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.