendar year—Due April 18, 2022
with check or money order payable to “United States Treasury.” Write the estate’s or       Amount of estimated tax you are paying  
trust’s EIN and “2022 Form 1041-ES” on the check or money order. Do not send cash.         by check or             Dollars         Cents
Enclose, but don’t staple or attach, the payment with this voucher.                        money 
                                                                                           order.
                                                       Employer identification number

     Fiscal year filers—enter year ending              Name of estate or trust

                                                       Name and title of fiduciary

             (month and year)            Type or print Address of fiduciary (number, street, and room or suite no.)

                                                       City, state, and ZIP code

                                                                              -7-

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