Start studying Digestive System (anatomy of alimentary canal). Learn vocabulary, terms, and more with flashcards, games, and other study tools.
Estimated Income Tax. Trusts that earn income must pay estimated tax payments during the year. These payments are due on April 15, June 15, September 15 and January 15 for calendar year trusts. Calculate the estimated payments on IRS Form 1041ES. The instructions for this form provide complete detail about how to pay this tax.
The estate (fiduciary) income tax return is due on the 15th day of the 4th month after the end of the year. If the year ends on December 31, 2015, the due date is April 15, 2016. If the year ends on January 31, 2016, the due date is May 15, 2016. For more information, see our Estate Income Tax Due Date page.