The 2024 D-41 Fiduciary Income Tax Return is the District of Columbia income tax return for an estate or trust, issued by the DC Office of Tax and Revenue (OTR). The fiduciary, or an officer representing the fiduciary, completes it for the tax period shown at the top of the form. It is an income tax return, not a DC property tax form. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by OTR.
Last updated
What is D-41?
The 2024 D-41 Fiduciary Income Tax Return is the Government of the District of Columbia form on which the fiduciary of an estate or trust reports the entity's income, deductions, tax and payments to the DC Office of Tax and Revenue (OTR).
The return starts from the federal figures. Line 1 takes the total income from federal Form 1041, lines 2 and 4 adjust it for DC additions and subtractions (including capital gains tied to a Qualified Opportunity Fund), and line 6 gives total DC fiduciary income. Lines 7 to 13 apply deductions to reach taxable fiduciary income, and lines 14 to 17 compute the tax, the credit for taxes paid to other states, the DC Low-Income Housing Tax Credit and the DHCD Rental Accommodations Division Housing Provider Credit. Lines 18a to 22 total the payments, and lines 23 to 26 show an overpayment, an amount applied to 2025 estimated tax, a refund or the total amount due.
The form covers three kinds of entity, marked at the top: an estate, a simple trust or a complex trust. Trusts are further marked as testamentary (created by a will) or inter vivos (living). Boxes at the top also mark an amended return and a final return.
A payment goes with the separate D-41P voucher, not with the return. The form is revised 10/2024.
Who needs to file D-41?
The form is completed by the fiduciary of an estate or trust, or by an officer representing the fiduciary, who signs the return under penalties of law. It is used for three types of entity, which you mark at the top of the form:
- Estate, for which you enter the date of the deceased's death.
- Simple trust and complex trust, for which you enter the date the trust was created and the name and address of the grantor.
- A trust marked either Testamentary (created by a will) or Inter vivos (living).
You also use the same form to file an amended 2024 return or a final return by filling in the matching box at the top; if the estate or trust ended in 2024, you enter the date it ended.
The form tells you when to stop: if line 6, total DC fiduciary income, is zero or a loss, do not fill in the rest of the form. A paid preparer may complete the return and signs the preparer section; the fiduciary may also name a third party designee who can discuss the return with OTR. The form itself sets no income threshold for who must file, so check OTR's instructions for filing requirements.
When to file D-41
The D-41 is the return for the tax period ending date you enter at the top of the form, in MMDDYYYY format, and it carries the 2024 tax year. The form prints no due date of its own. Check OTR's instructions for it.
Timing events the form does recognize:
- Extension: line 19 is for payments made with an extension of time to file, taken from line 3 of the FR-127F calculation.
- Amended return: fill in the amended-return box and complete lines 20 and 21 with the payments and refunds from the original 2024 D-41 return.
- Final return: fill in the final-return box, and enter the date the trust or estate ended if that happened in 2024.
- Overpayment: line 24 lets you apply an overpayment to 2025 estimated tax.
Documents you need
- A copy of the other state's return, attached when you claim the credit for taxes paid to other states on line 15; the credit may not exceed the amount on line 14.
- The D-41P voucher with a check or money order payable to DC Treasurer, only if you owe tax; the payment goes with the voucher, not with the return.
- Federal Form 1041 figures for lines 1, 7, 8, 9 and 10; the form takes these amounts from that federal return.
- The FR-127F calculation for line 19, if you made payments with an extension of time to file.
How to fill out D-41
Mark the return type and period
Fill in the oval if this is an amended return or your final return, and enter the tax period ending date in MMDDYYYY format. The form asks you to print in capital letters using black ink.
Choose the entity and trust type
Fill in Estate, Simple trust or Complex trust. For a trust, also fill in Testamentary (created by a will) or Inter vivos (living).
Enter the estate or trust details
Enter the federal employer ID number (FEIN), daytime telephone number, the name of the estate or trust, the fiduciary's name and title, and the fiduciary's address with city, state and ZIP code +4.
Add dates and grantor information
For a trust, enter the date created and, if it ended in 2024, the end date, plus the grantor's name and address. For an estate, enter the date of the deceased's death and, if it ended in 2024, the end date. Answer the Yes or No questions in that block.
Report income on lines 1 to 6
Enter federal total income from Form 1041 on line 1, additions on lines 2a and 2b, and subtractions on lines 4a and 4b. Add lines 4a and 4b on line 5, then subtract line 5 from line 3 on line 6; if line 6 is zero or a loss, stop.
Figure deductions on lines 7 to 13
Enter interest (line 7), taxes (line 8), distributions to beneficiaries (line 9), other deductions (line 10) and the trust deduction (line 11; see the instructions, page 7). Add lines 7 to 11 on line 12 and subtract from line 6 for taxable fiduciary income on line 13.
Compute tax and credits on lines 14 to 17
Use Calculation C/Tax Schedule for the tax on line 14. Enter the credit for taxes paid to other states (line 15), the DC Low-Income Housing Tax Credit (16a) and the DHCD Rental Accommodations Division Housing Provider Credit (16b), then figure the net tax on line 17, entering 0 if less than 0.
Enter payments on lines 18a to 22
Report income tax withheld (18a), 2024 estimated payments (18b), payments made with an extension (line 19) and, for an amended return, the payments and refunds from the original return (lines 20 and 21). Add lines 18a to 20 for total payments on line 22, leaving out line 21.
Complete the balance and refund lines
If line 22 exceeds line 17, enter the overpayment on line 23, any amount to apply to 2025 estimated tax on line 24, and the refund on line 25. If line 22 is less than line 17, enter the total amount due on line 26.
Choose refund options and designee
Mark Direct deposit or Paper check, enter routing and account numbers for direct deposit, and answer whether the refund goes to an account outside the U.S. To let someone discuss the return with OTR, fill in the third party designee's name and phone number.
Review, sign and download the PDF
The fiduciary or officer signs and dates the return; a paid preparer adds a signature, PTIN, address and email. Download or print the completed PDF from FillingPDF, then submit it as described under How to submit.
How to submit D-41
The form prints one filing channel: mail. Send your signed and completed original return to: Office of Tax and Revenue, PO Box 96153, Washington DC 20090-6153.
- Return: print or fill in the form in black ink, sign it (the fiduciary or officer, and the paid preparer if there is one) and attach a copy of the other state's return if you claim a credit on line 15.
- Payment: if you owe tax, attach a check or money order in US dollars to the D-41P voucher only, not to the return. Make it payable to DC Treasurer and write the estate or trust's FEIN and "2024 D-41" on the payment.
- Refund: mark either Direct deposit or Paper check. For direct deposit, enter your bank routing and account numbers; the form also asks whether the refund will go to an account outside the U.S.
The form names no other channel or address. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filling in the rest of the form after line 6 when total DC fiduciary income is zero or a loss; the form says to stop at line 6.
- Entering a credit on line 15 larger than the tax on line 14, or claiming it without a copy of the other state's return attached.
- Attaching the payment to the return instead of to the D-41P voucher; the form says to attach it to the voucher only.
- Omitting the estate or trust's FEIN and "2024 D-41" on the check or money order, or writing a payee other than DC Treasurer.
- Entering cents, or filling in zero amounts; the form says to round to the nearest dollar and leave the line blank if the amount is zero.
- Entering a loss as a plain number without filling in the oval next to the line.
- Including line 21, refunds requested with the original return, in the total payments on line 22; the form says not to.
- Sending the return unsigned, or mailing it somewhere other than PO Box 96153, Washington DC 20090-6153.
Frequently asked questions
What is the 2024 D-41 form?
The 2024 D-41 is the Fiduciary Income Tax Return issued by the DC Office of Tax and Revenue. The fiduciary of an estate, simple trust or complex trust uses it to report the entity's income, deductions, tax and payments for the tax period shown on the form.
Is the D-41 a DC property tax form?
No. The D-41 is an income tax return for estates and trusts, built on federal Form 1041 figures. It does not report DC property tax, so if you searched for DC property tax, check the DC government for the form that applies to your property.
Can I fill out the D-41 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return with OTR; you send the signed original by mail to the address printed on the form.
Where do I mail the D-41?
Mail your signed and completed original return to Office of Tax and Revenue, PO Box 96153, Washington DC 20090-6153. That is the only address the form prints, and no other filing channel is named on it.
How do I pay if I owe tax on the D-41?
Attach a check or money order in US dollars to the D-41P voucher only, payable to DC Treasurer. Write the estate or trust's FEIN and "2024 D-41" on the payment. The amount owed is on line 26 of the return.
What do I do if line 6 is zero or a loss?
Stop at line 6. The form says that if total DC fiduciary income, line 6, is zero or a loss, you do not fill in the rest of the form. Fill in the oval on line 6 if the amount is a loss.
How do I file an amended 2024 D-41?
Fill in the amended-return oval at the top of the form. Enter the payments made with the original 2024 D-41 return on line 20 and any refunds requested with it on line 21; line 21 is not included in total payments on line 22.
Who signs the D-41?
The fiduciary, or an officer representing the fiduciary, signs and dates the return under penalties of law. A paid preparer, if used, also signs and enters a PTIN, address and email.
Ready to fill out D-41?
Fill out D-41 now