Trust Tax Calculator 2026
Estimate federal income tax retained by a non-grantor trust or decedent's estate using the compressed 2026 Form 1041 ordinary brackets and the separate 3.8% net investment income tax test.
Use Form 1041 taxable income after deductions and the distribution deduction.
The 3.8% NIIT uses the lesser of this amount or AGI above $16,000.
Total federal tax
$7,523Ordinary income tax
$7,181Net investment income tax
$342Marginal ordinary rate
37.00%For 2026, an estate or trust reaches the 37% ordinary bracket once taxable income exceeds $16,000. Distributions can shift distributable net income to beneficiaries, but the fiduciary must apply the Form 1041 distribution-deduction and Schedule K-1 rules.
This estimate does not run the Schedule D capital-gain worksheet. Capital gains retained in principal, qualified dividends, charitable deductions, and grantor-trust reporting can change the return.
Trust tax, beneficiary tax, and Form 1041
This calculator estimates entity-level tax after the distribution deduction. A simple trust generally distributes current income; a complex trust may retain income or distribute principal. Grantor trusts usually report taxable items to the grantor instead of paying entity-level tax under this schedule.
Capital gains and qualified dividends use Schedule D and its worksheets, not only the ordinary bracket table. Use the completed fiduciary return when those items are material.
Frequently asked questions
What are the 2026 trust tax brackets?
Estates and trusts pay 10% up to $3,300, 24% from $3,300 to $11,700, 35% from $11,700 to $16,000, and 37% above $16,000 of taxable income.
When does a trust reach the 37% federal rate in 2026?
The 37% ordinary income-tax bracket begins when estate or trust taxable income exceeds $16,000 in 2026.
Does a trust pay the 3.8% net investment income tax?
Potentially. NIIT is 3.8% of the lesser of undistributed net investment income or adjusted gross income above $16,000 for 2026, subject to statutory exceptions.
Do beneficiaries pay tax on trust distributions?
A trust or estate can deduct qualifying distributions under the distributable-net-income rules and report allocated items to beneficiaries on Schedule K-1. The character and amount require the completed Form 1041.
Sources
Related Calculators
Form 1041 Filing Requirement
$600 gross-income test, trust taxable-income rule, April 15, 2026 deadline, and Form 7004
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$15M OBBBA permanent exemption (2026), 40% top rate
Inheritance Tax by State Calculator
KY, MD, NE, NJ, PA inheritance tax by relationship class — spouse exempt, collateral/unrelated up to 16%. Iowa repealed 2025
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Estimate a federal reserve for pass-through ordinary, rental, investment, and SE income