Allocation of Estimated Tax Payments to Beneficiaries (Form 1041-T)

This form was developed to allow a trustee of a trust or an executor of an estate to make an election under IRC section 643(g) to allocate any payment of estimated tax to a beneficiary(ies). This form serves as a transmittal so that Service Center personnel can determine the correct amounts that are to be transferred from the fiduciary's account to the individual's account.

The latest form for Allocation of Estimated Tax Payments to Beneficiaries (Form 1041-T) expires 2022-07-31 and can be found here.