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1041 States

Filing estimates for state fiduciary returns

Refer to the following information about filing estimates for fiduciary returns in each state.
State
Estimates needed
Underpayment penalty
Form to file
Can you e-file?
Payment options
Notes
AL
No
No
Form FDT-V
No
EFT or check with voucher
N/A
AR
Yes
Yes
Form AR1002ES
Yes
EFW, EFT, or check
N/A
AZ
No
No
Form 141AZ ES
No
Check with voucher
N/A
CA
Yes
Yes
Form 541-ES
Yes
EFW or check with voucher
Safe harbor estimates calculate at 110% of current year tax for returns with federal taxable income over $150,000 only when you enter the code
1
,
3
, or
8
in the
Next year declaration
field.
CO
No
No
DR 0105EP
No
EFT or check with voucher
N/A
CT
Yes
Yes
Form CT-1041ES
Yes
EFW, EFT, or check with voucher
N/A
DC
No
No
Form D-41ES
Yes
EFW, EFT, or check
When you create estimates for the e-file, they create separately for each quarter. DC will debit the bank account on the date indicated on the voucher for each quarter. You need to make payments in excess of $5,000 electronically.
DE
Yes - Needed for any trust where FMV assets equal or exceed $1 million.
No
Form 400-ES
No
EFT or check with voucher
N/A
GA
Yes
Yes
Form 500 ES
No
EFT or check with voucher
N/A
HI
Yes
Yes
Form N-5
No
Check with voucher
N/A
IA
No
No
Form IA 1041V
No
Check with voucher
N/A
ID
No
No
Form 41-ES
No
EFT or check with voucher
N/A
IL
No
No
Form IL-1041-V
Yes
EFW, EFT, or check with voucher
N/A
IN
No
No
Form IT-41ES
No
Check with voucher
N/A
KS
No
No
Form K-41ES
No
Check with voucher
You can't apply overpayments to next year's estimates. If you have a refund, the state will refund it in its entirety regardless of any other request.
KY
Yes
Yes
Form 740-ES
Yes
Check with voucher
N/A
LA
No
No
Form R-541ES
No
Check with voucher
N/A
MA
Yes
Yes
Form 2-ES
Yes
EFW, EFT, or check with voucher
You need to pay estimated tax payments for returns with taxable income of $50,000 or more electronically.
MD
Yes
Yes
Form 504D
No
Check with voucher
N/A
ME
Yes
Yes
Form 1041ME
Yes
EFW, EFT, or check with voucher
N/A
MI
Yes
Yes
Form MI-1041ES
No
Check with voucher
N/A
MN
Yes
Yes
Vouchers
No
Check with voucher
N/A
MO
No
No
Form MO-1041
No
Check with voucher
N/A
MS
Yes
Yes
Form 80-106ES
No
EFT or check with voucher
N/A
MT
Yes
Yes
Form FID
No
EFT or check with voucher
N/A
NC
No
No
None - North Carolina doesn't have vouchers to send with estimates. Enter the information on the
NCEst
 screen to calculate the Estimated Tax Payment worksheet and generate filing instructions.
No
Check
N/A
ND
Yes
Yes
Form 38-ES
Yes
EFW, EFT, or check with voucher
N/A
NE
No
No
Form 1041N-ES
No
EFT or check with voucher
N/A
NH
Yes
Yes
Form DP-10 ES and NH-1041-ES
No
EFT or check with voucher
Use Form DP-10 ES for Interest and Dividends Tax returns (Form DP-10). Use Form NH-1041-ES for Business Enterprise and Business Profits Tax returns (Form NH-1041 and BET).
NJ
Yes
Yes
Form NJ-1040-ES
Yes
EFW, EFT, or check with voucher
Don't file estimates with the main return. When you create estimates for electronic filing, UltraTax CS creates them separately for each quarter. NJ will debit the bank account on the date you enter for each quarter.
NM
Yes
Yes
Form FID-ES
No
EFT or check with voucher
N/A
NY
Yes
Yes
Form IT-2106
Yes
EFW or check with voucher
If the tax due is under the threshold amount of $300 per entity ($900 if the tax is for New York State, New York City, and Yonkers), the estimate worksheet will calculate, but the estimate coupons will be blank.
OH
Yes
Yes
Form IT 1041ES
No
Check with voucher
N/A
OK
Yes
Yes
Form OW-8-ESC
Yes
EFW, EFT, or check with voucher
N/A
OR
No
No
Form OR-41-V
No
Check with voucher
You can't apply overpayments to Oregon estimates.
PA
Yes
Yes
Form PA-40ES
Yes
EFW or check with voucher
N/A
RI
Yes
Yes
Form RI-1041ES
No
EFT or check with voucher
N/A
SC
Yes
Yes
Form SC1041ES
No
Check with voucher
N/A
TN
No
No
N/A
No
N/A
N/A
UT
Yes
Yes
Form TC-548
No
EFT or check with voucher
N/A
VA
Yes
Yes
Form 770ES
No
Check with voucher
An estate or trust needs to make installment payments of estimated income tax if its Virginia income tax is reasonably expected to equal $150 or more for the taxable year. Estates don't need to make estimated tax payments until the 1st taxable year that ends 1 year or more after the decedent’s date of death.
VT
Yes
No
Form FIT-165
No
Check with voucher
N/A
WI
Yes
Yes
Form 1-ES
Yes
EFW or check with voucher
Trusts subject to tax on unrelated business income should file on Form Corp-ES.
WV
No
No
Form IT-141ES
No
Check with voucher
N/A

This article applies to:

  • PRODUCT: UltraTax CS
  • Return type: 1041 Fiduciary
  • State: Alabama,Arkansas,Arizona,California,Colorado,Connecticut,District of Columbia,Delaware,Georgia,Hawaii,Iowa,Idaho,Illinois,Indiana,Kansas,Kentucky,Louisiana,Massachusetts,Maryland,Maine,Michigan,Minnesota,Missouri,Mississippi,Montana,North Carolina,North Dakota,Nebraska,New Hampshire,New Jersey,New Mexico,New York,Ohio,Oklahoma,Oregon,Pennsylvania,Rhode Island,South Carolina,Tennessee,Utah,Virginia,Vermont,Wisconsin,West Virginia

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