Form 1041 After a Death: Estate and Trust Income Tax Returns, the $600 Threshold and 2026 Rates
After a death, the executor reports estate income on Form 1041 under the estate's EIN if gross income is $600 or more or a beneficiary is a nonresident alien. It's due the 15th day of the 4th month after year-end, and 2026 trust income above $16,000 is taxed at 37%.
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