1041-A

U.S. Information Return Trust Accumulation of Charitable Amounts

Agency
IRS
Revision
Rev. September 2018
Fillable fields
142
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 1041-A online
Page 1 of form 1041-A

Form 1041-A: U.S. Information Return Trust Accumulation of Charitable Amounts

Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, is filed by the trustee of a trust. The instructions say to use it to report the charitable information required by section 6034 and the related regulations, and that the trustee files it for a trust that claims a charitable or other deduction under section 642(c) unless an exception applies.

The return covers a calendar year. It reports the trust's income and deductions, income set aside in earlier years and distributed for charitable purposes, principal distributed for charitable purposes, and beginning and end-of-year balance sheets. The trustee or an officer representing the trustee signs it. The instructions are printed on pages 3 and 4 of the same PDF.

You can fill out Form 1041-A free in your browser on this page and download it without an account.

What's on Form 1041-A

Header

Calendar year, name of trust, employer identification number, name of trustee and the trustee's address.

Part I: Income and Deductions

Lines 1 to 9 list income such as interest, dividends, business income, capital gain, rents and farm income. Lines 10 to 15 list deductions, including the charitable deduction and trustee fees.

Part II: Income Set Aside for Charitable Purposes

Lines 16 to 21 track income set aside in prior years under section 642(c), the part distributed this year, income set aside this year and the carryover.

Part III: Principal for Charitable Purposes

Lines 22 to 24 show principal distributed in prior years and in the current year for charitable purposes, itemized with each payee's name and address.

Part IV: Balance Sheets

Lines 25 to 46 list assets, liabilities and net assets at beginning-of-year and end-of-year book value.

Signature

Signature of the trustee or officer representing the trustee, and the Paid Preparer Use Only section.

How to fill out Form 1041-A

  1. 1

    Header

    Enter the calendar year, the trust's name and EIN, and the trustee's name and address.

  2. 2

    Part I

    Report income and deductions using the instructions for Form 1041 or Form 5227. The form says that if total income is $25,000 or less, skip lines 1 to 8 and enter total income on line 9.

  3. 3

    Lines 17a to 17e

    List, in enough detail, each class of activity for which a disbursement was made and a section 642(c) deduction was taken. The instructions say to give the purpose, not just the category, for example "payments of $4,000 to indigent persons for medical purposes."

  4. 4

    Lines 23a to 23e

    List amounts paid out of principal for charitable purposes for each class of activity, in the same level of detail, with each payee's name and address.

  5. 5

    Part IV

    Complete the balance sheets using the accounting method the trust uses for its books, in columns (a) and (b). The form says that if line 9 is $25,000 or less, complete only lines 38, 42 and 45.

  6. 6

    Sign

    The trustee or an authorized representative signs and dates the return. A paid preparer also signs and completes the Paid Preparer Use Only area.

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Where to file, due date and penalties

Where to file

The instructions give this address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.

Due date

File by April 15 following the close of the calendar year. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.

Extension

The trustee can get an automatic extension by filing Form 8868 on or before the original due date of Form 1041-A.

Penalties

Section 6652(c)(2) provides for 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.

Amended return

The instructions say to complete the entire return, not just the new or corrected information, and enter "Amended Return" across the top.

Extra sheets

If more space is needed, attach sheets in the same order as the printed form, with the trust's EIN on each sheet, and show the totals on the printed form.

Who files Form 1041-A?

  • Trustees of trusts with a section 642(c) deduction

    The instructions say the trustee files Form 1041-A for a trust that claims a charitable or other deduction under section 642(c) unless an exception applies.

  • Not trusts that distribute all income currently

    A trust that is required to distribute currently to the beneficiaries all the income for the tax year, determined under section 643(b), doesn't file it.

  • Not charitable or split-interest trusts

    A charitable trust described in section 4947(a)(1) doesn't file it. Split-interest trusts described in section 4947(a)(2) file Form 5227 instead.

  • Not electing small business trusts

    The instructions say that after the Tax Cuts and Jobs Act of 2017 amended section 641(c)(2), ESBTs are no longer subject to these reporting requirements and do not file Form 1041-A.

  • Paid preparers

    Anyone paid to prepare the return generally signs it, fills in the Paid Preparer Use Only area and gives the trustee a copy. A trustee, or an employee or officer of the trust, who fills it in leaves that area blank.

The trustee files it with the IRS for the trust. The instructions also name the trusts that don't file it.

Official sources and the blank

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Questions about Form 1041-A

Who signs Form 1041-A?

The instructions say it is signed by the trustee or by an authorized representative. A paid preparer also signs.

When is Form 1041-A due?

By April 15 following the close of the calendar year, or the next business day if that date falls on a Saturday, Sunday, or legal holiday.

Do split-interest trusts file Form 1041-A?

No. The instructions say split-interest trusts described in section 4947(a)(2) file Form 5227, which meets the section 6034 filing requirements.

Do ESBTs file Form 1041-A?

No. The instructions say electing small business trusts are no longer subject to the charitable information reporting requirements under section 6034.

Can the trustee get more time?

Yes. The instructions say the trustee may get an automatic extension by filing Form 8868 on or before the original due date.

Is Form 1041-A open to public inspection?

The instructions point to Regulations section 301.6104(b)-1(d) for the procedures to request public inspection of this form.

What if total income is $25,000 or less?

The form says to skip lines 1 to 8, enter total income on line 9, and complete only lines 38, 42 and 45 of the balance sheets.