2005 Form 1041 Filing Locations
From Wikicpa
For calendar year estates and trusts, file Form 1041 and Schedules K-1 on or before April 17, 2006. For fiscal year estates and trusts, file Form 1041 by the 15th day of the 4th month following the close of the tax year. For example, an estate that has a tax year that ends on April 30, 2006, must file Form 1041 by August 15, 2006. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
Contents |
Where to file
For all estates and trusts, including charitable and split-interest trusts and pooled income funds:
| If you are located in: | Are not enclosing a check or money order: | Are enclosing a check or money order: |
|---|---|---|
| Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin | Internal Revenue Service, Cincinnati, OH 45999-0048 | Internal Revenue Service, Cincinnati, OH 4599-0148 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming | Internal Revenue Service, Ogden, UT 84201-0048 | Internal Revenue Service, Ogden, UT 84201-0148 |
| A foreign country or a United States possession | Internal Revenue Service, Philadelphia, PA 19255-0048 | Internal Revenue Service, Philadelphia, PA 19255-0148 |
Private delivery services.
You can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.
- DHL Worldwide Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service.
- Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
- United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get written proof of the mailing date.
Electronic Filing
Qualified fiduciaries or transmitters may be able to file Form 1041 and related schedules electronically. If you wish to do this, you must file Form 8633, Application to Participate in the IRS e~fiIe Program. If you file Form 1041 electronically, you must also file Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing. For more details, get Publication 1437, Procedures for the 1041 e-file Program, and Publication 1438, File Specifications, Validation Criteria, and Record Layouts for the Form 1041, e-file Program, U.S. Income Tax Return for Estates and Trusts for Tax Year 2005.
Extension of Time To File
If more time is needed to file the estate or trust return, use Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to apply for an automatic 6-month extension of time to file.
Source: irs.gov
