Beruflich Dokumente
Kultur Dokumente
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 䊳 $
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
%
For Paperwork Reduction Act Notice, see back of form. Cat. No. 64305W Form 1041-T (2003)
Form 1041-T (2003) Page 2
When To File tax payments into two categories. First, list all the
For the election to be valid, a trust or decedent’s individual beneficiaries (those who have social security
estate must file Form 1041-T by the 65th day after the numbers (SSNs)). Then, list all the other beneficiaries.
close of the tax year as shown at the top of the form. Column (c)—Beneficiary’s identifying number. For
For a calendar year trust or decedent’s estate, that each beneficiary, enter the SSN (for individuals) or
date is March 5, 2004. If the due date falls on a employer identification number (EIN) (for all other
Saturday, Sunday, or legal holiday, file on the next entities). Failure to enter a valid SSN or EIN may cause
business day. a delay in processing and could result in penalties
being imposed on the beneficiary. For those
Period Covered beneficiaries who file a joint return, you can assist the
IRS in crediting the proper account by also providing
File the 2003 form for calendar year 2003 and fiscal
the SSN, if known, of the beneficiary’s spouse.
years beginning in 2003 and ending in 2004. If the
However, this is an optional entry.
form is for a fiscal year or a short tax year, fill in the
tax year space at the top of the form. Column (d)—Amount of estimated tax payment
allocated to beneficiary. For each beneficiary, also
Where To File enter this amount on Schedule K-1 (Form 1041), line
14a.
Please mail to the following Column (e)—Proration percentage. For each listed
Internal Revenue Service
If you are located in Center
beneficiary, divide the amount shown in column (d) by
䊲 䊲 the amount shown on line 1 and enter the result as a
percentage.
Connecticut, Delaware,
District of Columbia, Illinois, Indiana,
Kentucky, Maine, Maryland,
Line 3
Massachusetts, Michigan,
Cincinnati, OH 45999
If you are allocating a payment of estimated taxes to
New Hampshire, New Jersey, New York, more than 10 beneficiaries, list the additional
North Carolina, Ohio, Pennsylvania,
Rhode Island, South Carolina, Vermont,
beneficiaries on an attached sheet that follows the
Virginia, West Virginia, Wisconsin format of line 2. Enter on line 3 the total from the
attached sheet(s).
Alabama, Alaska, Arizona, Arkansas,
California, Colorado, Florida, Georgia,
Hawaii, Idaho, Iowa, Kansas, Louisiana, Paperwork Reduction Act Notice. We ask for the
Minnesota, Mississippi, Missouri, information on this form to carry out the Internal
Ogden, UT 84201
Montana, Nebraska, Nevada,
New Mexico, North Dakota, Oklahoma, Revenue laws of the United States. You are required to
Oregon, South Dakota, Tennessee, give us the information. We need it to ensure that you
Texas, Utah, Washington, Wyoming are complying with these laws and to allow us to figure
A foreign country or a U.S. possession Philadelphia, PA 19255 the correct amount of allocated tax payments.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Specific Instructions Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or
Address its instructions must be retained as long as their
Include the suite, room, or other unit number after the contents may become material in the administration of
street address. If the post office does not deliver mail any Internal Revenue law. Generally, tax returns and
to the street address and the fiduciary has a P.O. box, return information are confidential, as required by
show the box number instead of the street address. section 6103.
The time needed to complete and file this form will
Line 1 vary depending on individual circumstances. The
Enter the amount of estimated tax payments made by estimated average time is:
the trust or decedent’s estate that the fiduciary elects Recordkeeping 19 min.
to treat as a payment made by the beneficiaries. This
Learning about the
amount is treated as if paid or credited to the
law or the form 4 min.
beneficiaries on the last day of the tax year of the trust
or decedent’s estate. Be sure to include it on Form Preparing the form 18 min.
1041, Schedule B, line 10. Copying, assembling, and
Caution: You cannot allocate to a beneficiary tax sending the form to the IRS 16 min.
withheld from income, such as withholding from lottery If you have comments concerning the accuracy of
or other gambling winnings, or from salary or pension these time estimates or suggestions for making this
payments reported on Form 1041. You must report this form simpler, we would be happy to hear from you.
withholding on line 24e of Form 1041. You can write to the Tax Products Coordinating
Committee, Western Area Distribution Center, Rancho
Line 2 Cordova, CA 95743-0001. Do not send the form to
Column (b)—Beneficiary’s name and address. Group this address. Instead, see Where To File on this page.
the beneficiaries to whom you are allocating estimated