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  • Can the federal income tax paid on federal Form 1041 be claimed as a deduction on the Alabama Form 41?
View All and Fiduciaries, Fiduciary (Form 41), Fiduciary (Form 41) Limited Liability Entities, Fiduciary (Form 41) S Corporations, Limited Liability Entities, Partnerships, S-Corporations FAQs

Can the federal income tax paid on federal Form 1041 be claimed as a deduction on the Alabama Form 41?

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

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

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

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

Estates/Trusts with 20 or more beneficiaries at the end of the Estate/Trust’s taxable year are mandated to e-file Alabama fiduciary income tax returns, for that calendar year and all subsequent tax years.

Yes. List the name of the entity that paid the composite payment and the FEIN. You may include a copy of the K-1 Form 41 for clarification especially if there is more than one composite payment made on behalf of the estate/trust.