1041

[M-MTax]

Do you have a question? Your subject line only reads "1041".

[ron6612]

I received a check that included 1099 interest income in 2025 for my mom who passed away in 2020 and in which a final 1040 and 1041 trust income return was filed. The payer, NJ Unclaimed Property says that the 2025 1040 will go to the social security umber of my mom and that can’t be changed. The IRS said that the 1099 should go to the estate ein number and another final 1041 should be filed for 2025. But, NJ won’t change it for 2025 tax reporting. The interest income is $5,000 and legal expenses are $3,500 (which would be deductible on 1041).  I would have a1099 with a deceased social security number. Can I do another 2025amended final 1041 with only those two items and a statement explaining?  I was going to do a simple manual return?  IRS will not accept paper check. I was going to have fiduciary eft the $150 in taxes due. What do you think?

[M-MTax]

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@ron6612 wrote:

Can I do another 2025amended final 1041 with only those two items and a statement explaining?  I was going to do a simple manual return?  IRS will not accept paper check. I was going to have fiduciary eft the $150 in taxes due.

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That's what I would do. If you report this on your 1040 for some reason, you won't be able to deduct the legal fees, which you will on a 1041. Simple manual is the way to go.

[ron6612]

Did you receive my detailed explanation of my questions?

[M-MTax]

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@ron6612 wrote:

Did you receive my detailed explanation of my questions?

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There's more than one? I read your most recent post in this thread, if that's what you mean.

[ron6612]

Thank you!  What about payment to IRS?  I was going to do manual return as only two items. IRS doesn’t accept paper checks anymore. The amount due will be only $150. 

[DoninGA]

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@ron6612 wrote:

Thank you!  What about payment to IRS?  I was going to do manual return as only two items. IRS doesn’t accept paper checks anymore. The amount due will be only $150. 

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IRS website for paying taxes with a check - https://www.irs.gov/payments/pay-by-check-or-money-order

[M-MTax]

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@ron6612 wrote:

IRS doesn’t accept paper checks anymore.

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Yes they do, you just need to include a payment voucher if you pay by check or money order.

See https://www.irs.gov/pub/irs-access/f1041v_accessible.pdf

[M-MTax]

If you want to make an electronic payment, you'll have to use EFTPS, which requires registration.

See https://www.eftps.gov/eftps

The iRS does not accept payments through Direct Pay for estates and trusts at this time.

[ron6612]

Can I use a personal check to pay $150 balance due for the estate?  I was going to have the fiduciary for estate send send out eft or wire transfer but that could not include the 1041 voucher. 

[M-MTax]

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@ron6612 wrote:

Can I use a personal check to pay $150 balance due for the estate? 

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Yes, and include the voucher with your check.