Form 1041, U.S. Income Tax Return for Estates and Trusts Instructions
This form contains 162 fields organized into 26 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| topmostSubform[0].Page1[0].f1_14[0 | Text |
Enter any other relevant information or details for the estate or trust.
|
| topmostSubform[0].Page3[0].SeeInstructions_ReadOrder[0].f3_13[0 | Text |
Provide additional information as instructed in the form's instructions.
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| Address | ||
| Number, street, and room or suite no. (If a P.O. box, see the instructions.) | Text |
Enter the number, street, and room or suite number. If using a P.O. box, refer to the instructions.
|
| City town, state or province, country, and ZIP or foreign postal code | Text |
Enter the city, town, state or province, country, and ZIP or foreign postal code.
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| Calculations | ||
| Add lines 18 through 21 22 | Text |
Add the amounts from lines 18 through 21 and enter the total here.
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| Charitable Deductions | ||
| 1 1 Amounts paid or permanently set aside for charitable purposes from gross income. See instructions | Text |
Enter the amounts paid or permanently set aside for charitable purposes from the gross income of the estate or trust. Refer to the instructions for more details.
|
| 2 Tax-exempt income allocable to charitable contributions. See instructions 2 | Text |
Enter the tax-exempt income that is allocable to charitable contributions. Refer to the instructions for more details.
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| Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable purposes. See instructions 6 | Text |
Enter the Section 1202 exclusion allocable to capital gains that are paid or permanently set aside for charitable purposes. Refer to the instructions for more details.
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| 7 7 Charitable deduction. Subtract line 6 from line 5. Enter here and on page 1, line 13 | Text |
Calculate the charitable deduction by subtracting the amount on line 6 from the amount on line 5. Enter the result here and on page 1, line 13.
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| topmostSubform[0].Page3[0].c3_16[1]_2 | CheckBox |
Check this box if the estate or trust is claiming a charitable deduction.
|
| Deductions | ||
| topmostSubform[0].Page1[0].f1_24[0 | Text |
Enter the total deductions for the estate or trust.
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| 15a Other deductions (attach schedule). See instructions for deductions allowable under section 67(e) 15a | Text |
Enter other deductions here. Attach a schedule and refer to the instructions for deductions allowable under section 67(e).
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| b Net operating loss deduction. See instructions 15b | Text |
Enter the net operating loss deduction. Refer to the instructions for more details.
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| 18 Income distribution deduction (from Schedule B, line 15). Attach Schedules K-1 (Form 1041) 18 | Text |
Enter the income distribution deduction from Schedule B, line 15. Attach Schedules K-1 (Form 1041).
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| 19 Estate tax deduction including certain generation-skipping taxes (attach computation) 19 | Text |
Enter the estate tax deduction, including certain generation-skipping taxes. Attach the computation.
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| Exemption 21 | Text |
Enter the exemption amount.
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| Elections and Special Provisions | ||
| topmostSubform[0].Page3[0].c3_10[1]_2 | CheckBox |
Indicate whether the estate or trust has made a section 645 election.
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| topmostSubform[0].Page3[0].c3_11[0]_1 | CheckBox |
Indicate whether the estate or trust is a qualified disability trust.
|
| topmostSubform[0].Page3[0].c3_11[1]_2 | CheckBox |
Indicate whether the estate or trust is a simple trust.
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| topmostSubform[0].Page3[0].c3_12[0]_1 | CheckBox |
Indicate whether the estate or trust is a complex trust.
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| topmostSubform[0].Page3[0].c3_12[1]_2 | CheckBox |
Indicate whether the estate or trust is a grantor type trust.
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| topmostSubform[0].Page3[0].c3_13[0]_1 | CheckBox |
Indicate whether the estate or trust is a bankruptcy estate.
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| topmostSubform[0].Page3[0].c3_13[1]_2 | CheckBox |
Indicate whether the estate or trust is a pooled income fund.
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| topmostSubform[0].Page3[0].c3_14[0]_1 | CheckBox |
Indicate whether the estate or trust is a charitable remainder annuity trust.
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| topmostSubform[0].Page3[0].c3_14[1]_2 | CheckBox |
Indicate whether the estate or trust is a charitable remainder unitrust.
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| topmostSubform[0].Page3[0].c3_15[0]_1 | CheckBox |
Indicate whether the estate or trust is a qualified subchapter S trust.
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| topmostSubform[0].Page3[0].c3_15[1]_2 | CheckBox |
Indicate whether the estate or trust is an electing small business trust.
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| topmostSubform[0].Page3[0].c3_16[0]_1 | CheckBox |
Indicate whether the estate or trust is a qualified funeral trust.
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| General | ||
| topmostSubform[0].Page1[0].LinesA-B[0].c1_5[0]_1 | CheckBox |
Check this box if the estate or trust is a simple trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_6[0]_1 | CheckBox |
Check this box if the estate or trust is a complex trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_7[0]_1 | CheckBox |
Check this box if the estate or trust is a qualified disability trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_8[0]_1 | CheckBox |
Check this box if the estate or trust is an ESBT (Electing Small Business Trust).
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| topmostSubform[0].Page3[0].c3_9[0]_1 | CheckBox |
Check this box if the estate or trust is a qualified subchapter S trust.
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| General Information | ||
| topmostSubform[0].Page3[0].c3_1[0]_1 | CheckBox |
Check this box if applicable. Refer to the specific instructions for this checkbox.
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| topmostSubform[0].Page3[0].f3_5[0 | Text |
Enter the relevant information as required. Refer to the form instructions for more details.
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| 17 | Text |
Enter the relevant information as required. Refer to the form instructions for more details.
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| topmostSubform[0].Page3[0].f3_9[0 | Text |
Enter the relevant information as required. Refer to the form instructions for more details.
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| topmostSubform[0].Page3[0].f3_10[0 | Text |
Enter the relevant information as required. Refer to the form instructions for more details.
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| topmostSubform[0].Page3[0].c3_2[0]_1 | CheckBox |
Check this box if applicable. Refer to the specific instructions for this checkbox.
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| topmostSubform[0].Page3[0].c3_2[1]_2 | CheckBox |
Check this box if applicable. Refer to the specific instructions for this checkbox.
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| topmostSubform[0].Page3[0].f3_12[0 | Text |
Enter the relevant information as required. Refer to the form instructions for more details.
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| topmostSubform[0].Page3[0].c3_3[0]_1 | CheckBox |
Check this box if applicable. Refer to the specific instructions for this checkbox.
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| Identification | ||
| topmostSubform[0].Page1[0].DateNameAddress_ReadOrder[0].f1_1[0 | Text |
Enter the date in the format MM/DD/YYYY.
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| topmostSubform[0].Page1[0].DateNameAddress_ReadOrder[0].f1_2[0 | Text |
Enter the name of the estate or trust.
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| topmostSubform[0].Page1[0].DateNameAddress_ReadOrder[0].f1_3[0 | Text |
Enter the state abbreviation (2 characters).
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| Name of estate or trust (If a grantor type trust, see the instructions.) | Text |
Enter the name of the estate or trust. If it is a grantor type trust, refer to the instructions.
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| topmostSubform[0].Page1[0].DateNameAddress_ReadOrder[0].f1_5[0 | Text |
Enter the employer identification number (EIN) of the estate or trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_9[0]_1 | CheckBox |
Check this box if the estate or trust is a grantor type trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].f1_8[0 | Text |
Enter the name of the estate or trust.
|
| C Employer identification number | Text |
Enter the Employer Identification Number (EIN) of the estate or trust. This should be a 9-digit number.
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| D Date entity created | Text |
Enter the date when the estate or trust was created.
|
| topmostSubform[0].Page1[0].LinesC-E[0].c1_10[0]_1 | CheckBox |
Check this box if the estate or trust is a bankruptcy estate.
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| topmostSubform[0].Page1[0].LinesC-E[0].c1_11[0]_1 | CheckBox |
Check this box if the estate or trust is a pooled income fund.
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| topmostSubform[0].Page1[0].LinesC-E[0].c1_12[0]_1 | CheckBox |
Check this box if the estate or trust is a charitable remainder trust.
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| topmostSubform[0].Page1[0].f1_15[0 | Text |
Enter the name of the estate or trust.
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| topmostSubform[0].Page1[0].f1_16[0 | Text |
Enter the name and title of the fiduciary.
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| topmostSubform[0].Page1[0].f1_17[0 | Text |
Enter the address of the fiduciary.
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| topmostSubform[0].Page1[0].f1_18[0 | Text |
Enter the city, state, and ZIP code of the fiduciary.
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| topmostSubform[0].Page1[0].f1_19[0 | Text |
Enter the Employer Identification Number (EIN) of the estate or trust.
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| topmostSubform[0].Page1[0].f1_20[0 | Text |
Enter the date the entity was created.
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| topmostSubform[0].Page1[0].f1_21[0 | Text |
Enter the type of entity (e.g., simple trust, complex trust, estate).
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| topmostSubform[0].Page1[0].c1_22[0]_1 | CheckBox |
Check this box if the estate or trust is a grantor type trust.
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| topmostSubform[0].Page1[0].f1_28[0 | Text |
This field is for entering the name of the estate or trust.
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| topmostSubform[0].Page1[0].f1_31[0 | Text |
This field is for entering additional information related to the estate or trust.
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| topmostSubform[0].Page1[0].f1_32[0 | Text |
This field is for entering additional information related to the estate or trust.
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| topmostSubform[0].Page1[0].f1_35[0 | Text |
This field is for entering additional information related to the estate or trust.
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| topmostSubform[0].Page1[0].f1_38[0 | Text |
This field is for entering additional information related to the estate or trust.
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| topmostSubform[0].Page1[0].f1_42[0 | Text |
Enter the name of the estate or trust.
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| 28 | Text |
Enter the Employer Identification Number (EIN) of the estate or trust.
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| topmostSubform[0].Page1[0].f1_45[0 | Text |
Enter the name and title of the fiduciary.
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| EIN of fiduciary if a financial institution | Text |
Enter the EIN of the fiduciary if it is a financial institution. Maximum length is 10 characters.
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| Phone no | Text |
Enter the phone number of the fiduciary or responsible party for the estate or trust.
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| Identification Information | ||
| topmostSubform[0].Page1[0].f1_11[0 | Text |
Enter the Employer Identification Number (EIN) of the estate or trust.
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| topmostSubform[0].Page1[0].f1_12[0 | Text |
Enter the name of the estate or trust.
|
| Income | ||
| 8 Other income. List type and amount ae98 | Text |
List the type and amount of other income not reported elsewhere.
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| 9 Total income. Combine lines 1, 2a, and 3 through 8 9 | Text |
Enter the total income by combining lines 1, 2a, and 3 through 8.
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| Income and Deductions | ||
| 1 Adjusted total income. See instructions | Text |
Enter the adjusted total income of the estate or trust. Refer to the instructions for more details.
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| 2 2 Adjusted tax-exempt interest | Text |
Enter the adjusted tax-exempt interest income of the estate or trust. Refer to the instructions for more details.
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| 3 Total net gain from Schedule D (Form 1041), line 19, column (1). See instructions 3 | Text |
Enter the total net gain from Schedule D (Form 1041), line 19, column (1). Refer to the instructions for more details.
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| 7 Distributable net income. Combine lines 1 through 6. If zero or less, enter -0 | Text |
Calculate the distributable net income by combining lines 1 through 6. If the result is zero or less, enter -0.
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| Income Distribution | ||
| 11 11 Total distributions. Add lines 9 and 10. If greater than line 8, see instructions | Text |
Enter the total distributions by adding lines 9 and 10. If the result is greater than line 8, refer to the form instructions for further guidance.
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| 12 12 Enter the amount of tax-exempt income included on line 11 | Text |
Enter the amount of tax-exempt income included on line 11.
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| 15 Income distribution deduction. Enter the smaller of line 13 or line 14 here and on page 1, line 18 15 | Text |
Enter the income distribution deduction, which is the smaller of line 13 or line 14. Also, enter this amount on page 1, line 18.
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| Income Distribution Deductions | ||
| topmostSubform[0].Page3[0].c3_17[0]_1 | CheckBox |
Check this box if the estate or trust is claiming an income distribution deduction.
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| Income Information | ||
| 2a Total ordinary dividends. 2a | Text |
Enter the total amount of ordinary dividends received by the estate or trust.
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| Income Reporting | ||
| 8 If a complex trust, enter accounting income for the tax year as determined under the governing instrument and applicable local law 8 | Text |
Enter the accounting income for the tax year as determined under the governing instrument and applicable local law if the trust is a complex trust.
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| 10 | Text |
Enter the amount for line 10 as specified in the form instructions.
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| 14 | Text |
Enter the amount for line 14 as specified in the form instructions.
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| Other Deductions | ||
| topmostSubform[0].Page3[0].c3_17[1]_2 | CheckBox |
Check this box if the estate or trust is claiming any other deductions not specified elsewhere.
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| Preparer Information | ||
| Print/Type preparer's name | Text |
Print or type the name of the preparer.
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| topmostSubform[0].Page1[0].c1_25[0]_1 | CheckBox |
Check this box if the preparer is self-employed.
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| PTIN | Text |
Enter the Preparer Tax Identification Number (PTIN). Maximum length is 11 characters.
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| Firm's name | Text |
Enter the name of the preparer's firm.
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| Firm's address | Text |
Enter the address of the preparer's firm.
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| Firm's EIN | Text |
Enter the Employer Identification Number (EIN) of the preparer's firm. Maximum length is 10 characters.
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| Tax Calculation | ||
| topmostSubform[0].Page1[0].f1_25[0 | Text |
Enter the taxable income of the estate or trust.
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| topmostSubform[0].Page1[0].f1_26[0 | Text |
Enter the total tax liability for the estate or trust.
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| 24 Total tax (from Schedule G, Part I, line 9) 24 | Text |
Enter the total tax amount from Schedule G, Part I, line 9.
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| 25 Current year net 965 tax liability paid from Form 965-A, Part II, column (k) (see instructions) 25 | Text |
Enter the current year net 965 tax liability paid from Form 965-A, Part II, column (k). Refer to the instructions for more details.
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| Total payments (from Schedule G, Part II, line 19) 26 | Text |
Enter the total payments from Schedule G, Part II, line 19.
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| 29 Overpayment. If line 26 is larger than the total of lines 24, 25, and 27, enter amount overpaid. 29 | Text |
Enter the amount of overpayment if line 26 is larger than the total of lines 24, 25, and 27.
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| Amount of line 29 to be: a Credited to 2024 b63a ; b Refunded 30 | Text |
Specify the amount of line 29 to be credited to 2024 or refunded.
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| a Tax on taxable income. See instructions 1a | Text |
Enter the tax on taxable income as per the form instructions.
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| C Alternative minimum tax (from Schedule I (Form 1041), line 54) 1c | Text |
Enter the alternative minimum tax from Schedule I (Form 1041), line 54.
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| 1d | Text |
Enter the amount for line 1d as specified in the form instructions.
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| 5 Net investment income tax from Form 8960, line 21 | Text |
Enter the net investment income tax amount from Form 8960, line 21.
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| topmostSubform[0].Page2[0].f2_35[0 | Text |
Enter the amount for the corresponding field on Page 2.
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| 6b | Text |
Enter the amount for line 6b.
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| topmostSubform[0].Page2[0].f2_37[0 | Text |
Enter the amount for the corresponding field on Page 2.
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| Other recapture taxes: 9d70 C 6c | Text |
Enter the amount for other recapture taxes. Refer to line 6c.
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| 7 Household employment taxes. Attach Schedule H (Form 1040) 7 | Text |
Enter the household employment taxes amount. Attach Schedule H (Form 1040) for details.
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| topmostSubform[0].Page2[0].f2_40[0 | Text |
Enter the amount for the corresponding field on Page 2.
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| 9 Total tax. Add lines 3 through 8. Enter here and on page 1, line 24 9 | Text |
Enter the total tax amount by adding lines 3 through 8. This amount should also be entered on page 1, line 24.
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| Tax Credits | ||
| 2a Foreign tax credit. Attach Form 1116. 2a | Text |
Enter the foreign tax credit and attach Form 1116.
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| C Credit for prior year minimum tax. Attach Form 8801 2c | Text |
Enter the credit for prior year minimum tax and attach Form 8801.
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| d Bond credits. Attach Form 8912 2d | Text |
Enter the bond credits amount. Attach Form 8912 to provide details.
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| 2e | Text |
Enter the amount for line 2e.
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| topmostSubform[0].Page2[0].f2_32[0 | Text |
Enter the amount for the corresponding field on Page 2.
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| topmostSubform[0].Page2[0].f2_33[0 | Text |
Enter the amount for the corresponding field on Page 2.
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| Tax Liability | ||
| 15 Current year net 965 tax liability from Form 965-A, Part I, column (f) (see instructions) 15 | Text |
Enter the current year net 965 tax liability from Form 965-A, Part I, column (f). Refer to the instructions for more details.
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| Tax Payments | ||
| topmostSubform[0].Page1[0].f1_27[0 | Text |
Enter the total tax payments made by the estate or trust.
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| 10 Current year's estimated tax payments and amount applied from preceding year's return 10 | Text |
Enter the current year's estimated tax payments and the amount applied from the preceding year's return.
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| topmostSubform[0].Page3[0].f3_2[0 | Text |
Enter the amount for the corresponding field on Page 3.
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| 12 Subtract line 11 from line 10. 12 | Text |
Subtract line 11 from line 10 and enter the result here.
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| 13 Tax paid with Form 7004. See instructions 13 | Text |
Enter the amount of tax paid with Form 7004. Refer to the instructions for more details.
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| 16 Payments from Form 2439 16 | Text |
Enter the payments from Form 2439. Refer to the instructions for more details.
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| 19 Total payments. Add lines 12 through 18b. Enter here and on page 1, line 26 19 | Text |
Enter the total payments by adding lines 12 through 18b. This amount should also be entered on page 1, line 26.
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| Trust Information | ||
| topmostSubform[0].Page1[0].c1_13[0]_1 | CheckBox |
Check this box if the estate or trust is a simple trust.
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| topmostSubform[0].Page1[0].c1_14[0]_1 | CheckBox |
Check this box if the estate or trust is a complex trust.
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| topmostSubform[0].Page1[0].c1_15[0]_1 | CheckBox |
Check this box if the estate or trust is a qualified disability trust.
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| topmostSubform[0].Page1[0].c1_16[0]_1 | CheckBox |
Check this box if the estate or trust is an ESBT (Electing Small Business Trust).
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| topmostSubform[0].Page1[0].c1_17[0]_1 | CheckBox |
Check this box if the estate or trust is a grantor type trust.
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| topmostSubform[0].Page1[0].c1_18[0]_1 | CheckBox |
Check this box if the estate or trust is a bankruptcy estate.
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| topmostSubform[0].Page1[0].c1_19[0]_1 | CheckBox |
Check this box if the estate or trust is a pooled income fund.
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| topmostSubform[0].Page1[0].c1_20[0]_1 | CheckBox |
Check this box if the estate or trust is a charitable trust.
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| topmostSubform[0].Page1[0].c1_21[0]_1 | CheckBox |
Check this box if the estate or trust is a qualified funeral trust.
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| Trust Type | ||
| topmostSubform[0].Page1[0].c1_23[0]_1 | CheckBox |
Check this box if the estate or trust is a simple trust.
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| topmostSubform[0].Page1[0].c1_23[1]_2 | CheckBox |
Check this box if the estate or trust is a complex trust.
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| topmostSubform[0].Page3[0].c3_3[1]_2 | CheckBox |
Check this box if the estate or trust is a simple trust.
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| topmostSubform[0].Page3[0].c3_4[0]_1 | CheckBox |
Check this box if the estate or trust is a complex trust.
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| topmostSubform[0].Page3[0].c3_4[1]_2 | CheckBox |
Check this box if the estate or trust is a qualified disability trust.
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| topmostSubform[0].Page3[0].c3_5[0]_1 | CheckBox |
Check this box if the estate or trust is an electing small business trust.
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| topmostSubform[0].Page3[0].c3_5[1]_2 | CheckBox |
Check this box if the estate or trust is a pooled income fund.
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| topmostSubform[0].Page3[0].c3_6[0]_1 | CheckBox |
Check this box if the estate or trust is a grantor type trust.
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| topmostSubform[0].Page3[0].c3_6[1]_2 | CheckBox |
Check this box if the estate or trust is a bankruptcy estate.
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| topmostSubform[0].Page3[0].c3_7[0]_1 | CheckBox |
Check this box if the estate or trust is a charitable trust.
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| topmostSubform[0].Page3[0].c3_8[0]_1 | CheckBox |
Check this box if the estate or trust is a qualified funeral trust.
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| topmostSubform[0].Page3[0].c3_10[0]_1 | CheckBox |
Check this box if the estate or trust is a nonexempt charitable trust.
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| Type of Entity | ||
| topmostSubform[0].Page1[0].LinesA-B[0].c1_1[0]_1 | CheckBox |
Check this box if the estate or trust is a simple trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_2[0]_1 | CheckBox |
Check this box if the estate or trust is a complex trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_3[0]_1 | CheckBox |
Check this box if the estate or trust is a qualified disability trust.
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| topmostSubform[0].Page1[0].LinesA-B[0].c1_4[0]_1 | CheckBox |
Check this box if the estate or trust is an ESBT (Electing Small Business Trust).
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| Uncategorized | ||
| topmostSubform[0].Page2[0].f2_3[0 | Text |
This field appears to be missing a description. Please refer to the form instructions for the correct information to enter here.
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| 4 | Text |
This field appears to be missing a description. Please refer to the form instructions for the correct information to enter here.
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| 5 5 | Text |
This field appears to be missing a description. Please refer to the form instructions for the correct information to enter here.
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| topmostSubform[0].Page2[0].f2_11[0 | Text |
This field appears to be missing a description. Please refer to the form instructions for the correct information to enter here.
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| 5 | Text |
This field appears to be missing a description. Please refer to the form instructions for the correct information to enter here.
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| positive number | Text |
Enter a positive number as required by the form instructions.
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| topmostSubform[0].Page2[0].f2_16[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or the surrounding context on the form for more information.
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| topmostSubform[0].Page2[0].f2_20[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or the surrounding context on the form for more information.
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| topmostSubform[0].Page2[0].f2_24[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or the surrounding context on the form for more information.
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| topmostSubform[0].Page2[0].f2_28[0 | Text |
This field appears to be missing a label. Please refer to the form instructions or the surrounding context on the form for more information.
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