The 2025 D-41 Fiduciary Income Tax Return is the District of Columbia income tax return for estates and trusts, issued by the DC Office of Tax and Revenue (OTR). The fiduciary reports DC fiduciary income, deductions, credits and payments on it and finds a refund or a balance due. On this page you can fill out Form D-41 online on FillingPDF and download or print the completed PDF; the original form is published by OTR, and the signed return is mailed to the address printed on it.
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What is D-41?
2025 D-41 Fiduciary Income Tax Return is the Government of the District of Columbia return on which the fiduciary of an estate or trust reports the entity's DC fiduciary income for the 2025 tax period and works out the tax, payments, refund or amount due. The DC Office of Tax and Revenue (OTR) issues it.
The return starts from federal Form 1041. Line 1 takes the federal total income, lines 2a and 2b add DC additions, and lines 4a and 4b take DC subtractions. Line 6 is total DC fiduciary income; the form says to stop there if it is zero or a loss. Deductions on lines 7 to 12 lead to taxable fiduciary income on line 13, and the tax on line 14 is determined with Calculation C/Tax Schedule. Credits, payments, the overpayment, refund or amount due follow on lines 15 to 26.
The top of the form asks for the type of entity (Estate, Simple trust or Complex trust), the type of trust (Testamentary or Inter vivos), the federal employer ID number, and whether the return is amended or final. Lines 2b and 4b refer to Calculation A and Calculation B on page 8, and several lines refer to the instructions for details.
This is an income tax return for estates and trusts. It is not a property tax form, and it is not the individual income tax return.
Who needs to file D-41?
The form is completed by the fiduciary of an estate, a simple trust or a complex trust, the entity types printed at the top of the form. The signature block is for the fiduciary or an officer representing the fiduciary, and a paid preparer has a separate signature line with a Preparer's Tax Identification Number (PTIN).
Trusts also give the date created and the grantor's name and address; estates give the date of the deceased's death. If the trust or estate ended in 2025, the form asks for the ending date, and a separate box marks a final return. A box marks an amended return.
Line 6 works as a gate: if total DC fiduciary income is zero or a loss, the form says to stop there and not fill in the rest of the form.
Anyone else you want to discuss the return with OTR can be named in the Third party designee section, with a name and phone number. The form does not itself say which estates or trusts are required to file, so check the OTR instructions for that.
When to file D-41
Form D-41 is the return for the 2025 tax period, and the period's end date goes in the box labeled Tax period ending (MMDDYYYY) at the top. No due date is printed on the form itself; OTR's instructions govern timing.
Fill in the amended return box if you are correcting a return already filed; lines 20 and 21 then ask for the payments and the refunds requested with the original 2025 D-41 return. Fill in the final return box if this is the entity's last return, and enter the date the trust or estate ended in 2025 where asked.
If you were granted an extension of time to file, payments made with it go on line 19, from the FR-127F calculation, line 3. An overpayment can be applied to 2026 estimated tax on line 24.
Documents you need
- A copy of the other state's return, attached when you claim a credit for taxes paid to other states on line 15.
- The D-41P voucher with a check or money order in US dollars payable to DC Treasurer, only when an amount is due on line 26; the payment is attached to the voucher, not to the return.
How to fill out D-41
Complete the Information section
Enter the Tax period ending (MMDDYYYY), mark Estate, Simple trust or Complex trust, and for a trust mark Testamentary or Inter vivos. Fill in the box if the return is amended or final.
Enter entity and fiduciary details
Give the estate or trust's federal employer ID number, daytime telephone number, estate or trust name, the fiduciary's name and title, and the fiduciary's address. Print in capital letters if completing a paper copy.
Add trust, estate and grantor data
For a trust enter the date created; for an estate enter the date of the deceased's death. If the trust or estate ended in 2025, enter that date. Give the grantor's name and address and answer the Yes/No questions beside them.
Report income on lines 1 to 6
Enter federal total income from Form 1041 on line 1, additions on lines 2a and 2b, subtractions on lines 4a and 4b, and the sums on lines 3 and 5. Subtract line 5 from line 3 for line 6; stop if it is zero or a loss.
Enter 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 instructions page 7). Add lines 7 to 11 on line 12, then subtract it from line 6 for line 13.
Figure tax and credits
Determine the tax on line 14 with Calculation C/Tax Schedule. Enter the credit for taxes paid to other states on line 15 and the credits on lines 16a and 16b, then compute line 17 as line 14 minus lines 15, 16a and 16b, not below 0.
Enter payments on lines 18 to 22
Enter income tax withheld (18a), 2025 estimated payments (18b), extension payments (19), and, for an amended return, payments (20) and refunds requested (21) with the original. Add lines 18a to 20 on line 22; do not include line 21.
Work out refund or amount due
If line 22 exceeds line 17, enter the overpayment on line 23, the part applied to 2026 estimated tax on line 24 and the refund on line 25. If line 17 exceeds line 22, enter the total amount due on line 26.
Choose refund options
Answer whether the refund goes to an account outside the U.S., then mark Direct deposit or Paper check. For direct deposit enter the routing number and account number.
Name a designee if wanted
To let another person discuss the return with OTR, fill in the Third party designee box and enter the designee's name and phone number.
Review, sign and download the PDF
The fiduciary or officer signs and dates the return, and a paid preparer adds a signature, PTIN, address and email. Then download or print the completed PDF from FillingPDF and mail it as described under How to submit.
How to submit D-41
The form names one channel: mail. Send your signed and completed original return to: Office of Tax and Revenue, PO Box 96153, Washington DC 20090-6153.
- Return: mail the signed original. The form asks you to print in capital letters using black ink on a paper copy. Attach a copy of the other state's return if you claim a credit for taxes paid to other states on line 15.
- Payment: if an amount is due (line 26), 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 "2025 D-41" on it.
- Refund: mark one choice, Direct deposit or Paper check. For direct deposit, enter the bank routing and account numbers, and answer the question about an account outside the U.S.
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 when line 6 is zero or a loss; the form says to stop at line 6 in that case.
- Attaching the check or money order to the return instead of to the D-41P voucher only.
- Making the payment out to anyone other than DC Treasurer, or leaving off the estate or trust's FEIN and "2025 D-41".
- Claiming a credit on line 15 larger than the tax on line 14, or omitting the copy of the other state's return.
- Entering cents instead of rounding to the nearest dollar, or entering a zero instead of leaving the line blank.
- Entering a loss as a plain number on a line with a Fill in if loss oval, without filling the oval.
- Counting line 21 (refunds requested with the original return) in line 22, which excludes it.
- Mailing the return without the fiduciary's or officer's signature, or to an address other than PO Box 96153.
Frequently asked questions
What is the 2025 D-41 Fiduciary Income Tax Return?
It is the DC Office of Tax and Revenue (OTR) income tax return for estates and trusts. The fiduciary uses it to report DC fiduciary income for the 2025 tax period, apply deductions and credits, and find the refund or amount due. It starts from federal Form 1041.
Is Form D-41 a DC property tax form?
No. Form D-41 is an income tax return for estates and trusts, not a property tax form. If you searched for dc property tax, this page covers only the fiduciary income tax return issued by OTR.
Where do I mail Form 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 printed on the form. A payment due goes with the D-41P voucher, not with the return.
How do I pay the amount due on Form 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 "2025 D-41" on it. The amount due is on line 26 of the return.
What if total DC fiduciary income on line 6 is zero or a loss?
Stop at line 6. The form says that if the amount is zero or a loss you do not fill in the rest of the form. Fill in the oval on line 6 if it is a loss.
Can I choose direct deposit for a D-41 refund?
Yes. In Refund Options, mark Direct deposit or Paper check, not both. For direct deposit, fill in the oval and enter the bank routing and account numbers. The form also asks whether the refund goes to an account outside the U.S.
Who signs Form D-41?
The fiduciary, or an officer representing the fiduciary, signs and dates the return. A paid preparer, if any, signs separately and enters a PTIN. You can also name a third party designee to discuss the return with OTR.
Can I fill out Form 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 mail the signed original to the address printed on the form.
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