Form 1041 Filing Requirement & Deadline 2026
Screen a domestic estate, simple trust, complex trust, or wholly grantor-owned trust for the main Form 1041 filing triggers, then confirm the applicable deadline and extension form.
Form 1041 filing
RequiredCalendar-year due date
April 15, 2026Extension form
Form 7004• Gross income is at least $600.
• A domestic trust has taxable income for the year.
Calendar-year estates and trusts file the 2025 Form 1041 and Schedule K-1 by April 15, 2026. Fiscal-year returns are generally due on the 15th day of the fourth month after year-end. Form 7004 extends filing, not payment.
Calendar-year and fiscal-year deadlines
Calendar-year estates and trusts file the 2025 Form 1041 by April 15, 2026. A fiscal-year return is generally due on the 15th day of the fourth month following the close of the tax year. If the due date falls on a weekend or legal holiday, it moves to the next business day.
The tool screens the main domestic filing tests. Bankruptcy estates, foreign estates and trusts, tax-exempt trusts, qualified funeral trusts, electing small business trusts, and partial grantor trusts can have different forms or reporting methods.
Frequently asked questions
Who must file Form 1041?
A domestic decedent’s estate generally files with at least $600 of gross income or a nonresident alien beneficiary. A domestic trust generally files with any taxable income, at least $600 of gross income, or a nonresident alien beneficiary.
When is calendar-year Form 1041 due in 2026?
Calendar-year estates and trusts file the 2025 Form 1041 and provide Schedule K-1 by April 15, 2026.
When is a fiscal-year Form 1041 due?
A fiscal-year estate or trust generally files by the 15th day of the fourth month after the tax year closes, adjusted for weekends and legal holidays.
How does an estate or trust extend Form 1041?
File Form 7004 by the original due date to request the automatic filing extension. The extension does not extend the time to pay tax.
Sources
Related Calculators
Trust Tax Calculator
2026 Form 1041 ordinary brackets, $16,000 top-rate threshold, and 3.8% NIIT estimate
Schedule K-1 Tax Calculator
Estimate a federal reserve for pass-through ordinary, rental, investment, and SE income
Estate Tax Calculator
$15M OBBBA permanent exemption (2026), 40% top rate
2026 Estimated Tax Due Dates
Form 1040-ES Q1 through Q4 payment dates, covered income periods, and quarter-specific planning guides