Where to Send Form 1041: Mailing and E-File Options

IRS Form 1041, the U.S. Income Tax Return for Estates and Trusts, is used to report the income, deductions, gains, and losses of an estate or trust. A fiduciary, such as a trustee or executor, is responsible for submitting this return if the estate has a gross income of $600 or more for the tax year or if a beneficiary is a nonresident alien. This article provides instructions on where and how to submit it.

Determining the Correct Mailing Address

The mailing address for Form 1041 depends on two factors: the location of the estate’s principal place of business and whether a payment is included with the return. Using the correct address is important to avoid processing delays by the Internal Revenue Service (IRS).

For returns filed without a payment, the address depends on location. Estates and trusts in most eastern, southern, and midwestern states send returns to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0048. Those in the remaining western states mail returns to the Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0048.

If a payment is enclosed with the return, the mailing address for all locations is Internal Revenue Service, P.O. Box 932100, Louisville, KY 40293-2100. It is recommended to use Form 1041-V, Payment Voucher, with any mailed payment.

Using a Private Delivery Service

Fiduciaries who use an IRS-approved private delivery service (PDS), such as UPS or FedEx, must use a street address instead of the P.O. Box addresses used for the postal service. These services require a physical address for delivery, and the IRS provides specific street addresses for these couriers.

For filings that would otherwise be sent to the Kansas City, MO, address, the PDS address is Internal Revenue Service, 333 W. Pershing Road, Kansas City, MO 64108. For returns that would normally go to the Ogden, UT, P.O. Box, the correct PDS street address is Internal Revenue Service, 1973 Rulon White Blvd., Ogden, UT 84404. You can find the current list of designated private delivery services on the IRS website.

Electronic Filing Options

As an alternative to mailing a paper return, fiduciaries can file Form 1041 electronically. The IRS e-file system is available for estates and trusts and is an efficient method of submission. This can be done using approved tax preparation software or through a tax professional who is an authorized IRS e-file provider.

When e-filing, a signature is required, which is handled through specific forms. Filers may use either Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, or Form 8879-F, IRS e-file Signature Authorization for Form 1041. The IRS website provides a searchable database of authorized e-file providers.