41: Fiduciary Income Tax Return (2024)
Alabama · Alabama DOR · Used for tax years 2024
Alabama Form 41 is the 2024 Fiduciary Income Tax Return for estates and trusts. It reports income, deductions, credits, and payments to calculate Alabama taxable income and the amount due or refund.
When it's due
- 2024 calendar-year return: File on or before April 15, 2025.
- Fiscal-year return using the 2024 form: File on or before the 15th day of the fourth month following the close of the fiscal year.
What you'll need
- A complete copy of federal Form 1041. The form says your return is not complete without it.
- Forms W-2 and/or 1099, if reporting Alabama income tax withheld on line 8b.
- Schedule D, if reporting capital gain or loss on Schedule C, line 3. The form directs you to attach it.
- Schedule E, if reporting income on Schedule C, lines 5a or 5b. These lines cover rents, royalties, partnerships, S corporations, estates, and trusts, and direct you to attach Schedule E.
- Schedule FC, if reporting total credits allocated to beneficiaries on Schedule K, line 16. The form directs you to attach it.
You will also need the estate or trust's federal employer identification number, its creation date, and the fiduciary's name, title, and address. For a decedent's estate, the form asks for the deceased person's Social Security number.
How to file
Complete the return and applicable schedules, attach a complete copy of federal Form 1041, and have the fiduciary or an officer representing the fiduciary sign and date the return.
Mail returns with payments to:
Alabama Department of Revenue
Income Tax Administration Division
P.O. Box 327444
Montgomery, AL 36132-7444
Mail returns without payments to:
Alabama Department of Revenue
Income Tax Administration Division
P.O. Box 327440
Montgomery, AL 36132-7440
Common mistakes
- Leaving out federal Form 1041: A complete copy must be attached for the Alabama return to be considered complete.
- Completing Schedule B for a simple trust or pooled income fund: The form specifically says not to complete Schedule B for these entities.
- Entering a negative income distribution deduction: Schedule A, line 15, says to enter the smaller of lines 13 and 14, but not less than zero.
- Entering a qualifying capital loss as a negative number on Schedule A, line 4: The form says to enter it as a positive number, and only if the loss was not considered in determining amounts paid, credited, or required to be distributed to beneficiaries during the tax year.
Questions people ask
Who signs the return?
The fiduciary or an officer representing the fiduciary signs and dates the return.
Can I let the Department of Revenue discuss my return with my preparer?
Yes. The form has a checkbox authorizing a Department of Revenue representative to discuss your return and attachments with your preparer.
Where does the Alabama income distribution deduction go?
Calculate it on Schedule A, line 15, and enter it on page 1, line 2. Use the smaller of Schedule A, lines 13 and 14, and do not enter less than zero.
Can I identify the return as amended or final?
Yes. Page 1 has checkboxes for an initial return, amended return, and final return.