State Fiduciary Income Tax

Form 1041 by State: Where Estates and Trusts File Twice

41 states and DC layer their own fiduciary income tax return on top of the federal Form 1041 — each with its own form number, thresholds, and deadlines. Nine states require nothing at all. Find your state below.

E-File the Federal 1041Federal Form 1041 Guide

Quick Answer

41 states plus DC impose a fiduciary income tax, filed on the state’s own return (California’s Form 541, New York’s IT-205, Pennsylvania’s PA-41, and so on) in addition to the federal Form 1041. Nine states have no fiduciary income tax: AK, FL, NV, NH, SD, TN, TX, WA, and WY — there, the federal 1041 is the whole job.

State-by-state guides

Each guide covers the state form, who must file, the due date and extension rule, current rates, and the quirks that differ from federal — verified against the state agency’s current instructions.

StateReturnDue (calendar year)Rate snapshot
CaliforniaForm 541April 15California's graduated individual rates
New YorkForm IT-205April 15New York's graduated rates
PennsylvaniaForm PA-41April 15Pennsylvania's flat 3.07% personal income tax rate
IllinoisForm IL-1041April 15The 4.95% income tax
OhioForm IT 1041April 15Ohio's graduated individual income tax rates
New JerseyForm NJ-1041April 15New Jersey's graduated rates
GeorgiaForm 501April 15Georgia's flat rate
North CarolinaForm D-407April 15A flat 4.25% for 2025
MichiganForm MI-1041April 15Michigan's flat 4.25% income tax rate
VirginiaForm 770May 1Virginia's graduated rates
MassachusettsForm 2April 15Most income at the 5% rate; short-term capital gains at a higher rate
MarylandForm 504April 15Maryland's graduated rates up to 5.75% plus applicable local rates

The nine states with no fiduciary income tax

In these states an estate or trust files only the federal Form 1041 — there is no state fiduciary return to prepare:

StateNote
AlaskaNo state income tax; federal Form 1041 only.
FloridaNo fiduciary income tax despite heavy estate volume; federal Form 1041 only.
NevadaNo state income tax; federal Form 1041 only.
New HampshireInterest & Dividends tax (which reached fiduciaries) repealed effective Jan 1, 2025.
South DakotaNo income tax — and the top trust-domicile state; federal Form 1041 only.
TennesseeHall tax on trust interest/dividends fully repealed in 2021; federal Form 1041 only.
TexasNo fiduciary income tax; federal Form 1041 only.
WashingtonNo fiduciary income tax (a separate capital gains excise tax can apply); federal Form 1041 only.
WyomingNo income tax; trust-friendly domicile; federal Form 1041 only.

Two of the biggest estate-volume states — Texas and Florida — are on this list, as are the country’s favorite trust domiciles, South Dakota and Wyoming. Fiduciaries there still face the full federal filing: the federal Form 1041 guide covers it end to end.

More states on the way

Guides for the remaining taxing states — Alabama, Arizona, Arkansas, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, Vermont, West Virginia, Wisconsin — are being verified and published state by state.

Every state starts with the federal 1041

Whichever state you are in, the federal return comes first — prepare and e-file it through the IRS MeF system with an electronic acknowledgment.

E-File the Federal 1041

State fiduciary tax FAQs

Which states have no fiduciary income tax?
Nine states require no fiduciary income tax return: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire joined the list when its Interest & Dividends tax was repealed effective January 1, 2025. In these states, an estate or trust files only the federal Form 1041 (Washington fiduciaries should note its separate capital gains excise tax).
Do I file the state return instead of the federal Form 1041?
No — in the 41 states (plus DC) with a fiduciary income tax, the state return is filed in addition to the federal Form 1041. The federal return goes to the IRS under the federal thresholds; the state return goes to the state agency under its own rules, usually starting from the federal figures.
Are state filing thresholds the same as the federal $600 rule?
Rarely. Georgia mirrors the federal $600 threshold, but Massachusetts requires filing at just $100 of income, New Jersey not until gross income tops $10,000, and California uses its own $10,000-gross / low-net-income triggers. Whether you owe a state return is a state-by-state question — check the guide for your state.
Do state fiduciary due dates match the federal April 15?
Usually, but not always — Virginia’s Form 770 is due May 1, and extension rules vary widely: some states honor the federal Form 7004 automatically (Ohio, North Carolina), some are automatic with a payment condition (New Jersey’s 80% rule, Massachusetts’ 80% rule, Virginia’s 90% rule), and some require their own form (New York’s IT-370-PF).

Disclaimer: State fiduciary tax rules, rates, and thresholds change — verify current requirements with each state’s tax agency before filing. This page is general information, not tax advice. TaxFilingCenter is an IRS-authorized e-file provider for federal returns and does not provide legal or tax advice.