Form 1041-A

(Rev. September 2018)

Department of the Treasury 

Internal Revenue Service 

U.S. Information Return 

Trust Accumulation of Charitable Amounts

▶ Go to www.irs.gov/Form1041A for the latest information.

For calendar year 20

OMB No. 1545-0094

Name of trust Employer identification number 

Name of trustee 

Number, street, and room or suite no. (or P.O. box) 

City or town, state, and ZIP code 

Part I Income and Deductions (See the instructions for Form 1041 or Form 5227.) If total income is $25,000 or 

less, skip lines 1–8 and enter total income on line 9. 

Income 

1 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . 1 

2 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 

3 Business income or (loss) (attach Schedule C or C-EZ (Form 1040)) . . . . . . . . 3 

4 Capital gain or (loss) (attach Schedule D (Form 1041)) . . . . . . . . . . . . 4 

5 Rents, royalties, partnerships, other estates and trusts, etc. (attach Schedule E (Form 1040)) 5 

6 Farm income or (loss) (attach Schedule F (Form 1040)) . . . . . . . . . . . . 6 

7 Ordinary gain or (loss) (attach Form 4797) . . . . . . . . . . . . . . . . 7 

8 Other income (state type of income) 8 

9 Total income (combine lines 1 through 8) . . . . . . . . . . . . . . . . 9 

Deductions 10 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Charitable deduction (itemize by charitable purpose; include payee’s name and address) 12 

13 Trustee fees . . . . . . . . . . . . . . . . . . . . . . . . . . 13 

14 Attorney, accountant, and return preparer fees . . . . . . . . . . . . . . . 14 

15 Other deductions (attach schedule) . . . . . . . . . . . . . . . . . . 15 

Part II Distributions of Income Set Aside for Charitable Purposes (see instructions) 

16 Accumulated income set aside in prior tax years for which a deduction was claimed under section 

642(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 

17 Income set aside in prior tax years for which a deduction was claimed under section 642(c) 

and which was distributed during the current tax year (itemize by charitable purpose; include 

payee’s name and address):

a 17a 

b 17b 

c 17c 

d 17d 

e 17e 

18 Total (add lines 17a through 17e) . . . . . . . . . . . . . . . . . . . . . 18 

19 Balance (subtract line 18 from line 16) . . . . . . . . . . . . . . . . . . . 19 

20 Income set aside during the current tax year for which a deduction was claimed under section 

642(c) (included in Part I, line 12) . . . . . . . . . . . . . . . . . . . . . 20 

21 Carryover (add lines 19 and 20) . . . . . . . . . . . . . . . . . . . . . 21 

Part III Distributions of Principal for Charitable Purposes (see instructions) 

22 Principal distributed in prior tax years for charitable purposes . . . . . . . . . . . 22 

23 Principal distributed during the current tax year for charitable purposes (itemize by charitable 

purpose; include payee’s name and address):

a 23a 

b 23b 

c 23c 

d 23d 

e 23e 

24 Total (add lines 23a through 23e) . . . . . . . . . . . . . . . . . . . . . 24 

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 10615B Form 1041-A (Rev. 9-2018) 
Form 1041-A (Rev. 9-2018) Page 2 

Part IV Balance Sheets (see instructions). If line 9, page 1, is $25,000 or less, complete only lines 38, 42, 

and 45 (see instructions). 

Assets (a) Beginning-ofYear Book Value 

(b) End-of-Year

Book Value 

25 Cash—non-interest bearing . . . . . . . . . . . . . . . . . . 25 

26 Savings and temporary cash investments . . . . . . . . . . . . . 26 

27a Accounts receivable . . . . . . . . . . . . 27a 

b Less: allowance for doubtful accounts . . . . . . 27b 

28a Notes and loans receivable . . . . . . . . . . 28a 

b Less: allowance for doubtful accounts . . . . . . 28b 

29 Inventories for sale or use . . . . . . . . . . . . . . . . . . 29 

30 Prepaid expenses and deferred charges . . . . . . . . . . . . . 30 

31 Investments—U.S. and state government obligations (attach schedule) . . . 31 

32 Investments—corporate stock (attach schedule) . . . . . . . . . . . 32 

33 Investments—corporate bonds (attach schedule) . . . . . . . . . . . 33 

34 a Investments—land, buildings, and equipment: basis . . 34a 

b Less: accumulated depreciation . . . . . . . . 34b 

35 Investments—other (attach schedule) . . . . . . . . . . . . . . 35 

36a Land, buildings, and equipment: basis . . . . . . 36a 

b Less: accumulated depreciation . . . . . . . . 36b 

37 Other assets (describe ▶ ) 37 

38 Total assets (add lines 25 through 37) . . . . . . . . . . . . . . 38 

Liabilities 

39 Accounts payable and accrued expenses . . . . . . . . . . . . . 39 

40 Mortgages and other notes payable (attach schedule) . . . . . . . . . 40 

41 Other liabilities (describe ▶ ) 41 

42 Total liabilities (add lines 39 through 41) . . . . . . . . . . . . . 42 

Net Assets 

43 Trust principal or corpus . . . . . . . . . . . . . . . . . . . 43 

44 Undistributed income and profits . . . . . . . . . . . . . . . . 44 

45 Total net assets (add lines 43 and 44) . . . . . . . . . . . . . . 45 

46 Total liabilities and net assets (add lines 42 and 45) . . . . . . . . . 46 

Sign 

Here 

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 

and belief, it is true, correct, and complete. Declaration of preparer (other than trustee) is based on all information of which preparer has any knowledge.

▲

Signature of trustee or officer representing trustee ▲

Date 

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if 

self-employed 

PTIN

Firm’s name ▶

Firm’s address ▶

Firm’s EIN ▶

Phone no. 

Form 1041-A (Rev. 9-2018) 
Form 1041-A (Rev. 9-2018) Page 3 

Section references are to the Internal 

Revenue Code unless otherwise noted.

Future Developments

For the latest information about 

developments related to Form 1041-A 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form1041A. 

What’s New

The Tax Cuts and Jobs Act of 2017 (P.L. 

115-97) amended section 641(c)(2). As a 

result, electing small business trusts 

(ESBTs) are no longer subject to the 

charitable information reporting 

requirements under section 6034 and do 

not file Form 1041-A.

Reminder 

Split-interest trusts as described in 

section 4947(a)(2) don’t file Form 

1041-A. These types of trusts file Form 

5227, Split-Interest Trust Information 

Return, which meets the section 6034 

filing requirements.

General Instructions 

Purpose of Form 

Use Form 1041-A to report the 

charitable information required by 

section 6034 and the related regulations. 

Who Must File 

The trustee must file Form 1041-A for a 

trust that claims a charitable or other 

deduction under section 642(c) unless 

an exception applies. 

Exceptions. The trustee doesn’t file 

Form 1041-A for: 

• A trust that is required to distribute 

currently to the beneficiaries all the 

income for the tax year determined 

under section 643(b) and related 

regulations; 

• A charitable trust described in section 

4947(a)(1); 

• For tax years beginning after 2006, a 

split-interest trust described in section 

4947(a)(2); or 

• Electing small business trusts (ESBTs) 

described in section 641(c). 

When To File 

File Form 1041-A 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 of Time To File 

The trustee may obtain an automatic 

extension of time to file Form 1041-A by 

filing Form 8868, Application for 

Automatic Extension of Time To File an 

Exempt Organization Return. 

To receive the automatic extension, the 

trustee must file Form 8868 on or before 

the original due date of Form 1041-A. 

Amended Return 

If you are filing an amended Form 

1041-A, you must complete the entire 

return, not just the new or corrected 

information. Enter “Amended Return” 

across the top of the amended Form 

1041-A. 

The trustee may file an amended 

return at any time to change or add to 

the information reported on a previously 

filed return for the same period. 

Where To File 

File Form 1041-A at the following 

address. 

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201-0027 

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 Form 1041-A on 

time, unless there is reasonable cause. 

The law also provides penalties for filing 

a false or fraudulent return. 

Rounding Off to Whole Dollars 

You may show the money items on the 

return and accompanying schedules as 

whole-dollar amounts. To do so, drop 

amounts less than 50 cents and 

increase any amounts from 50 to 99 

cents to the next dollar. 

Attachments 

If you need more space, attach separate 

sheets showing the same information in 

the same order as on the printed forms. 

Show the totals on the printed forms. 

Enter the trust’s employer 

identification number (EIN) on each 

sheet. Also, use sheets that are the 

same size as the forms and indicate 

clearly the line of the printed form to 

which the information relates. 

Public Inspection 

See Regulations section 301.6104(b)- 

1(d) for the procedures to request public 

inspection of this form. 

Specific Instructions 

Part II. Distributions of Income Set 

Aside for Charitable Purposes 

Lines 17a–17e. Provide a listing in 

sufficient detail for each class of activity 

for which a disbursement was made, 

and a charitable deduction under section 

642(c) was taken. 

Such amounts permanently set aside 

must be earned from amounts transferred 

to the trust before October 9, 1969. 

Do not merely enter the category (that 

is, religious, charitable, scientific, literary, 

or educational), but also enter the 

purpose of the deduction. For example, 

“payments of $4,000 to indigent persons 

for medical purposes,” or a “grant of 

$25,000 to equip the chemistry lab at a 

university.” 

Part III. Distributions of Principal 

for Charitable Purposes 

Lines 23a–23e. Provide a listing in 

sufficient detail, similar to the examples 

provided above, for each class of 

activity for amounts paid out of principal 

for charitable purposes. 

See the Instructions for Form 1041, 

U.S. Income Tax Return for Estates and 

Trusts, for more information regarding 

the allowance of deductions for amounts 

permanently set aside for a charitable 

purpose. 

Part IV. Balance Sheets 

Complete the balance sheets using the 

accounting method the trust uses in 

keeping its books and records. All filers 

must complete columns (a) and (b). 

Assets 

When space is provided to the left of 

column (a) for reporting receivables and 

the related allowance for doubtful 

accounts or depreciable assets and 

accumulated depreciation, enter the 

end-of-year figures. 

Line 25. Cash—non-interest bearing. 

Enter the amount of cash on deposit in 

checking accounts, deposits in transit, 

change funds, petty cash funds, or any 

other non-interest bearing accounts. Do 

not include advances to employees or 

officers or refundable deposits paid to 

suppliers or others. 

Line 26. Savings and temporary cash 

investments. Enter the total of cash in 

savings or other interest-bearing 

accounts and temporary cash 

investments, such as money market 

funds, commercial paper, certificates of 

deposit, and U.S. Treasury bills or other 

governmental obligations that mature in 

less than 1 year. 

Line 27. Accounts receivable. Enter the 

total accounts receivable (reduced by 

the corresponding allowance for doubtful 

accounts) that arose from the sale of 

goods and/or the performance of 

services. Claims against vendors or 

refundable deposits with suppliers or 

others may be reported here if not 

significant in amount. If significant in 

amount, report them (with any advances 

to employees or officers) on line 37, 

Other assets. 
Form 1041-A (Rev. 9-2018) Page 4 

Line 28. Notes and loans receivable. 

Enter the combined total of notes 

receivable and net loans receivable 

(including receivables due from officers, 

directors, trustees, and other disqualified 

persons). In an attached schedule, show 

the following information (preferably in 

columnar format). 

• Borrower’s name and title. 

• Original amount. 

• Balance due. 

• Date of note. 

• Maturity date. 

• Repayment terms. 

• Interest rate. 

• Security provided by the borrower. 

• Purpose of the loan.

• Description and fair market value of 

the consideration furnished by the 

lender. 

Line 29. Inventories for sale or use. 

Enter the amount of materials, goods, 

and supplies purchased or manufactured 

by the trust and held for sale or use in 

some future period. 

Line 30. Prepaid expenses and 

deferred charges. Enter the amount of 

short-term and long-term prepayments 

of future expenses attributable to one or 

more future accounting periods. 

Examples include prepayments of rent, 

insurance, and pension costs. 

Lines 31, 32, and 33. Investments— 

government obligations, corporate 

stocks, and corporate bonds. Enter the 

book value (which may be market value) 

of these investments. Attach a schedule 

that lists each security held at the end of 

the year and shows whether the security 

is listed at cost (including the value 

recorded at the time of receipt in the 

case of donated securities) or 

end-of-year market value. Do not include 

amounts on line 26. Government 

obligations reported on line 31 are those 

that mature in 1 year or more. Debt 

securities of the U.S. government may 

be reported as a single total rather than 

itemized. Obligations of state and 

municipal governments may also be 

reported as a lump-sum total. Do not 

combine U.S. government obligations 

with state and municipal obligations on 

the attached schedule. 

Line 34. Investments—land, buildings, 

and equipment. Attach a schedule of all 

land, buildings, and equipment that are 

held for investment purposes, such as 

rental properties. List the cost or other 

basis of these assets, accumulated 

depreciation, and end-of-year book 

value. 

Line 35. Investments—other. Enter the 

amount of all other investment holdings 

not reported on lines 31 through 34. 

Attach a schedule describing each of 

these investments held at the end of the 

year. List the cost, or other basis, and 

the end-of-year book value. 

Line 36. Land, buildings, and 

equipment. Attach a schedule of all 

land, buildings, and equipment that 

aren’t held for investment purposes, 

such as the trust’s offices. List the cost 

or other basis of these assets, 

accumulated depreciation, and end-ofyear book value. 

Line 37. Other assets. Enter the book 

value of any trust assets that haven’t 

been reported on lines 25 through 36. If 

more space is needed, attach a separate 

schedule with a description of the asset, 

date acquired, and end-of-year book 

value. 

Liabilities 

Line 39. Accounts payable and 

accrued expenses. Enter the total 

accounts payable to suppliers and 

others, and accrued expenses such as 

salaries payable, accrued payroll taxes, 

and interest payable. 

Line 40. Mortgages and other notes 

payable. Attach a schedule showing, as 

of the end of the year, the total amount 

of all mortgages payable, and for each 

nonmortgage note payable, the lender’s 

name and the other information specified 

in the line 28 instructions. 

Line 41. Other liabilities. Enter the book 

value of any trust liabilities that haven’t 

been reported on line 39 or 40. If more 

space is needed, attach a separate 

schedule with a description of the 

liability and amount. 

Signature 

Form 1041-A must be signed by the 

trustee or by an authorized 

representative. 

If you, as trustee (or an employee or 

officer of the trust), fill in Form 1041-A, 

the Paid Preparer space should be left 

blank. If someone prepares this return 

without charge, that person shouldn’t 

sign the return. 

Generally, anyone who is paid to 

prepare a tax return must sign the return 

and fill in the other blanks in the Paid 

Preparer Use Only area of the return. 

If you have questions about whether a 

preparer is required to sign the return, 

please contact an IRS office. 

The person signing the return as the 

preparer should complete the requested 

preparer information and do the 

following.

• Sign it in the space provided for the 

preparer’s signature. (A facsimile 

signature is acceptable.) 

• Give the trustee a copy of the return in 

addition to the copy to be filed with the 

IRS. 

Paperwork Reduction Act Notice. We 

ask for the information on this form to 

carry out the Internal Revenue laws of 

the United States. You are required to 

give us the information. We need it to 

ensure that you are complying with 

these laws and to allow us to figure and 

collect the right amount of tax. 

You aren’t required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records 

relating to a form or its instructions must 

be retained as long as their contents 

may become material in the 

administration of any Internal Revenue 

law. Generally, tax returns and return 

information are confidential, as required 

by Code section 6103. 

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

average time is: 

Recordkeeping . . . 24 hr., 52 min. 

Learning about the 

law or the form . . . . 2 hr., 37 min. 

Preparing the form . . 7 hr., 48 min.

Copying, assembling, 

and sending the 

form to the IRS . . . . 1 hr., 20 min. 

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this form 

simpler, we would be happy to hear from 

you. You can send us comments 

through www.irs.gov/FormComments. 

Or you can write to: Internal Revenue 

Service, Tax Forms and Publications, 

1111 Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send the 

tax form to this address. Instead, see 

Where To File, earlier.