topic Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include? in Deductions & credits

Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include?

RMClark55 — Tue, 24 Feb 2026 07:26:31 GMT

The decedent included cash bequeaths to churches and one 501C-3. Are these deductible as Charitable Donations on form 1041? Any companion forms required? Thanks

Re: Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include?

Bsch4477 — Fri, 08 Sep 2023 22:39:59 GMT

Charitable deductions are subtracted from the gross estate before the estate tax rate is applied.

Re: Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include?

dmertz — Fri, 08 Sep 2023 23:15:23 GMT

Under section 642(c), because the charitable contribution is made under the governing instrument (the will), the estate can take a charitable deduction on Schedule A (Form 1041). For reporting requirements, see page 29 of the instructions for Form 1041: https://www.irs.gov/pub/irs-pdf/i1041.pdf

Re: Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include?

RMClark55 — Thu, 07 Mar 2024 13:42:59 GMT

Thank you for your response to my question. I am now working on the 1041 for an Estate and have a follow up question. The instructions say "Enter amounts that were paid for a charitable purpose out of
the estate's or trust's gross income". This confused me since the source of the charitable donation as directed by the Will is from the Assets of the Estate not specifically from "income". I may be overthinking the issue but before I submitted the 1041 I wanted to be sure it was understood the source of the donation is from the "cash" in the Estate Account.....Thank you.

Re: Are bequeaths that are directed by a decedents Will to charitable entities deductible as donations on Form I041? If yes, are there any other forms to include?

Bsch4477 — Thu, 07 Mar 2024 14:42:15 GMT

Yes, the charitable donations were from the estate’s assets.