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Payments to Beneficiaries
OMB No. 1545-1020
1 Total amount of estimated taxes to be allocated to beneficiaries. Enter here and on Form 1041, line 24b © $
2 Allocation to beneficiaries:
(d)
(c) (e)
(a) (b) Amount of estimated
Beneficiary’s identifying Proration
No. Beneficiary’s name and address tax payment allocated
number percentage
to beneficiary
1
%
2
%
3
%
4
%
5
%
6
%
7
%
8
%
9
%
10
%
Section references are to the Inter nal Revenue Code. When To File
General Instructions For the election to be valid, a trust or decedent’s
Purpose of Form estate must file Form 1041-T by the 65th day after the
A trust or, for its final tax year, a decedent’s estate close of the tax year as shown at the top of the form.
may elect under section 643(g) to have any part of its If the due date falls on a Saturday, Sunday, or legal
estimated tax payments (but not income tax withheld) holiday, file on the next business day. For a calendar
treated as made by a beneficiary or beneficiaries. The year trust or decedent’s estate, that date is March 8,
fiduciary files Form 1041-T to make the election. Once 1999.
made, the election is irrevocable. Period Covered
How To File File the 1998 form for calendar year 1998 and fiscal
Attach Form 1041-T to Form 1041 only if you are years beginning in 1998 and ending in 1999. If the
making the election with Form 1041, U.S. Income Tax form is for a fiscal year or a short tax year, fill in the
Return for Estates and Trusts. Otherwise, file Form tax year space at the top of the form.
1041-T separately.
For Paperwork Reduction Act Notice, see back of form. Cat. No. 64305W Form 1041-T (1998)
Form 1041-T (1998) Page 2