IT 1041: 2025 Fiduciary Income Tax Return (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
Ohio Form IT 1041 is the 2025 Fiduciary Income Tax Return for trusts and estates. It reports federal taxable income, Ohio adjustments, tax liability, credits and payments to calculate a refund or amount due.
What you'll need
Include page 1 of federal Form 1041 with your 2025 Ohio IT 1041.
Depending on the amounts and boxes reported on your return, also include:
- Business credits: A copy of the PTE/Fiduciary Schedule of Credits and applicable credit certificates. Some credits also require worksheets or other supporting documents.
- Ohio income tax withheld: Income statements supporting line 14.
- Estimated tax underpayment penalty: Ohio IT/SD 2210 for line 11.
- Electing small business trust (ESBT) adjustments: Documentation for income on line 27 or losses on line 37.
- Qualifying pre-income tax trust: A letter of exemption.
- Pass-through entity credit: Copies of all Ohio IT K-1s.
- Residency credits: Ohio IT NRCE for the nonresident estate credit or Ohio IT RCTE for the resident credit, as applicable.
- Retirement-related credits for estates: Forms 1099-R and, for the lump sum retirement or lump sum distribution credit, a copy of the worksheet.
How to file
Complete the return using black ink, UPPERCASE letters and whole dollars. Enter the trust or estate's name, FEIN, fiduciary information and reporting period. Select the applicable trust or estate boxes.
The fiduciary or trust officer must sign the return. Complete the title, date and phone number fields in the signature area.
Mail the return to:
Ohio Department of Taxation
P.O. Box 2619
Columbus, OH 43216-2619
If paying by check, make it payable to Ohio Treasurer of State, write the FEIN on the check and include Ohio IT 1041 OUPC.
Do not staple or paper clip the return.
Common mistakes
- Using the wrong format: Use only black ink, UPPERCASE letters and whole dollars.
- Stapling or paper clipping the return: The form says not to do either.
- Writing in department-only areas: Leave those areas blank.
- Missing the required signature: The fiduciary or trust officer must sign.
- Completing trust-only lines for an estate: Estates should skip from line 3 to line 8.
- Rounding apportionment ratios too soon: Carry all Schedule V ratios to six decimal places.
- Putting pass-through income in the wrong schedule: The form notes that income or loss from a pass-through entity should generally be reported on Schedule III, Trust Apportioned Income.
Questions people ask
Where do I get the federal taxable income amount for line 1?
Use the “Taxable income” line from federal Form 1041. Include page 1 of that federal form with your Ohio return.
Will Ohio issue a refund of $1.00 or less?
No. The form says no refund will be issued if the refund is $1.00 or less. If you owe $1.00 or less, no payment is necessary.
Can I apply an overpayment to next year's tax?
Line 19 lets you credit part or all of the line 18 overpayment toward next year's liability. If this is an amended return, enter zero on line 19.
Can my preparer discuss the return with the Department?
Yes. Check the authorization box on the return to allow your preparer to discuss it with the Department.
How do I indicate that a federal extension was filed?
Check the box labeled “Check here if federal extension filed.”