1041 E-file: Appendix C - E-file Payment Reference

Balance Due Returns: Payment Information

If a balance is due, taxpayers are not required to submit payment until the statutory April filing date.

Payment for Form 1041 e-file returns can be made in any of the following ways:

Electronic funds withdrawal (EFW) allows for direct debit payments with balance due returns.
Electronic Federal Tax Payment System (EFTPS) is a tax payment system provided free by the US Department of Treasury. E-pay federal taxes via the Internet or phone 24/7.
Estimated tax payments, with Form 1041-ES: Estimated Income Tax for Estates and Trusts, should be submitted according to Form 1041-ES instructions.
You can send a remittance with Form 1041-V. Send after the return is e-filed, but by the return due date (i.e., the return can be transmitted prior to the return due date, but the remittance does not have to be submitted until the return due date). The payment should be submitted according to Form 1041-V instructions. The IRS strongly encourages the use of Form 1041-V.
You can send a paper check, if Form 1041-V is not used. On the check, you must include the Employer Identification Number of the Estate or Trust, the form number, and the tax year for which the payment is intended. Refer to the instructions for Form 1041 under “Where to File” for the mailing address.

When preparing electronic returns, you may elect to have any overpayment treated in one of the following ways:

Applied to your Tax Year 2021estimated tax
Sent to you in the form of a refund check
Split – part applied to your Tax Year 2021estimated tax and the remainder issued in the form of a refund check.

E-file/1041_ef_app_c_payment.htm/TY2020

Last Modified: 06/12/2020

Last System Build: 09/13/2021