Fiduciary Income Tax

Form 1041 Due Dates: Every Fiduciary Deadline for 2026

One return, five clocks: the filing date, the extended date, four estimated-payment dates — and a fiscal-year election that can move all of them. Here is the full 2026 calendar for estates and trusts.

E-File Form 1041 OnlineNeed More Time? File 7004

Quick Answer

Calendar-year 2025 Form 1041s are due April 15, 2026. The Form 7004 extension moves filing to September 30, 2026 (5½ months — not the 6 most business returns get), but tax owed is still due April 15. Fiscal-year rule: the 15th day of the 4th month after the entity’s year ends.

The 2026 fiduciary calendar

DateWhat is due
January 15, 2026Final 2025 estimated payment (1041-ES, 4th quarter)
April 15, 2026Calendar-year 2025 Form 1041 and all tax due; Form 7004 extension deadline; first 2026 estimated payment
June 15, 2026Second 2026 estimated payment
September 15, 2026Third 2026 estimated payment
September 30, 2026Extended Form 1041 deadline (calendar-year filers with a timely 7004)
January 15, 2027Final 2026 estimated payment

Dates shift to the next business day when they land on a weekend or federal holiday; all the 2026 dates above fall on business days.

Why September 30, not October 15

The fiduciary extension is 5½ months — half a month shorter than the six months most business returns receive — landing extended 1041s on September 30, two weeks before extended individual returns. The sequencing is deliberate: beneficiaries who extended their own Form 1040s need their Schedule K-1s in hand before October 15. Executors who pencil in October miss by two weeks. Details in the trust & estate extension guide.

Fiscal years move everything

A decedent’s estate may adopt a fiscal year ending the last day of any month within 12 months of death — and every deadline then measures from that year end: return due the 15th day of the 4th month after, extension 5½ months beyond that. Trusts do not get this option (section 644 locks them to calendar years), which is one more reason the fiscal-year and section 645 elections belong in every executor’s first-quarter checklist.

Estimated payments: who and when

Estates and trusts pay quarterly estimates with Form 1041-ES once they expect to owe tax — the same April / June / September / January rhythm individuals follow. Two fiduciary twists: a new decedent’s estate is exempt for its first two tax years (trusts are not), and a trustee can elect on Form 1041-T to treat estimates as made by the beneficiaries. Because trusts hit the top 37% bracket at only a few thousand dollars of retained income, even modest trusts often owe quarterly payments.

Beat the April clock either way

File the return now, or take the 5½-month extension in minutes — both e-filed through the IRS MeF system with an electronic acknowledgment.

File Form 1041File the Extension

Due date FAQs

When is Form 1041 due in 2026?
April 15, 2026 for calendar-year 2025 estates and trusts. With a Form 7004 extension the filing deadline moves 5½ months, to September 30, 2026 — but any tax owed is still due April 15. Fiscal-year filers use the 15th day of the 4th month after their year ends.
Can a first-year estate change its deadline?
Yes — an estate (unlike a trust) may adopt a fiscal year ending the last day of any month within 12 months of death, and the deadline follows: the 15th day of the 4th month after that chosen year end. An estate created in June 2026 that adopts a May 31 fiscal year files its first 1041 by September 15, 2027. The election is made simply by filing the first return on that year.
When are 1041-ES estimated payments due?
For calendar-year 2026: April 15, June 15, and September 15, 2026, and January 15, 2027. Trusts generally must pay estimates once they expect to owe tax; a new decedent’s estate is exempt for its first two tax years.
When do beneficiaries get their Schedule K-1?
K-1s are furnished with the Form 1041, so they follow the filing: mid-April for an unextended calendar-year entity, as late as September 30 under extension, and after year end for fiscal-year estates. Beneficiaries waiting on a K-1 typically extend their own returns with Form 4868 and pay their estimated personal tax by April 15.
What happens if the 1041 is filed late?
The failure-to-file penalty runs at 5% of the unpaid tax per month (capped at 25%), plus a 0.5%-per-month failure-to-pay penalty and daily-compounding interest. Filing the extension by April 15 eliminates the 5% penalty entirely — which is why the 7004 is always worth it when the return might slip.

Related guides: Form 1041 overview, line-by-line instructions, trust tax rates, state due dates (several states differ — Virginia’s is May 1).

Disclaimer: Dates reflect the 2026 filing season and shift with weekends, holidays, and IRS announcements — verify against current IRS guidance. This page is general information, not tax advice. TaxFilingCenter is an IRS-authorized e-file provider and does not provide legal or tax advice.

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