Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) General procedures for completing Form 1041 for the year in which the election terminates If there isn’t an executor Responsibilities of the trustee when there is an executor (or there isn’t an executor and the trustee isn’t the filing trustee) Special filing instructions When the election isn’t made by the due date of the QRT’s Form 1041
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