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

Use Form 1041-A to report the charitable information required by section 6034 and the related regulations.

The trustee must file Form 1041-A for:

A trust that claims a charitable or other deduction under section 642(c), or

A split-interest trust described in section 4947(a)(2), including charitable remainder trusts (section 664) and pooled income funds (section 642(c)(5)).

The trustee does not have to 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), or

A split-interest trust described in section 4947(a)(2) if all transfers of corpus to the trust occurred before May 27, 1969, and no section 642(c) deduction is claimed.

File Form 1041-A on or before 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. A business day is any day that is not a Saturday, Sunday, or legal holiday.

File Form 1041-A with:

Internal Revenue Service Center

Ogden, UT 84201-0027.

Form 1041-A must be signed by the trustee or by an authorized representative.


Availability: Usually ships the next business day

1041A U.S. Information Return Trust Accumulation of Charitable Amounts 1041A$5.95