41: Fiduciary Income Tax Return (2025)
Alabama · Alabama DOR · Used for tax years 2025
Alabama Form 41 is the 2025 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.
What you'll need
- A complete copy of federal Form 1041. You must attach it for the Alabama return to be considered complete.
- Schedule D, if reporting capital gain or loss on Schedule C, line 3.
- Schedule E, if reporting rents, royalties, partnerships, S corporations, or estate and trust income on Schedule C, lines 5a or 5b.
- Forms W-2 and/or 1099, if using them to report Alabama income tax withheld on page 1, line 8b.
- Schedule FC, if reporting credits allocated to beneficiaries on Schedule K, line 16. The form directs you to attach it.
Have the estate or trust’s federal employer identification number, creation date, and fiduciary’s name and address ready. For a decedent’s estate, the form also asks for the deceased person’s Social Security number.
Common mistakes
- Leaving out federal Form 1041. The form says a complete copy must be attached for the return to be considered complete.
- Entering a negative income distribution deduction. Schedule A, line 14, says to enter zero if the result is zero or less. Line 15 also says not to enter less than zero.
- Completing Schedule B for a simple trust or pooled income fund. The form specifically says not to complete this schedule for either type of entity.
Questions people ask
Who signs the return?
The fiduciary or an officer representing the fiduciary signs and dates the return. There is a separate signature area for a paid preparer.
Can I let the Department of Revenue discuss the 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.
Can I apply an overpayment to next year’s estimated tax?
The 2025 form includes a line for this. Enter the credit to 2026 estimated tax on page 1, line 11a.
How is the Alabama income distribution deduction reported?
Schedule A, line 15, directs you to enter the smaller of line 13 or line 14, but not less than zero. Enter that amount on page 1, line 2, as well.