Flag_of_Alabama.svg
An official website of the Alabama State government.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

  • Homepage
  • >
  • Are estimate payments required?

Are estimate payments required?

No, estimate payments are not required. Voluntary estimate payments should be submitted with a FDT-V Fiduciary Income Tax Payment Voucher.

No, estimate payments are not required. Voluntary estimate payments should be submitted with a FDT-V Fiduciary Income Tax Payment Voucher.

Related FAQs in and Fiduciaries, Fiduciary (Form 41), Fiduciary (Form 41) Limited Liability Entities, Fiduciary (Form 41) S Corporations, Limited Liability Entities, Partnerships, S-Corporations

Yes, federal income tax paid by the estate or trust is allowed as a deduction on Alabama Form 41.

If an income tax return preparer prepares 25 or more acceptable, original fiduciary income tax returns using tax preparation software in a calendar year, then for that calendar year and for each subsequent calendar year thereafter, all acceptable fiduciary income tax returns prepared by that income tax preparer must be filed using electronic technology, as defined in the “Electronic Tax Return Filing Act,” as codified in Chapter 30 of Title 40, Code of Alabama 1975.

The excess loss on termination may not be passed along to the grantor or beneficiary of an estate or irrevocable trust.

Estate Tax Waivers are no longer required to be filed for estates whose owners

died after Dec. 31, 2004.

Mandatory e-filing for Form 41 – Rule 810-3-29-.08 was approved by the Alabama Department of Revenue and became effective December 15, 2015. It applies to all fiduciary returns required to be filed for taxable years beginning on and after January 1, 2016.

Mail returns with payments to:

Alabama Department of Revenue

Pass Through Entity Section

P.O. Box 327444

Montgomery, AL 36132-7444

Mail returns without payments to:

Alabama Department of Revenue
Individual and Corporate Tax Division
P.O. Box 327440
Montgomery, AL 36132-7440