Form 1041

Schedule A Charitable Deduction. Don't complete for a simple trust or a pooled income fund.
1 Amounts paid or permanently set aside for charitable purposes from gross income. See instructions
2 Tax-exempt income allocable to charitable contributions. See instructions
3 Subtract line 2 from line 1
4 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes
5 Add lines 3 and 4
6 Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable purposes. See instructions
7 Charitable deduction. Subtract line 6 from line 5. Enter here and on page 1, line 13
Schedule B Income Distribution Deduction
1 Adjusted total income. See instructions
2 Adjusted tax-exempt interest
3 Total net gain from Schedule D (Form 1041), line 19, column (1). See instructions
4 Enter amount from Schedule A, line 4 (minus any allocable section 1202 exclusion)
5 Capital gains for the tax year included on Schedule A, line 1. See instructions
6 Enter any gain from page 1, line 4, as a negative number. If page 1, line 4, is a loss, enter the loss as a positive number
7 Distributable net income. Combine lines 1 through 6. If zero or less, enter -0-
8 If a complex trust, enter accounting income for the tax year as determined under the governing instrument and applicable local law
9 Income required to be distributed currently
10 Other amounts paid, credited, or otherwise required to be distributed
11 Total distributions. Add lines 9 and 10. If greater than line 8, see instructions
12 Enter the amount of tax-exempt income included on line 11
13 Tentative income distribution deduction. Subtract line 12 from line 11
14 Tentative income distribution deduction. Subtract line 2 from line 7. If zero or less, enter -0-
15 Income distribution deduction. Enter the smaller of line 13 or line 14 here and on page 1, line 18
Schedule G Tax Computation and Payments (see instructions)
Part I — Tax Computation
1a Tax on taxable income. See instructions
1b Tax on lump-sum distributions. Attach Form 4972
1c Alternative minimum tax (from Schedule I (Form 1041), line 54)
1d Amount from Form 4255, Part I, line 3, column (q)
1e Total. Add lines 1a through 1d
2a Foreign tax credit. Attach Form 1116
2b General business credit. Attach Form 3800
2c Credit for prior year minimum tax. Attach Form 8801
2d Bond credits. Attach Form 8912
2e Total credits. Add lines 2a through 2d
3 Subtract line 2e from line 1e. If zero or less, enter -0-
4 Tax on the ESBT portion of the trust (from ESBT Tax Worksheet, line 17). See instructions
5 Net investment income tax from Form 8960, line 21
6a Amount from Form 4255, Part I, line 3, column (r)
6b Recapture tax from Form 8611
6c Other recapture taxes:
7 Household employment taxes. Attach Schedule H (Form 1040)
8 Other taxes and amounts due
9 Total tax. Add lines 3 through 8. Enter here and on page 1, line 24

Schedule G Tax Computation and Payments (see instructions) (continued)
Part II — Payments
10 Current year's estimated tax payments and amount applied from preceding year's return
11 Estimated tax payments allocated to beneficiaries (from Form 1041-T)
12 Subtract line 11 from line 10
13 Tax paid with Form 7004. See instructions
14 Federal income tax withheld. If any is from Form(s) 1099, check here
15 Current year net 965 tax liability from Form 965-A, Part I, column (f) (see instructions)
16 Payments from Form 2439
17 Payments from Form 4136
18a Elective payment election amount from Form 3800
b Other credits or payments (see instructions)
c Section 1062 applicable net tax liability. Enter amount from Form 1062, line 14
19 Total payments and section 1062 net tax liability deferred. Add lines 12 through 18c. Enter here and on page 1, line 26
Other Information

Other Information

Rows	Yes	No
1 Did the estate or trust receive tax-exempt income? If "Yes," attach a computation of the allocation of expenses.
2 Did the estate or trust receive all or any part of the earnings (salary, wages, and other compensation) of any individual by reason of a contract assignment or similar arrangement?
3 At any time during calendar year 2025, did the estate or trust have an interest in or a signature or other authority over a bank, securities, or other financial account in a foreign country? See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes," enter the name of the foreign country (BELOW)
4 During the tax year, did the estate or trust receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? If "Yes," the estate or trust may have to file Form 3520 and/or ensure that the foreign trust files Form 3520-A. See instructions
5 Did the estate or trust receive, or pay, any qualified residence interest on seller-provided financing? If "Yes," see the instructions for the required attachment For (6), (7) and (8), see below.
9 Are any present or future trust beneficiaries skip persons? See instructions
10 Was the trust a specified domestic entity required to file Form 8938 for the tax year? See the Instructions for Form 8938
11a Did the estate or trust distribute S corporation stock for which it made a section 965(i) election?
11b If "Yes," did each beneficiary enter into an agreement to be liable for the net tax liability? See instructions
12 Did the estate or trust either make a section 965(i) election or enter into a transfer agreement as an eligible section 965(i) transferee for S corporation stock held on the last day of the tax year? See instructions
13 At any time during the tax year, did the estate or trust (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? See instructions
14 ESBTs only. Does the ESBT have a nonresident alien grantor? If "Yes," see instructions
15 ESBTs only. Did the S portion of the trust claim a qualified business income deduction? If "Yes," see instructions

1 Enter the amount of tax-exempt interest income and exempt-interest dividends $
3 If "Yes," enter the name of the foreign country
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