Updated October 18, 2026. Quick answer: A Form 1041-ES voucher is sent only with a payment. It takes the estate’s or trust’s name and EIN, the fiduciary’s details and the amount being paid, and it goes with a check or money order to a Louisville post office box. Electronic payment through EFTPS is the alternative, and the IRS recommends paying electronically.
When to use a voucher
“Complete and send in the voucher only if you are making a payment.” “Be sure to use the correct voucher.” The package adds that “Use the preprinted vouchers unless the Electronic Federal Tax Payment System (EFTPS) is used.” When to pay is covered on the Form 1041-ES due dates page.
Completing the voucher
“Enter the estate’s or trust’s name and EIN, and the fiduciary’s name, title, and address in the spaces provided on the payment voucher.” “Enter in the payment box of the voucher only the amount the estate or trust is sending in.” Overpayments are handled separately: “be sure to take into account any 2025 overpayment that the estate or trust chose to credit against its 2026 tax, but don’t include the overpayment amount in this box.”
The EIN is the number the IRS assigned to the estate or trust; if you do not have it, see how to get an EIN. An executor opening an account may also want the estate EIN and bank account page.
The check and the record
“Enclose, but don’t staple or attach, a check or money order with the payment voucher.” Then “Write the estate’s or trust’s EIN and” “2026 Form 1041-ES” on the check or money order. One more warning: “Do not include any balance due on the 2025 Form 1041 with the check for 2026 estimated tax.” To keep your own records: “Fill in the Record of Estimated Tax Payments in the 2026 Tax Rate Schedule and keep it for your files.”
Where to mail it
“Mail the payment voucher to:” the Internal Revenue Service at “P.O. Box 932400”, “Louisville, KY 40293-2400”. The package is firm about the other address: “Do not send the payment voucher to the Internal Revenue Service Center where you file Form 1041.” Also, “Only the U.S. Postal Service can deliver to the above address.” If the fiduciary has moved: “If the fiduciary has moved, complete Form 8822-B” rather than using the voucher.
Paying electronically
“The IRS recommends paying electronically whenever possible.” For some institutions it is required: “A financial institution that has been designated as an authorized federal tax depositary, and acts as a fiduciary for at least 200 taxable trusts that are required to pay estimated tax, is required to deposit the estimated tax payments electronically using EFTPS.” For everyone else: “A fiduciary that isn’t required to make electronic deposits of estimated tax on behalf of a trust or an estate may voluntarily participate in EFTPS.” On timing, “the deposit must be submitted by 8 p.m. Eastern time the day before the due date of the deposit.”
What to enter and where it comes from
The payment amount on the voucher comes from the fiduciary’s own estimated tax worksheet, described on the Form 1041-ES page, less any 2025 overpayment credited forward. Nothing on the voucher is copied from a third-party form.
Where it goes next
The voucher and check go to the Louisville address above, or the payment is made through EFTPS. If a payment turns out to be short, see the Form 1041-ES penalty and amended payments page. Publication 505 says “Estates and trusts must use Form 1041-ES, Estimated Income Tax for Estates and Trusts, to figure and pay estimated tax.”
Edition and line numbers
This page reads the 2026 Form 1041-ES package, which the IRS titles “Estimated Income Tax for Estates and Trusts”. It is the current file irs.gov served on 2026-10-18, identical to the archived copy, and the package carries the footer “Created 11/20/2025”. Every date on this page is a date the 2026 package prints for 2026 payments, not a date for any other year. The package works from worksheet line numbers, so check the revision date printed on your own copy and use the line numbers on that revision.
Common mistakes
- Mailing the voucher to the Form 1041 filing center. The package says “Do not send the payment voucher to the Internal Revenue Service Center where you file Form 1041.”
- Stapling the check to the voucher. The package says “Enclose, but don’t staple or attach, a check or money order with the payment voucher.”
- Adding the prior year’s balance to the check. The package says “Do not include any balance due on the 2025 Form 1041 with the check for 2026 estimated tax.”
Related: Form 1041-ES, Form 1041-ES due dates, estate EIN and bank account, and how to get an EIN.
Sources
- Form 1041-ES, Estimated Income Tax for Estates and Trusts (2026): https://www.irs.gov/pub/irs-pdf/f1041es.pdf
- Publication 505, Tax Withholding and Estimated Tax (2026): https://www.irs.gov/pub/irs-pdf/p505.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.