Updated October 18, 2026. Quick answer: Part II of Schedule G adds up what the estate or trust has already paid or can claim as paid: estimated tax, a payment sent with an extension request, withheld tax and a few refundable credits. The total on line 19 is carried to page 1 of Form 1041. The amounts come from the fiduciary’s payment records and from tax forms such as the Form 1099-R or W-2 that report withholding.
IRS trust and estate tax forms, read line by line: Form 1041-ES penalty and election, Form 1041-T and Form 1041-T lines 1 to 4.
What lines 10 to 19 do
The form titles this part “Payments”. It runs from line 10 to line 19, and line 19 is captioned “Add lines 12 through 18c.” Part I of the schedule, the tax side, is covered on the Schedule G Part I lines 1 to 3 and Schedule G Part I lines 4 to 9 pages.
Lines 10 to 12: estimated tax
Line 10 is captioned “Current year’s estimated tax payments and amount applied from preceding year’s return”. The instructions say “Enter the amount of any estimated tax payment you made with Form 1041-ES for 2025 plus the amount of any overpayment from the 2024 return that was applied to the 2025 estimated tax.”
A caution for decedents: “Don’t include on Form 1041 estimated tax paid by an individual before death.” “Instead, include those payments on the decedent’s final income tax return.”
Line 11 is captioned “Estimated tax payments allocated to beneficiaries (from Form 1041-T)”. The instructions say “The trustee (or executor, for the final year of the estate) may elect under section 643(g) to have any portion of its estimated tax treated as a payment of estimated tax made by a beneficiary or beneficiaries.” “Failure to file Form 1041-T by the due date” is followed by “will result in an invalid election.” Line 12 is simply “Subtract line 11 from line 10”.
Lines 13 and 14: extension payment and withholding
For line 13: “If you filed Form 7004 to request an extension of time to file Form 1041, enter the amount that you paid with the extension request.” Extensions are covered on the Form 1041 due date and extension page.
For line 14: “Use line 14 to claim a credit for any federal income tax withheld (and not repaid)” in three situations, including “a payer of distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc., received by a decedent’s estate or trust.” “Attach a copy of Form W-2, Form W-2G, or Form 1099-R to the front of the return.”
On passing it through: “Except for backup withholding (as explained below), withheld income tax can’t be passed through to beneficiaries on either Schedule K-1 or Form 1041-T.”
Lines 15 to 18c: other payments and credits
Line 15 is captioned “Current year net 965 tax liability from Form 965-A, Part I, column (f)”. The instructions say “enter this amount from column (f) of Form 965-A, Part I.”
Line 16 is the credit for tax paid on undistributed capital gains: “Attach Copy B of Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains.” Line 17 is the fuels credit: “Enter any credit for federal excise taxes paid on fuels that are ultimately used for nontaxable purposes”. The instructions add “Attach Form 4136, Credit for Federal Tax Paid on Fuels.”
Line 18a: “Enter any elective payment election amount from column (j) of Form 3800, Part III, line 6.” Line 18b: “Enter any other applicable credit or payment not entered elsewhere in Schedule G, Part II.” Line 18c: “Enter the amount from Form 1062, Part III, line 14.”
Line 19: total payments
The caption is “Total payments and section 1062 net tax liability deferred. Add lines 12 through 18c.” The total starts at line 12, the result after line 11 is subtracted from line 10, and runs through line 18c.
Where the number comes from
Line 10 comes from the Form 1041-ES payments the fiduciary made and any carryover noted on the prior return. Line 11 comes from Form 1041-T. Line 13 comes from the payment made with the extension request. Line 14 comes from the Form W-2, W-2G, 1099-R or other 1099 that reports the withholding. Lines 15 to 18c come from the forms named in their captions.
Where it goes next
The form’s caption for page 1, line 26 is “Total payments (from Schedule G, Part II, line 19)”. Page 1 then compares total tax and total payments in the section covered on the lines 23 to 30 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
- Counting estimated tax the decedent paid personally. The instructions say “Don’t include on Form 1041 estimated tax paid by an individual before death.”
- Attaching Form 1041-T late. The instructions say “Failure to file Form 1041-T by the due date” and then “will result in an invalid election.”
- Forgetting the withholding paperwork on line 14. The instructions say “Attach a copy of Form W-2, Form W-2G, or Form 1099-R to the front of the return.”
Related: Form 1041, Form 1041 due date and extension, Schedule K-1 boxes, and inherited IRA with the estate as beneficiary.
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.