I have another idea. I would feel better if I fixed my error by amending the incorrect 1041 to include actual charged expenses for the year. There were no distributions that year so no K1 forms are affected. The estate got a refund and amending the tax return makes the refund smaller so I will have to send a check to the IRS. I have no money in the estate bank account but I can pay the tax from my bank account. Then I can still include the actual charged expenses in the final year because I have not submitted the final 1041 yet. So My final 1041 remains the final one because there is no additional income.
