Form 1041-A: Who Files and When

Form 1041-A is easy to miss because it sits beside the main return. A trust that sets aside or pays income for charity reports that on Form 1041 for tax purposes, and may also owe this separate information return describing the charitable amounts.

Everything below comes from the instructions printed on the form (Rev. September 2018), the current revision.

Who must file

Form 1041-A reports the charitable information required by section 6034. The trustee must file it for a trust that claims a charitable or other deduction under section 642(c), unless one of the exceptions below applies.

The four exceptions

The trustee does not file Form 1041-A for:

A trust required to distribute currently to the beneficiaries all of its income for the tax year, as determined under section 643(b)
A charitable trust described in section 4947(a)(1)
A split-interest trust described in section 4947(a)(2), for tax years beginning after 2006
An electing small business trust (ESBT) described in section 641(c)

Charitable remainder trusts and other split-interest trusts report on Form 5227 instead, which is why they fall under the third exception.

Due date, extension, and where to file

Form 1041-A is due April 15 following the close of the calendar year, moving to the next business day when that date falls on a weekend or legal holiday. Note that the date follows the calendar year, not the trust’s own tax year.

The trustee can get an automatic extension by filing Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return, on or before the original due date.

The form’s instructions give a single mailing address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.

Penalties and public inspection

Section 6652(c)(2) provides separate penalties of $10 a day, up to a maximum of $5,000, against both the trust and the trustee for not filing on time, unless there is reasonable cause. The law also penalizes false or fraudulent returns.

Form 1041-A is open to public inspection; the procedures for requesting it are in Regulations section 301.6104(b)-1(d).

Amending a Form 1041-A

An amended Form 1041-A must be complete, not just the corrected items, with "Amended Return" written across the top.

Frequently asked questions

Does filing Form 1041-A replace Form 1041?⌄

No. Form 1041-A is an information return about charitable amounts. The trust still files Form 1041 if it meets a Form 1041 filing test.

Is Form 1041-A due on the same date as Form 1041?⌄

For a calendar-year trust both are due April 15, but Form 1041-A is tied to the calendar year regardless of the trust’s tax year, and its instructions direct extensions to Form 8868.

Do charitable remainder trusts file Form 1041-A?⌄

No. Split-interest trusts described in section 4947(a)(2) are excepted for tax years beginning after 2006; charitable remainder trusts file Form 5227.

What is the penalty for filing Form 1041-A late?⌄

Per the form’s instructions, $10 a day up to $5,000, assessed separately against the trust and against the trustee, unless the delay had reasonable cause.

Can Form 1041-A be filed electronically?⌄

The form’s instructions give only a mailing address in Ogden, Utah, and describe no electronic option.

Related guides

Official sources

Tax rules, rates and deadlines change — verify current requirements against the IRS sources above before acting. This guide is general information, not tax or legal advice.

Form 1041-A: The Trust’s Charitable Amounts Return