IT-41ES: Fiduciary Payment Voucher (2024)
Indiana · Indiana DOR · Used for tax years 2024
Indiana Form IT-41ES is a fiduciary payment voucher for estimated tax, extension, or composite payments for a trust or estate. It identifies the trust or estate, the fiduciary, the payment amount, and the type of payment.
Who files this form
Fiduciary representatives may use Form IT-41ES to make estimated, extension, or composite payments for a trust or estate.
Indiana does not require trusts and estates to make estimated payments. Fiduciaries may choose to make them to reduce the amount due when filing the annual fiduciary income tax return, Form IT-41.
Representatives filing composite returns with nonresident beneficiaries may also use this voucher to pay withholding on Indiana distributions.
When it's due
For the 2024 tax year, the form gives these timing rules:
- Optional estimated payments: Installments are typically due by the 15th day of the fourth, sixth, and ninth months of the taxable year, and the 15th day of the first month following the last month of that year.
- Extension payments: Due the 15th day of the fourth month following the close of the tax year.
- Composite withholding for one-time distributions: Due by the 15th day of the fourth month following the end of the tax year.
- Composite withholding for multiple distributions: Payments are due before the 30th day of the month following the distribution.
If you have a federal filing extension, the Indiana return is considered timely if posted within one month after the last date shown on the federal extension form.
What you'll need
Have the following information ready to complete the voucher:
- The trust or estate's tax year, name, and federal employer identification number.
- The fiduciary's name, title, and mailing address.
- The payment amount and payment type: estimated quarter, extension, or composite.
For a mailed payment, include a check or money order payable to Indiana Department of Revenue, with the trust or estate's federal employer identification number on it.
If using the estimated tax worksheet, have the total estimated fiduciary income and the amount subject to Indiana income tax available.
If relying on a federal filing extension, enclose a copy of the federal extension form with the annual Indiana return when you file it.
How to file
By mail
Complete the voucher and place an “X” in the box for the payment you are making. Make your check or money order payable to Indiana Department of Revenue and include the trust or estate's federal employer identification number on it.
Mail the voucher and payment to:
Indiana Department of Revenue
P.O. Box 6192
Indianapolis, IN 46206-6192
Online
The form lists online filing and payment through INTIME, Indiana's online tax portal. You can make payments, including estimated payments, using a bank account or credit card. The department encourages electronic payments and filing whenever possible.
Requesting a separate Indiana filing extension
If a federal extension is not needed, you may request an Indiana extension by calling 317-232-2067 or sending a request to:
Indiana Department of Revenue
P.O. Box 6079
Indianapolis, IN 46206-6079
Common mistakes
- Leaving the payment-type box blank. Mark the appropriate estimated quarter, extension, or composite payment box.
- Leaving the federal employer identification number off the payment. Include the trust or estate's number on your check or money order.
- Using the wrong payee. Make the check or money order payable to Indiana Department of Revenue.
- Omitting the federal extension copy from the annual return. If using a federal extension, enclose a copy with the Indiana annual return when filed.
Questions people ask
Are estimated payments required for trusts and estates?
No. Indiana does not require them, but fiduciaries may make estimated payments to reduce the amount due with the annual Form IT-41.
How does the worksheet calculate a quarterly estimated payment?
Multiply the estimated income subject to Indiana income tax by .0305, then divide that estimated tax by four.
Do I need a separate Indiana extension if I have a federal extension?
No. Indiana recognizes the IRS application for an automatic filing extension. Include a copy of the federal extension form with the annual Indiana return.
Can I make more than one composite withholding payment?
Yes. You may make multiple payments to accommodate distributions throughout the tax year. Total withholding payments may be claimed on the trust or estate's annual Form IT-41, line 14, Other Credits.