2024

Form 1041-ES 

Estimated Income Tax for Estates and Trusts

Department of the Treasury

Internal Revenue Service

OMB No. 1545-0971

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments

For the latest information about 

developments related to Form 1041-ES 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form1041ES.

What’s New

Capital gains and qualified dividends.

The maximum tax rate for long-term 

capital gains and qualified dividends is 

20%. For tax year 2024, the 20% rate 

applies to amounts above $15,450. The 

0% and 15% rates continue to apply to 

amounts below certain threshold 

amounts. The 0% rate applies to 

amounts up to $3,150. The 15% rate 

applies to amounts between the two 

thresholds.

Purpose of Form 

Use this package to figure and pay 

estimated tax for an estate or trust. 

Estimated tax is the amount of tax an 

estate or trust expects to owe for the 

year after subtracting the amount of any 

tax withheld and the amount of any 

credits.

This package is primarily for first-time 

filers. After the IRS receives the first 

payment voucher, the estate or trust will 

receive a 1041-ES package with the 

name, address, and employer 

identification number (EIN) preprinted on 

the vouchers for the next tax year. Use 

the preprinted vouchers unless the 

Electronic Federal Tax Payment System 

(EFTPS) is used. If you, as fiduciary, 

didn’t receive any 2024 preprinted 

vouchers, use the vouchers in this 

package. However, don’t use the 

vouchers to notify the IRS of a change of 

address. If the fiduciary has moved, 

complete Form 8822-B, Change of 

Address or Responsible Party — 

Business. 

Who Must Make Estimated 

Tax Payments

Generally, a fiduciary of an estate or trust 

must pay estimated tax if the estate or 

trust is expected to owe, after 

subtracting its withholding and credits, 

at least $1,000 in tax for 2024 and can 

expect its withholding and credits to be 

less than the smaller of:

1. 90% of the tax shown on the 2024 

tax return (662/3% of the tax if the estate 

or trust qualifies as a farmer or 

fisherman); or

2. The tax shown on the 2023 tax 

return (110% of that amount if the 

estate’s or trust’s adjusted gross income 

(AGI) on that return is more than 

$150,000, and less than 2/3 of gross 

income for 2023 and 2024 is from 

farming or fishing). 

However, if a return wasn’t filed for 

2023 or that return didn’t cover a full 12 

months, item (2) above doesn’t apply.

For this purpose, include household 

employment taxes when figuring the tax 

shown on the tax return, but only if:

• The estate or trust will have federal 

income tax withheld from any income, or

• The estate or trust would be required 

to make estimated tax payments (to 

avoid a penalty) even if it didn’t include 

household employment taxes when 

figuring its estimated tax. 

Exceptions. Estimated tax payments 

aren’t required from:

1. An estate of a domestic decedent or 

a domestic trust that had a full 12-month 

2023 tax year and had no tax liability for 

that year;

2. A decedent’s estate for any tax year 

ending before the date that is 2 years 

after the decedent’s death; or 

3. A trust that was treated as owned 

by the decedent if the trust will receive 

the residue of the decedent’s estate 

under the will (or, if no will is admitted to 

probate, is the trust primarily responsible 

for paying debts, taxes, and expenses of 

administration) for any tax year ending 

before the date that is 2 years after the 

decedent’s death. 

How To Figure Estimated 

Tax

Use the 2024 Estimated Tax Worksheet 

and 2024 Tax Rate Schedule, later, and 

the estate’s or trust’s 2023 tax return 

and instructions as a guide for figuring 

the 2024 estimated tax.

If the estate or trust receives its 

income unevenly throughout the year, it 

may be able to lower or eliminate the 

amount of its required estimated tax 

payment for one or more periods by 

using the annualized income installment 

method. See Pub. 505, Tax Withholding 

and Estimated Tax, for details. 

Instructions for 2024 

Estimated Tax Worksheet

Line 4. Exemption

Decedents’ estates. A decedent’s 

estate is allowed a $600 exemption.

Trusts required to distribute all 

income currently. A trust whose 

governing instrument requires that all 

income be distributed currently 

is allowed a $300 exemption, even if it 

distributed amounts other than income 

during the tax year.

Qualified disability trusts. A qualified 

disability trust is allowed a $5,000 

exemption. This amount is not subject to 

phaseout.

A qualified disability trust is any trust:

1. Described in 42 U.S.C. 1396p(c)(2)

(B)(iv) and established solely for the 

benefit of an individual under 65 years of 

age who is disabled, and 

2. All of the beneficiaries of which are 

determined by the Commissioner of 

Social Security to have been disabled for 

some part of the tax year within the 

meaning of 42 U.S.C. 1382c(a)(3).

A trust won’t fail to meet (2) above just 

because the trust’s corpus may revert to 

a person who isn’t disabled after the 

trust ceases to have any disabled 

beneficiaries.

Cat. No. 63550R
Qualified funeral trusts. No exemption 

is allowed to a qualified funeral trust.

All other trusts. A trust not described 

above is allowed a $100 exemption.

Line 7. Tax

Electing Alaska Native Settlement 

Trusts. Multiply line 6 by 10% (0.10) to 

figure the amount of tax to enter on line 

7, unless the trust is expected to have 

qualified dividends or a net capital gain 

for 2024. Use Part IV of Schedule D of 

Form 1041-N, U.S. Income Tax Return 

for Electing Alaska Native Settlement 

Trusts, as a worksheet to figure the 2024 

tax on qualified dividends or net capital 

gain. See the Instructions for Form 

1041-N at www.irs.gov/Form1041N for 

more information. 

Line 10. Credits 

For details on credits the estate or trust 

may claim, see the instructions for lines 

2a–2d of Schedule G, Form 1041. 

Line 12. Other Taxes 

Enter any other taxes such as the 

following.

• For estates and trusts, the Net 

Investment Income Tax (NIIT) is 3.8% of 

the lesser of the estate’s or trust’s 

undistributed net investment income or 

the excess of the estate’s or trust’s AGI 

over the dollar amount at which the 

highest income tax bracket for estates 

and trusts begins for such tax year. For 

tax years beginning after 2023, the 

highest income tax bracket applies to 

amounts over $15,200. The NIIT doesn’t 

apply to trusts where all of the unexpired 

interests are devoted to charitable 

purposes. For information about the 

NIIT, see the Instructions for Form 8960. 

• Tax from recapture of investment 

credit, low-income housing credit, 

qualified electric vehicle credit, the 

Indian employment credit, the new 

markets credit, or the credit for 

employer-provided childcare facilities.

• Tax on accumulation distribution of 

trusts. 

• Tax figured under section 641(c) on 

income attributable to S corporation 

stock held by an electing small business 

trust. For details, see Electing Small 

Business Trusts in the 2023 Instructions 

for Form 1041.

Note: For 2024, the highest income tax 

rate for trusts is 37%.

Include household employment taxes 

on line 12 if: 

• The estate or trust will have federal 

income tax withheld from any income, or

• The estate or trust would be required 

to make estimated tax payments (to 

avoid a penalty) even if it didn’t include 

household employment taxes when 

figuring its estimated tax.

When To Make Estimated 

Tax Payments 

Trusts. The trust may pay all of its 

estimated tax by April 15, 2024, or in 

four equal installments due by the 

following dates.

1st installment ............... April 15, 2024

2nd installment ..............June 17, 2024

3rd installment ..............Sept. 16, 2024 

4th installment ............... Jan. 15, 2025

If the trust has a short tax year, see 

Notice 87-32, 1987-1 C.B. 477, for the 

estimated tax due dates and other 

information.

TIP

The trust doesn’t have to 

make the payment due on 

January 15, 2025, if it files 

the 2024 Form 1041 by 

January 31, 2025, and pays the entire 

balance due with the return. 

Estates. If the estate has adopted a 

calendar year as its tax year, file using 

the rules listed under Trusts above.

If the estate has adopted a fiscal year, 

it may pay all of its estimated tax by the 

15th day of the 4th month of its 2024 tax 

year or in four equal installments due on 

the 15th day of the 4th, 6th, and 9th 

months of the 2024 tax year, and the 1st 

month of the following tax year. 

TIP

The estate doesn’t have to 

make the payment due on the 

15th day of the 1st month 

following the close of the 

fiscal year if it files the 2024 Form 1041 

by the last day of the 1st month following 

the close of the fiscal year, and pays the 

entire balance due with the return.

If any date falls on a Saturday, 

Sunday, or legal holiday, the installment 

is due on the next business day. See 

Pub. 509, Tax Calendars, for a list of all 

legal holidays.

If, after March 31, 2024, or after the 

last day of the 3rd month of the fiscal tax 

year, the estate or trust has a large 

enough change in income to require the 

payment of estimated tax, figure the 

amount of each installment by using the 

annualized income installment method, 

as explained in Pub. 505. 

Farmers and fishermen. An estate or 

trust qualifies as a farmer or fisherman if

at least 2/3 of gross income for 2023 or 

2024 is from farming or fishing. If the 

estate or trust qualifies, do one of the 

following.

• Pay the total estimated tax (line 16 of 

the 2024 Estimated Tax Worksheet) by 

January 15, 2025.

• File Form 1041 for 2024 by 

March 3, 2025, and pay the total tax 

due. In this case, don’t make estimated 

tax payments for 2024. 

For fiscal year estates, pay the total 

estimated tax by the 15th day of the 1st 

month following the close of the tax 

year, or file Form 1041 by the 1st day of 

the 3rd month following the close of the 

tax year and pay the total tax due. 

How To Complete and Use 

the Payment Vouchers 

Each payment voucher has the date 

when the voucher is due for calendar 

year estates and trusts. Be sure to use 

the correct voucher. Complete and send 

in the voucher only if you are making a 

payment. To complete your voucher, do 

the following.

• Enter the estate’s or trust’s name and 

EIN, and the fiduciary’s name, title, and 

address in the spaces provided on the 

payment voucher.

• Enter in the payment box of the 

voucher only the amount the estate or 

trust is sending in. When making 

payments of estimated tax, be sure to 

take into account any 2023 overpayment 

that the estate or trust chose to credit 

against its 2024 tax, but don’t include 

the overpayment amount in this box.

• Enclose, but don’t staple or attach, a 

check or money order with the payment 

voucher. Make the check or money order 

payable to “United States Treasury.” 

Write the estate’s or trust’s EIN and 

“2024 Form 1041-ES” on the check or 

money order. Do not include any balance 

due on the 2023 Form 1041 with the 

check for 2024 estimated tax. 

Fill in the Record of Estimated Tax 

Payments in the 2024 Tax Rate Schedule 

and keep it for your files. 

No checks of $100 million or more 

accepted. The IRS can’t accept a single 

check (including a cashier’s check) for 

amounts of $100,000,000 ($100 million) 

or more. If you’re sending $100 million or 

more by check, you’ll need to spread the 

payments over two or more checks with 

each check made out for an amount less 

than $100 million. The $100 million or 

more amount limit does not apply to 

other methods of payment (such as 

electronic payments), so consider paying 

by means other than checks.

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Electronic Deposits 

A financial institution that has been 

designated as an authorized federal tax 

depositary, and acts as a fiduciary for at 

least 200 taxable trusts that are required 

to pay estimated tax, is required to 

deposit the estimated tax payments 

electronically using EFTPS. 

A fiduciary that isn’t required to make 

electronic deposits of estimated tax on 

behalf of a trust or an estate may 

voluntarily participate in EFTPS. To 

enroll in or get more information about 

EFTPS, go to the EFTPS website at 

www.EFTPS.gov or call 800-555-4477. 

To contact EFTPS using 

Telecommunications Relay Services 

(TRS) for people who are deaf, hard of 

hearing, or have a speech disability, dial 

711 and then provide the TRS assistant 

the 800-555-4477 number above or 

800-733-4829. Also, see Pub. 966, 

Electronic Federal Tax Payment System: 

A Guide to Getting Started.

Depositing on time. For a deposit using 

EFTPS to be on time, the deposit must 

be submitted by 8 p.m. Eastern time the 

day before the due date of the deposit.

Where To File 

Mail the payment voucher to: 

Internal Revenue Service 

P.O. Box 932400 

Louisville, KY 40293-2400 

Do not send the payment voucher to 

the Internal Revenue Service Center 

where you file Form 1041.

Only the U.S. Postal Service can 

deliver to the above address. 

Amending Estimated Tax 

Payments

To change or amend the estate’s or 

trust’s estimated tax payments, refigure 

the total estimated tax payments due 

(line 16 of the 2024 Estimated Tax 

Worksheet). Then use Worksheet 2-7, 

Annualized Estimated Tax Worksheet, in 

Pub. 505 to figure the payment due for 

each remaining period. If an estimated 

tax payment for a previous period is less

than 1⁄4 of the amended estimated tax, 

the estate or trust may owe a penalty 

when its return is filed. 

When a Penalty Is Applied 

In some cases, the estate or trust may 

owe a penalty when it files its return. The 

penalty is imposed on each 

underpayment for the number of days it 

remains unpaid. A penalty may be 

applied if the estate or trust didn’t pay 

enough estimated tax or it didn’t make 

the payments on time or in the required 

amount. A penalty may apply even if the 

estate or trust has an overpayment on its 

tax return. 

The penalty may be waived under 

certain conditions. See Pub. 505 for 

details. 

Certain Payments of 

Estimated Tax Treated as 

Paid by Beneficiary 

The fiduciary (or executor, for the final 

year of the estate) may elect to have any 

portion of its estimated tax payments 

treated as made by a beneficiary (and 

not as payments made by the estate or 

trust).

Such an amount is treated as a 

payment of the estimated tax made by 

the beneficiary on the January 15th 

following the end of the tax year.

Time for making election. The fiduciary 

must make the election on the 2024 

Form 1041-T, Allocation of Estimated 

Tax Payments to Beneficiaries. The 

election must be filed on or before the 

65th day after the close of the estate’s or 

trust’s tax year. For details, see section 

643(g). 

Paperwork Reduction Act Notice. We 

ask for the information on the payment 

vouchers 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 section 6103.

The time needed to complete the 

worksheets and prepare and file the 

payment vouchers will vary depending 

on individual circumstances. The 

estimated average time is: 

Recordkeeping . . . . . . 19 min. 

Learning about the 

law or the form . . . . . . 15 min. 

Preparing the form . . 1 hr., 43 min. 

Copying, assembling, 

and sending the form 

to the IRS . . . . . . . . . 1 hr.

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this package 

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 payment vouchers to 

this address. Instead, see Where To File,

earlier.

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2024 Tax Computation Worksheet Using Maximum Capital Gains Rates (Use this computation if the estate or trust expects 

a net capital gain or qualified dividends and line 6 of the 2024 Estimated Tax Worksheet is more than zero.)

Caution: Don’t include any amounts allocable to the beneficiaries of the estate or trust on lines 2, 3, and 4 below.

1 Enter taxable income (from line 6 of the 2024 Estimated Tax Worksheet) . . . . . . . . . 1

2 Enter the qualified dividends and net capital gain expected for 2024

(Reminder: Don’t include any qualified dividends or capital gain from the

disposition of property held for investment that you elect to include in

investment income for investment interest expense purposes.) . . . . . 2

3 Enter the 28% rate gain expected for 2024 . . . . . . . . . . . . 3

4 Enter the unrecaptured section 1250 gain expected for 2024 . . . . . . 4

5 Add lines 3 and 4 and enter the smaller of that sum or the amount of net 

capital gain included on line 2 . . . . . . . . . . . . . . . . 5

6 Subtract line 5 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 6

7 Subtract line 6 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 7

8 Enter the smaller of line 1 or $3,150 . . . . . . . . . . . . . . . . . . . . . . 8

9 Enter the smaller of line 7 or line 8 . . . . . . . . . . . . . . 9

10a Subtract line 2 from line 1. If zero or less, enter -0- . . . . . . . . . 10a

b Enter the smaller of line 1 or $11,150 . . . . . . . . . . . . . . 10b

c Enter the smaller of line 7 or line 10b . . . . . . . . . . . . . . 10c

11 Enter the larger of line 10a or line 10c . . . . . . . . . . . . . 11

12 Tax on amount on line 11 from the 2024 Tax Rate Schedule . . . . . . . . . . . . . . 12

Note: If the amounts on lines 8 and 9 are the same, skip lines 13 through 15 and go to line 16.

13 Enter the amount from line 8 . . . . . . . . . . . . . . . . 13

14 Enter the amount from line 7 . . . . . . . . . . . . . . . . 14

15 Subtract line 14 from line 13. If zero or less, enter -0- . . . . . . . . 15

Note: If the amounts on lines 1 and 8 are the same, skip lines 16 through 37 and go to line 38.

16 Enter the smaller of line 1 or line 6 . . . . . . . . . . . . . . 16

17 Enter the amount from line 15. If line 15 is blank, enter -0- . . . . . . . 17

18 Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . 18

19 Enter the smaller of line 1 or $15,450. . . . . . 19

20 Add lines 11 and 15 . . . . . . . . . . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- 21

22 Enter the smaller of line 18 or line 21 . . . . . . . . . . . . . 22

23 Multiply line 22 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . . 23

24 Enter the amount from line 16 . . . . . . . . . . . . . . . . 24

25 Add lines 15 and 22 . . . . . . . . . . . . . . . . . . . 25

26 Subtract line 25 from line 24. If zero or less, enter -0- . . . . . . . . 26

27 Multiply line 26 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . 27

Note: If line 5 is zero or blank, skip lines 28 through 37 and go to line 38.

28 Enter the smaller of line 2 or line 4 . . . . . . . . . . . . . . 28

29 Add lines 2 and 11 . . . . . . . . . . . . 29

30 Enter the amount from line 1 . . . . . . . . 30

31 Subtract line 30 from line 29. If zero or less, enter -0- . . . . . . . . 31

32 Subtract line 31 from line 28. If zero or less, enter -0- . . . . . . . . 32

33 Multiply line 32 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . 33

Note: If line 3 is zero or blank, skip lines 34 through 37 and go to line 38.

34 Enter the amount from line 1 . . . . . . . . . . . . . . . . 34

35 Add lines 11, 15, 22, 26, and 32 . . . . . . . . . . . . . . . 35

36 Subtract line 35 from line 34 . . . . . . . . . . . . . . . . 36

37 Multiply line 36 by 28% (0.28) . . . . . . . . . . . . . . . . . . . . . . . . 37

38 Add lines 12, 23, 27, 33, and 37 . . . . . . . . . . . . . . . . . . . . . . . 38

39 Tax on the amount on line 1 from the 2024 Tax Rate Schedule . . . . . . . . . . . . . 39

40 Tax. Enter the smaller of line 38 or line 39 here and on line 7 of the 2024 Estimated Tax Worksheet 40

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2024 Estimated Tax Worksheet Keep for Your Records

1 Enter adjusted total income expected in 2024 . . . . . . . . . . . . . . . . . . . . 1

2 Enter any expected income distribution deduction . . . . . . . . . . . 2

3 Enter any estate tax deduction . . . . . . . . . . . . . . . . . 3

4 Enter exemption. See instructions . . . . . . . . . . . . . . . . 4

5 Add lines 2 through 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Taxable income of estate or trust. Subtract line 5 from line 1 . . . . . . . . . . . . . . . . 6

7 Tax. Figure your tax on line 6 by using the 2024 Tax Rate Schedule below. (If the estate or trust expects a net

capital gain or qualified dividends and line 6 is more than zero, use the 2024 Tax Computation Worksheet Using 

Maximum Capital Gains Rates to figure the tax.) Electing Alaska Native Settlement Trusts, see instructions . . 7

8 Alternative minimum tax . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9 Add lines 7 and 8. Include any tax on lump-sum distributions from Form 4972 . . . . . . . . . . . 9

10 Credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11 Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 11

12 Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 2024 estimated tax. Add lines 11 and 12. Reduce this total by any credit you expect to claim on Form 4136 . . . . 13

14a Enter 90% of line 13 (662/3% for farmers and fishermen) . . . . . . . . . 14a

b Enter the tax shown on the 2023 Form 1041 (110% of that amount if the estate’s or trust’s AGI on that 

return is more than $150,000, and less than 2/3 of gross income for 2023 and 2024 is from farming or fishing) 14b

c Required annual payment. Enter the smaller of line 14a or 14b . . . . . . . . . . . . . . . 14c

15 Income tax withheld and estimated to be withheld during 2024 and other refundable credits . . . . . . . 15

16 Subtract line 15 from line 14c . . . . . . . . . . . . . . . . . . . . . . . . . 16

Note: If line 13 minus line 15 is less than $1,000, the estate or trust isn’t required to make estimated tax payments.

17 Installment amount. If the first required payment is due April 15, 2024, enter 1/4 of line 16 (minus any 2023 overpayment that you

are applying to this installment) here and on the payment line of the voucher(s). You may round off cents to the nearest whole dollar 17

2024 Tax Rate Schedule

Estates and trusts, if line 6 of the 2024 Estimated Tax Worksheet above is:

Over— But not over— The tax is: Of the amount over—

$0 $3,100 10% $0 

3,100 11,150 $310.00 + 24% 3,100

11,150 15,200 2,242.00 + 35% 11,150

15,200 - - - - - - 3,659.50 + 37% 15,200

Record of Estimated Tax Payments

Payment 

no.

(a) Date

(b) Check or

money order

number

(c) Amount (d) 2023 overpayment

credit applied

(e) Total amount paid

and credited (add (c) 

and (d))

1

2

3

4

Total . . . . . . . . . . . . . . . . . .

Tear off here

Form1041-ES

Department of the Treasury 

Internal Revenue Service 2024 Payment 

Voucher 4 OMB No. 1545-0971

File only if the estate or trust is making a payment of estimated tax. Return this voucher 

with check or money order payable to “United States Treasury.” Write the estate’s or 

trust’s EIN and “2024 Form 1041-ES” on the check or money order. Do not send cash. 

Enclose, but don’t staple or attach, the payment with this voucher.

Calendar year—Due Jan. 15, 2025

Amount of estimated tax you are paying 

by check or 

money 

order.

Dollars Cents

Fiscal year filers—enter year ending

(month and year)

Type or print

Employer identification number

Name of estate or trust

Name and title of fiduciary

Address of fiduciary (number, street, and room or suite no.)

City, state, and ZIP code

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THIS PAGE LEFT INTENTIONALLY BLANK
Form1041-ES

Department of the Treasury 

Internal Revenue Service 2024 Payment 

Voucher 3 OMB No. 1545-0971

File only if the estate or trust is making a payment of estimated tax. Return this voucher 

with check or money order payable to “United States Treasury.” Write the estate’s or 

trust’s EIN and “2024 Form 1041-ES” on the check or money order. Do not send cash. 

Enclose, but don’t staple or attach, the payment with this voucher.

Calendar year—Due Sept. 16, 2024

Amount of estimated tax you are paying 

by check or 

money 

order.

Dollars Cents

Fiscal year filers—enter year ending

(month and year)

Type or print

Employer identification number

Name of estate or trust

Name and title of fiduciary

Address of fiduciary (number, street, and room or suite no.)

City, state, and ZIP code

Tear off here

Form1041-ES

Department of the Treasury 

Internal Revenue Service 2024 Payment 

Voucher 2 OMB No. 1545-0971

File only if the estate or trust is making a payment of estimated tax. Return this voucher 

with check or money order payable to “United States Treasury.” Write the estate’s or 

trust’s EIN and “2024 Form 1041-ES” on the check or money order. Do not send cash. 

Enclose, but don’t staple or attach, the payment with this voucher.

Calendar year—Due June 17, 2024

Amount of estimated tax you are paying 

by check or 

money 

order.

Dollars Cents

Fiscal year filers—enter year ending

(month and year)

Type or print

Employer identification number

Name of estate or trust

Name and title of fiduciary

Address of fiduciary (number, street, and room or suite no.)

City, state, and ZIP code

Tear off here

Form1041-ES

Department of the Treasury 

Internal Revenue Service 2024 Payment 

Voucher 1 OMB No. 1545-0971

File only if the estate or trust is making a payment of estimated tax. Return this voucher 

with check or money order payable to “United States Treasury.” Write the estate’s or 

trust’s EIN and “2024 Form 1041-ES” on the check or money order. Do not send cash. 

Enclose, but don’t staple or attach, the payment with this voucher.

Calendar year—Due April 15, 2024

Amount of estimated tax you are paying 

by check or 

money 

order.

Dollars Cents

Fiscal year filers—enter year ending

(month and year)

Type or print

Employer identification number

Name of estate or trust

Name and title of fiduciary

Address of fiduciary (number, street, and room or suite no.)

City, state, and ZIP code

-7-