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Form 1041 for Franklin Ohio: What You Should Know

This election results in a return of U.S. tax to be credited to the estate's  beneficiary account under IRC 691(a) and allows the beneficiary to make an estimated tax payment. Form 1041-G, Transmittal of Estimated Tax to Beneficiaries — The same election applies to beneficiaries in Form 1041-G. The  decedent's taxable income is allocated to each beneficiary's account according to the form, and any tax payments  to the beneficiaries are credited to that account. Additional information:  Income Statement for an Estates or Trust. For information on Estates or Trusts  that will be subject to the tax on the transfer of property to beneficiaries, see 6-4.6. Form 1041-T, Transmittal of Estimated Tax Credit to Beneficiaries.

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