Form 41 is the Alabama fiduciary income tax return, issued by the Alabama Department of Revenue (ADOR) for tax year 2025. Fiduciaries of decedents' estates and trusts use it to compute Alabama taxable income and the net tax due or refund. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by ADOR at revenue.alabama.gov.
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What is 41?
Form 41, Fiduciary Income Tax Return (2025) is the Alabama Department of Revenue (ADOR) return on which the fiduciary of an estate or trust reports Alabama income, takes the income distribution deduction and the exemption, and works out the net tax due or refund for the year.
The return is built from several parts. Page 1 holds the entity information and the tax computation (lines 1 to 12). Page 2 carries Schedule A, the Alabama Income Distribution Deduction, and Schedule B, the Alabama Charitable Deduction. Page 3 carries Schedule C, which converts the income and deductions reported on federal Form 1041 into Alabama adjusted total income. Page 4 carries Schedule K, a summary of the Alabama Schedule K-1 information for beneficiaries.
The type-of-entity boxes cover a decedent's estate, simple trust, complex trust, qualified disability trust, ESBT (S portion only), grantor type trust, Chapter 7 and Chapter 11 bankruptcy estates, pooled income fund and qualified funeral trust (QFT). The instructions give special handling for CRATs, CRUTs and tax exempt organizations, and for grantor trusts, which complete the top of page 1 and Schedule G instead of the full computation.
The return is not complete on its own: a complete copy of federal Form 1041, U.S. Income Tax Return for Estates and Trusts, must be attached. The instructions cite Sections 40-18-25, 40-18-25.1 and 40-18-29 of the Code of Alabama 1975 for the tax law on estates, trusts and fiduciary returns.
Who needs to file 41?
The fiduciary of an estate or trust that has an Alabama filing requirement files Form 41. The instructions, citing Section 40-18-29(a), list these fiduciaries:
- All resident trusts with net income over $1,500 for the year.
- All nonresident trusts with any Alabama derived net income after deductions.
- Any trust, resident or nonresident, claiming a qualifying net operating loss. It must file in the year of the loss to qualify for credit on future years' returns.
Grantor trusts, as described in 26 U.S.C. §671, also have a filing requirement under §§40-18-25(g) and 40-18-29. They complete the upper part of page 1, mark the grantor trust box, enter zeroes on the computation lines and complete Alabama Schedule G.
Taxpayers completing the form for a CRAT, CRUT or tax exempt organization follow the standard instructions for lines 1 through 5, enter 0 on line 5a and check the box for the entity type.
The person signing is the fiduciary or the officer representing the fiduciary. A paid preparer completes the preparer block. Do not use the Employer Identification Number of the accounting firm, the trustee, the attorney's firm or an interest payor.
When to file 41
Calendar year 2025 returns are due on or before April 15 following the close of the year. Fiscal year or short year returns are due on or before the 15th day of the fourth month following the close of the fiscal or short year. If the due date falls on a Saturday, Sunday or holiday, the return is due the next business day.
An extension of time to file that is allowed for federal income tax purposes is recognized by Alabama, but it is not an extension of time to pay. The tax due must be paid by the due date of the return without regard to the extension. For tax years beginning on or after January 1, 2016, the due date for tax exempt organizations is the same as the due date of the required federal return.
A trust claiming a qualifying net operating loss must file in the year of the loss. Interest runs from the due date, without extension, to the date paid. A failure-to-file penalty applies when the return is late, even if it shows a refund or zero balance, and unpaid tax is subject to a monthly failure-to-pay penalty; see line 11c and the instructions.
Documents you need
- A complete copy of federal Form 1041, U.S. Income Tax Return for Estates and Trusts, with all federal K-1s, statements and attachments; without it the return is not complete.
- A list of any omitted voluminous depreciation or similar schedules, if you leave them out; the list must be attached and the schedules provided if requested.
- A properly completed Alabama Schedule K-1 or Schedule G for each person or tax entity that was a beneficiary at any time during the taxable year.
- Alabama Schedule G (Grantor's Statement of Income, Deductions, and Other Items) for a grantor trust.
- A copy of Form W-2 or Form 1099 if you claim Alabama income tax withheld on line 8b.
- Schedule FC for allowable credits on line 8a and lines 8h through 8k, if you claim credits.
- Schedule CP-B if you claim Composite Payment(s) or Electing Pass-Through Entity Credit(s) on line 8f.
- Schedule ESBT if the trust is an ESBT (line 6), and Schedule NOL-F85A if an ESBT NOL applies.
- A computation schedule if you check the box for a CRAT/CRUT or an NOL on line 5a.
- A complete explanation for each adjustment entered on Schedule A, line 6, and for the items reported on Schedule C, line 19; supporting documents for Schedule C, column B adjustments.
- Alabama Form 41 Schedule D, Schedule E, federal Schedule C (if a business was operated) or federal Schedule F (if a farm was operated), when those income lines are used.
How to fill out 41
Select the year and entity type
At the top, check CY, FY or SY, and enter the fiscal-year dates if the year is not the calendar year 2025. Check the type of entity, and the boxes for Initial Return, Amended Return or Final Return where they apply.
Enter estate or trust identification
Enter the FEIN, the name of the estate or trust, the name and title of the fiduciary and the fiduciary's address. For a decedent's estate, enter the deceased's Social Security number.
Complete the entity details
Enter the date the entity was created, the number of K-1s attached and the number of Schedule GS attached. Mark resident or nonresident and, for a trust, revocable or irrevocable, plus any address change, name change, multi-state income or cash basis box.
Compute Schedule C on page 3
For lines 1 through 17, enter federal Form 1041 amounts in Column A, Alabama adjustments in Column B (increases positive, decreases negative) and the adjusted amount in Column C. Complete lines 18a, 18b, 18c and 19.
Complete Schedule B if it applies
Do not complete Schedule B for a simple trust or a pooled income fund. Otherwise enter charitable amounts on lines 1 through 4 and the Alabama Charitable Deduction on line 5, which carries to Schedule C, line 13, Column C.
Compute Schedule A distribution deduction
Work lines 1 through 14, then enter on line 15 the smallest of line 13 or line 14, not less than zero. Attach an explanation for any line 6 adjustment.
Complete Schedule K for beneficiaries
Summarize the Alabama Schedule K-1 amounts by income source in Columns A, B and C, then complete lines 9 through 16. The amount on line 9 cannot be below zero.
Compute taxable income on page 1
Enter Schedule C, line 18c on line 1 and Schedule A, line 15 on line 2. Enter the exemption on line 3, the total of lines 2 and 3 on line 4, taxable income on line 5, and the tax on line 5a using the Tax Computation Worksheet.
Enter ESBT tax and total tax
If the trust is an ESBT, enter Schedule ESBT, line 19b on line 6 and the ESBT tax on line 6a. Line 7 is the sum of lines 5a and 6a.
Enter credits and payments
Complete lines 8a through 8k for credits, withholding, the 2024 overpayment, payments, composite payments and refundable credits. Enter the total on line 9.
Figure net tax and amount due
Subtract line 9 from line 7 on line 10, entering a refund as a negative number. Complete lines 11a through 11d for credit to 2026, interest, penalties and total reductions, then enter the total on line 12.
Complete the grantor trust version
For a grantor trust, complete the upper part of page 1, mark grantor type trust and enter zeroes on the computation lines. Complete Alabama Schedule G instead; Schedule C is not required.
Review, sign and download the PDF
The fiduciary or officer signs and dates, with a daytime telephone number; a paid preparer completes the preparer block. Check the entries, then download or print the completed PDF from FillingPDF and assemble the attachments listed under How to submit.
How to submit 41
Form 41 is submitted by mail to ADOR, and any tax due is paid by check, money order or electronic payment.
- Mail with payment: Alabama Department of Revenue, Income Tax Administration Division, Alabama Form 41, P. O. Box 327444, Montgomery, AL 36132-7444. Make the check or money order payable to Alabama Department of Revenue and enclose Form FDT-V.
- Mail without payment: the same department and division, marked Alabama Form 41. The address printed on the first page of the instructions is P. O. Box 327440, Montgomery, AL 36132-7440.
- Electronic payment: by direct debit through approved e-file software vendors, or through My Alabama Taxes (MAT) at www.myalabamataxes.alabama.gov with a Sign On Id and Access Code. Taxpayers without an account can use the non-logged-in MAT option at www.revenue.alabama.gov (click the MAT icon > Make a Payment); have your banking information, filing period, payment type and FEIN or Alabama Tax Account Number ready. If you pay electronically, check the indicator box on line 12.
MAT technical help: 1-800-322-4106, option 5, or 334-242-1170, option 5, 8:00 am to 5:00 pm Central Standard Time. Estimated payments are not required, but voluntary ones can be sent with Form FDT-V.
Attach a complete copy of federal Form 1041 and the other required attachments. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 41 without a complete copy of federal Form 1041 with its K-1s and statements; the instructions say this makes the return improperly prepared and treated as delinquent.
- Leaving out the Alabama Schedule K-1 or Schedule G for a beneficiary who was one at any time during the taxable year.
- Using the Employer Identification Number of the accounting firm, the trustee, the attorney's firm or an interest payor instead of the estate's or trust's own.
- Treating a federal extension as extra time to pay; the tax is still due by the original due date.
- Stopping the line 9 total at line 8i; the form's line 9 totals lines 8a through 8k.
- Entering the line 8c overpayment from the wrong year; the form asks for the overpayment from 2024.
- Entering line 8g as a positive amount; the instructions say to enter it as a negative number.
- Entering amounts on the computation lines for a grantor trust; the instructions call for zeroes on page 1 lines 1-7, page 2 lines 1-15 and page 3 lines 1-19, plus Schedule G.
- Mailing a payment without Form FDT-V, or sending a return with payment to a different box than the one listed for payments.
- Leaving line 18c different from page 1, line 1, or line 18a different from line 17 of the federal Form 1041.
Frequently asked questions
What is Alabama Form 41?
Form 41 is the Alabama Department of Revenue's Fiduciary Income Tax Return. The fiduciary of an estate or trust uses it to report Alabama income, claim the income distribution deduction and the exemption, and compute the net tax due or refund for the year.
Who has to file the Alabama fiduciary income tax return?
Resident trusts with net income over $1,500 for the year, nonresident trusts with any Alabama derived net income after deductions, and any trust claiming a qualifying net operating loss, which must file in the year of the loss. Grantor trusts also have a filing requirement.
When is Form 41 due for 2025?
Calendar year returns are due on or before April 15 following the close of the year; fiscal or short year returns are due by the 15th day of the fourth month after year end. Weekend or holiday due dates move to the next business day.
Do I have to attach federal Form 1041 to Alabama Form 41?
Yes. A complete copy of federal Form 1041, with all federal K-1s, statements and attachments, must be attached for the return to be complete. Omitting it makes the return improperly prepared and subject to treatment as delinquent.
Where do I mail Alabama Form 41?
With payment: Alabama Department of Revenue, Income Tax Administration Division, Alabama Form 41, P. O. Box 327444, Montgomery, AL 36132-7444, with Form FDT-V. Returns without payment go to the same division; the instructions list P. O. Box 327440, Montgomery, AL 36132-7440.
Does a federal extension extend the time to pay Alabama tax?
No. Alabama recognizes an extension of time to file that is allowed for federal purposes, but the tax due must still be paid on or before the original due date of the return. Interest runs from that date to the date paid.
How does a grantor trust complete Form 41?
Complete the upper part of page 1 and mark the grantor type trust box. Enter zeroes on page 1 lines 1-7, page 2 lines 1-15 and page 3 lines 1-19, and complete Alabama Schedule G. Schedule C is not required.
Can I fill out Form 41 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return or pay tax for you; you submit it to ADOR by mail and pay through the channels in the instructions.
What is Form FDT-V and when do I need it?
Form FDT-V is the voucher that must accompany a mailed payment of tax due on Form 41, with a check or money order payable to Alabama Department of Revenue. Voluntary estimated payments, which Alabama law does not require, can also be sent with it.
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