Updated October 18, 2026. Quick answer: Lines 4 to 9 of Form 1041 pick up capital gain from Schedule D, rents and royalties from Schedule E, farm income from Schedule F, ordinary gain from Form 4797 and other income, then add everything on line 9. Each line is a carry-over from a schedule or form you attach, not a number you work out on page 1.
What lines 4 to 9 ask for
The form’s captions are “Capital gain or (loss). Attach Schedule D (Form 1041)”, “Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040)”, “Farm income or (loss). Attach Schedule F (Form 1040)”, “Ordinary gain or (loss). Attach Form 4797” and “Other income. List type and amount”. Lines 1 to 3 are on the income lines 1 to 3 page.
Line 4: capital gain or loss
“Enter the gain from column (3) of Schedule D (Form 1041), Part III, line 19, or the loss from Part IV, line 20.” A warning follows: “Don’t substitute Schedule D (Form 1040) for Schedule D (Form 1041).”
Why gains matter to a trust is covered on the capital gains in the trust page.
Line 5: rents, royalties, partnerships and other estates and trusts
“Use Schedule E (Form 1040), Supplemental Income and Loss, to report the estate’s or trust’s share of income or (losses) from rents, royalties, partnerships, S corporations, other estates and trusts, and REMICs.” “Enter the net profit or (loss) from Schedule E on line 5.”
“If the estate or trust received a Schedule K-1 from a partnership, an S corporation, or other flowthrough entity” the instructions continue that you should use the corresponding lines on Form 1041.
Line 6: farm income or loss
“If the estate or trust operated a farm, use Schedule F (Form 1040), Profit or Loss From Farming, to report farm income and expenses.” “Enter the net profit or (loss) from Schedule F on line 6.” A caution: farm rental income based on crops or livestock produced by a tenant goes on Schedule E, and the instructions say “Don’t use Form 4835, Farm Rental Income and Expenses, or Schedule F (Form 1040) to report such income and expenses”.
Line 7: ordinary gain or loss
“Enter from line 17 of Form 4797, Sales of Business Property, the ordinary gain or loss from the sale or exchange of property other than capital assets” and also from involuntary conversions other than casualty or theft.
Line 8: other income
“Enter other items of income not included on lines 1, 2a, and 3 through 7.” “List the type and amount on an attached schedule if the estate or trust has more than one item.” Examples the instructions give include “Any part of a total distribution shown on Form 1099-R” “that is treated as ordinary income.”
Line 9: total income
Line 9 is a sum, not a new entry. The form words it “Total income. Combine lines 1, 2a, and 3 through 8”.
Where the number comes from
Line 4 comes from Schedule D (Form 1041), line 5 from Schedule E, line 6 from Schedule F, line 7 from Form 4797 and line 8 from an attached list. Keep those schedules with the return, because each caption on the form says to attach it.
Where it goes next
Total income is the starting point for the deductions. Line 17 on the form is worded “Adjusted total income or (loss). Subtract line 16 from line 9”. Deductions begin on the deduction lines 10 to 12 page. A beneficiary’s share of this income is reported on Schedule K-1.
Edition and line numbers
This page reads Form 1041 (2025) and the 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1. Those are the current files irs.gov served on 2026-10-18, byte-identical to the archived copies. The form reads “For calendar year 2025 or fiscal year beginning” and the instructions carry the footer “Instructions for Form 1041 (2025)”. Check the year printed on your own Form 1041 and use the line numbers on that year’s form.
Common mistakes
- Attaching the individual Schedule D. The instructions say “Don’t substitute Schedule D (Form 1040) for Schedule D (Form 1041).”
- Putting crop-share rent on line 6. The instructions say “Don’t use Form 4835, Farm Rental Income and Expenses, or Schedule F (Form 1040) to report such income and expenses”.
- Listing several other-income items on line 8 without a schedule. The instructions say “List the type and amount on an attached schedule if the estate or trust has more than one item.”
Related: Form 1041, capital gains in the trust, Schedule K-1 for estates, and inherited IRA with an estate as beneficiary.
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Answer againSources
- Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025), U.S. Income Tax Return for Estates and Trusts: https://www.irs.gov/pub/irs-pdf/i1041.pdf
- Form 1041 (2025), U.S. Income Tax Return for Estates and Trusts: https://www.irs.gov/pub/irs-pdf/f1041.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.