Updated October 18, 2026. Quick answer: Lines 4 to 9 add the remaining taxes to the result of line 3 and total them on line 9, which is carried to page 1 of Form 1041. Most of these lines apply only in particular situations: an electing small business trust, the net investment income tax, credit recapture, household employees, or a listed form. Each entry comes from the form or worksheet the line names.
What lines 4 to 9 do
These lines follow Schedule G Part I lines 1 to 3. The form’s total line reads “Total tax. Add lines 3 through 8.” Lines 4 to 8 are the additions: ESBT tax, net investment income tax, recapture items, household employment taxes and other amounts. Each caption names the form to attach when one applies.
Line 4: tax on the ESBT portion
The caption is “Tax on the ESBT portion of the trust (from ESBT Tax Worksheet, line 17). See instructions”. The instructions say “Use the ESBT Tax Worksheet to figure the ESBT tax.” “Enter the amount from line 17 of the ESBT Tax Worksheet on line 4.” The worksheet is named here by title only.
Line 5: net investment income tax
The caption is “Net investment income tax from Form 8960, line 21”. The instructions say “Enter the amount of NIIT calculated and attach Form 8960.” They describe the setting: “Estates and trusts use Form 8960 to report their NII and calculate the tax.” “The NIIT is imposed on estates and trusts to the extent that they have undistributed NII and AGI exceeding $15,650.”
On what reduces the amount: “In order to arrive at the estate’s or trust’s undistributed NII, the estate’s or trust’s NII is reduced for (1) distributions of NII to beneficiaries, and (2) NII allocable to charities when the estate or trust is allowed a deduction under section 642(c).”
Lines 6a to 6c: recapture items
For line 6a the instructions say “enter the amount from column (r) of Form 4255, Part I, line 3, on line 6a.” Line 6b is captioned “Recapture tax from Form 8611”, and the instructions say “If the estate or trust disposed of property (or there was a reduction in the qualified basis of the property) on which the low-income housing credit was claimed, see Form 8611, Recapture of Low-Income Housing Credit, to figure any recapture tax allocable to the estate or trust.”
Line 6c is captioned “Other recapture taxes”. One example the instructions give is “If the estate or trust owes any new markets recapture tax, include it on line 6c”.
Line 7: household employment taxes
The caption is “Household employment taxes. Attach Schedule H (Form 1040)”. The instructions say “The estate or trust withheld federal income tax during 2025 at the request of any household employee.” is one of the situations in which “see Schedule H (Form 1040) and its instructions to determine if the estate or trust owes these taxes.” “Enter on line 7 any household employment taxes owed from Schedule H (Form 1040), Part III, line 26.”
Line 8: other taxes and amounts due
The caption is “Other taxes and amounts due”. The instructions list several entries. For an accumulation distribution: “Include on this line any tax due on an accumulation distribution from a trust.” For a retirement account shortfall: “If the estate or trust fails to receive the minimum distribution under section 4974, use Form 5329 to pay the excise tax.” Inherited retirement accounts held by an estate are discussed on the inherited IRA with the estate as beneficiary page.
Where the number comes from
Line 3 comes from Schedule G Part I lines 1 to 3. Each remaining line comes from the form or worksheet it names: the ESBT Tax Worksheet, Form 8960, Form 4255, Form 8611, Schedule H, Form 4970 and so on. The estate’s tax software or preparer will produce these; the point of the page is to show which attachment feeds which line.
Where it goes next
Line 9 carries the total. The instructions say “Add Schedule G, Part I, lines 3 through 8. Enter the total on Schedule G, Part I, line 9; and page 1 of Form 1041, line 24.” The form’s caption for page 1, line 24 is “Total tax (from Schedule G, Part I, line 9)”. The rest of the tax and payments section is on the lines 23 to 30 page, and the payments side of Schedule G is on the Schedule G Part II lines 10 to 19 page.
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 title “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
- Skipping Form 8960 when the net investment income tax applies. The instructions say “Enter the amount of NIIT calculated and attach Form 8960.”
- Putting the ESBT tax figure from memory instead of the worksheet. The instructions say “Use the ESBT Tax Worksheet to figure the ESBT tax.”
- Totaling the wrong lines on line 9. The instructions say “Add Schedule G, Part I, lines 3 through 8.”
Related: Form 1041, trust tax brackets, inherited IRA with the estate as beneficiary, and Schedule K-1 boxes.
Sources
- 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.