The 2024 D-41ES is the Estimated Payment for Fiduciary Income Tax voucher published by the DC Office of Tax and Revenue (OTR); an estate or trust uses it to send each estimated tax payment for its D-41 return. The form has four vouchers, numbered 1 to 4, and each one asks for the quarterly payment in dollars only, the estate or trust's federal employer ID number (FEIN), the tax period ending and the fiduciary's name and address. 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, and the payment is mailed to OTR.
Last updated
What is D-41ES?
The 2024 D-41ES Estimated Payment for Fiduciary Income Tax is the District of Columbia Office of Tax and Revenue (OTR) payment voucher that an estate or trust sends with each quarterly estimated tax payment toward its D-41 fiduciary income tax return.
The form's own instructions say to use the D-41ES Estimated Payment Return to make any estimated tax payments for your D-41 return. Completing it produces a payment record that travels with your check or money order: it identifies the estate or trust by its federal employer ID number (FEIN), the tax period ending and the amount paid.
The PDF contains four identical vouchers, numbered 1 through 4. Each voucher has the same entries:
- the quarterly payment, in dollars only;
- the estate or trust's FEIN and the tax period ending, written MMDDYYYY;
- the estate or trust name;
- the fiduciary's name and title;
- the fiduciary's address, with city, state and ZIP Code + 4.
The form is headed Government of the District of Columbia and carries the revision date Revised 07/2023. It is a fiduciary income tax payment voucher, so it is not a DC property tax form and it does not replace the D-41 return it supports.
Who needs to file D-41ES?
An estate or trust that makes estimated tax payments toward its D-41 fiduciary income tax return uses Form D-41ES to send those payments; the instructions on the form say to use it for any estimated tax payments for your D-41 return.
The person who completes it is the fiduciary. The voucher asks for the fiduciary's name and title, together with the estate or trust's name, FEIN and address. The name(s) and address must be entered exactly as they are on the return.
Points to keep in mind:
- The D-41ES makes payments toward the D-41; it does not take the place of that return.
- It is built for fiduciary income tax only. It is not used for other DC taxes, such as DC property tax, which has its own forms and procedures at OTR.
- The form does not set income thresholds or say who is required to make estimated payments, and it names no one else who may sign or pay on the estate's or trust's behalf. Questions about whether payments are required go to OTR.
When to file D-41ES
Send a D-41ES voucher whenever you make an estimated tax payment for your D-41 return. The form contains four vouchers, numbered 1 to 4, each headed Quarterly payment and each with its own Due date line, so one voucher goes with each quarterly payment.
Use the voucher whose number matches the payment you are making, and write the tax period ending on it in MMDDYYYY format. The instructions printed on the form set no other deadline, so confirm the due date for each quarter with OTR before you mail the payment.
The form is the 2024 edition, so it is meant for estimated payments toward the D-41 return that the 2024 vouchers cover.
Documents you need
- A check or money order in US dollars, payable to the DC Treasurer, sent with the voucher. Write the estate or trust FEIN, the tax period ending and D-41 on it.
How to fill out D-41ES
Pick the voucher for this payment
The form has four vouchers, labeled Voucher number: 1 to 4. Complete the voucher that matches the quarterly payment you are making and check the Due date printed on it.
Enter the quarterly payment
In the Quarterly payment (dollars only) box, enter the amount of this estimated payment in whole dollars, with no cents.
Enter the estate or trust FEIN
Under Estate or trust's federal employer ID number, enter the FEIN of the estate or trust, the same number you will write on your check or money order.
Enter the tax period ending
In Tax period ending (MMDDYYYY), write the date in that format, with no slashes. Use the same date on your payment.
Enter the estate or trust name
In Estate or trust name, write the name exactly as it appears on your D-41 return, in capital letters.
Enter the fiduciary's name and title
In Fiduciary's name and title, give the name of the fiduciary completing the voucher and the fiduciary's title.
Enter the fiduciary's address
Write the number, street and suite or apartment number if applicable, then City, State and Zip Code + 4. The address must match the one on your return.
Prepare the check or money order
Make it payable to the DC Treasurer in US dollars and write the estate or trust FEIN, the tax period ending and D-41 on it.
Review and download the completed PDF
Check that the amount, FEIN, tax period and name and address match your return, then download or print the completed PDF from FillingPDF and mail it with your payment as described under How to submit.
How to submit D-41ES
The D-41ES is submitted by mail, together with your payment, to the DC Office of Tax and Revenue (OTR). The form names no other channel.
- By mail: send the completed D-41ES with payment to Office of Tax and Revenue, PO Box 96150, Washington, DC 20090-6150.
- Payment method: pay by check or money order in US dollars, made payable to the DC Treasurer.
- On the payment itself: write the estate or trust FEIN, the tax period ending and D-41 on the check or money order.
Before mailing, make sure the amount on the voucher is in whole dollars, that the name(s) and address match your return exactly, and that the voucher was printed in CAPITAL letters using black ink, as the form directs. FillingPDF lets you fill out and download the PDF; submission follows the OTR channels above.
Common mistakes to avoid
- Making the check or money order payable to anyone other than the DC Treasurer.
- Leaving the estate or trust FEIN, the tax period ending or "D-41" off the check or money order, when the instructions say to write all three on the payment.
- Entering a name or address that differs from the one on the D-41 return; the form says to enter them exactly as they are on your return.
- Writing cents in the Quarterly payment box; the amount is in dollars only.
- Printing in lowercase or in a color other than black; the form says to print in CAPITAL letters using black ink.
- Writing the tax period ending in a format other than MMDDYYYY.
- Mailing the voucher and payment to an address other than Office of Tax and Revenue, PO Box 96150, Washington, DC 20090-6150.
- Mailing the payment without the D-41ES voucher; the instructions say to mail the D-41ES with payment.
Frequently asked questions
What is the D-41ES used for?
The D-41ES is the voucher an estate or trust uses to make estimated tax payments for its D-41 fiduciary income tax return. It goes to the DC Office of Tax and Revenue (OTR) with a check or money order and identifies the payer by FEIN and tax period ending.
Is the D-41ES a DC property tax form?
No. The D-41ES is a payment voucher for estimated fiduciary income tax of an estate or trust. It is not used for DC property tax. For property tax questions, contact OTR or use the forms and instructions OTR publishes for that tax.
Where do I mail Form D-41ES?
Mail the D-41ES with your payment to the Office of Tax and Revenue, PO Box 96150, Washington, DC 20090-6150. The form lists no other submission channel, so send the voucher and the check or money order together in one envelope.
Who do I make the check payable to for the D-41ES?
Make the check or money order, in US dollars, payable to the DC Treasurer. Also write the estate or trust FEIN, the tax period ending and D-41 on the payment so OTR can match it to the voucher.
How many vouchers are on the D-41ES?
The 2024 form has four vouchers, numbered 1 to 4. Each is headed Quarterly payment and has its own Due date line. Complete one voucher for each estimated payment you send.
Do I enter cents on the D-41ES?
No. The Quarterly payment box is marked dollars only, so enter the amount in whole dollars. The form also asks that you print in CAPITAL letters using black ink.
Can I fill out the D-41ES online?
You can fill out the D-41ES PDF online on FillingPDF and download or print it. FillingPDF does not send the form or your payment to OTR: you mail the voucher and a check or money order to the OTR address printed on the form.
What name and address do I put on the D-41ES?
Enter the estate or trust name, the fiduciary's name and title, and the fiduciary's address exactly as they are on your D-41 return. A mismatch with the return is the most direct way to create confusion when OTR applies the payment.
Ready to fill out D-41ES?
Fill out D-41ES now