State Fiduciary Income Tax

Ohio Form IT 1041: The Ohio Fiduciary Income Tax Return

Estates and trusts connected to Ohio file Form IT 1041 with the Department of Taxation — on top of, not instead of, the federal Form 1041. Here is who must file, the deadlines, the rates, and the Ohio-specific rules that differ from federal.

E-File the Federal 1041Federal Form 1041 Guide

Quick Answer

Form IT 1041 is Ohio’s fiduciary income tax return, filed with the Department of Taxation. Due: The 15th day of the 4th month after the year ends — April 15 for calendar-year filers. Tax: Ohio's graduated individual income tax rates — see the current IT 1041 instructions for the year's schedule. It is filed in addition to the federal Form 1041 — prepare the federal return first, then the state return that builds on it.

Form IT 1041 at a glance

ReturnForm IT 1041 — Ohio Fiduciary Income Tax Return
Filed withOhio Department of Taxation
Who must fileEstates and trusts residing in Ohio, or earning or receiving income in Ohio. Certain trusts are exempt — check the IT 1041 instructions for the current exemption list.
Due dateThe 15th day of the 4th month after the year ends — April 15 for calendar-year filers.
ExtensionOhio piggybacks the federal extension: a federal Form 7004 automatically extends the Ohio return to the same date (include a copy with the IT 1041). Payment is still due by the original date.
Tax rateOhio's graduated individual income tax rates — see the current IT 1041 instructions for the year's schedule.
E-filingThe IT 1041 e-files through the federal/state MeF program via participating software.

What makes Ohio different

  • Ohio requires no separate state extension form at all — the federal 7004 does double duty, which makes the trust/estate extension one of the simplest in the country.
  • Ohio administers the fiduciary return inside its pass-through entity tax framework, and several trust categories are exempt from the tax entirely — worth checking before assuming a filing obligation.

The federal return comes first

Form IT 1041 does not replace the federal filing — an estate or trust that meets the federal thresholds ($600 of gross income, any taxable income for a trust, or a nonresident alien beneficiary) files the federal Form 1041 with the IRS and then the Ohio return with the Department of Taxation, which generally starts from the federal figures. The practical workflow: finish the federal 1041 and its Schedule K-1s, then carry the numbers into Form IT 1041. Our federal Form 1041 guide covers the thresholds, deadlines, and elections, and the Schedule K-1 guide explains what beneficiaries do with their share.

Start with the federal Form 1041

Prepare and e-file the federal fiduciary return through the IRS MeF system with an electronic acknowledgment — the foundation the Ohio return builds on.

E-File the Federal 1041

Ohio fiduciary tax FAQs

Who must file Ohio Form IT 1041?
Estates and trusts residing in Ohio, or earning or receiving income in Ohio. Certain trusts are exempt — check the IT 1041 instructions for the current exemption list.
When is Form IT 1041 due?
The 15th day of the 4th month after the year ends — April 15 for calendar-year filers. Extension: Ohio piggybacks the federal extension: a federal Form 7004 automatically extends the Ohio return to the same date (include a copy with the IT 1041). Payment is still due by the original date.
What is the Ohio fiduciary tax rate?
Ohio's graduated individual income tax rates — see the current IT 1041 instructions for the year's schedule. Rates and thresholds change — verify against the current Form IT 1041 instructions from Ohio Department of Taxation before computing.
Do I still file the federal Form 1041 if I file Form IT 1041?
Yes — they are separate obligations. The federal Form 1041 goes to the IRS under the federal $600 gross-income (or any-taxable-income) thresholds, and Form IT 1041 goes to the Department of Taxation under Ohio's own rules. Most fiduciaries prepare the federal return first, since the state return typically starts from federal amounts.
Does Ohio need its own extension form for the IT 1041?
No. If the estate or trust obtained the federal Form 7004 extension, Ohio automatically allows the same extended deadline — just include a copy of the federal extension when the IT 1041 is filed. Ohio tax owed is still due by the original April deadline.

Other state fiduciary guides

New Jersey Form NJ-1041 · Georgia Form 501 · North Carolina Form D-407 · Michigan Form MI-1041 · Virginia Form 770 · Massachusetts Form 2 · all states

Disclaimer: State filing thresholds, rates, and extension rules change — verify current requirements in the Form IT 1041 instructions published by Ohio Department of Taxation 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.