The 2026 D-41ES, Estimated Payment for Fiduciary Income Tax, is the payment voucher the District of Columbia Office of Tax and Revenue (OTR) provides for estimated tax payments on a D-41 return. It is an income tax voucher for estates and trusts, not a DC property tax form. On FillingPDF you can fill out the D-41ES online and download or print the completed PDF; the voucher and your check or money order then go to OTR by mail, as described below. The official PDF is published by OTR.
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What is D-41ES?
The 2026 D-41ES, Estimated Payment for Fiduciary Income Tax, is the District of Columbia payment voucher that an estate or trust sends with a check or money order to the Office of Tax and Revenue (OTR) for quarterly estimated payments toward its D-41 return.
The form instructs you to use the D-41ES Estimated Payment Return for any estimated tax payments for your D-41 return. It is a payment voucher, not a return: it identifies who is paying and for which period, and it carries the amount of one quarterly payment, entered in whole dollars.
Each voucher on the form shows the Government of the District of Columbia heading, a voucher number and a due date. The PDF contains vouchers numbered 1 and 2 in the text available, each with the same set of entries: the quarterly payment amount, the estate or trust's federal employer ID number (FEIN), the tax period ending date in MMDDYYYY format, the estate or trust name, the fiduciary's name and title, and the fiduciary's address.
Despite searches such as "dc property tax" that lead people to OTR forms, the D-41ES has nothing to do with real property: it concerns fiduciary income tax paid by estates and trusts. The form is revised 09/2025 and is the 2026 tax-year edition.
Who needs to file D-41ES?
The main group is a fiduciary of an estate or trust that makes estimated tax payments for its D-41 return. The form says to use it for any estimated tax payments for your D-41 return, and it asks for the estate or trust's federal employer ID number (FEIN), the estate or trust name, and the fiduciary's name and title, so the person who signs and pays is the fiduciary acting for the estate or trust.
The voucher is a payment document. It is not the D-41 return itself, and it is not used for property tax or for other DC taxes. The form sets no income threshold and lists no other eligibility conditions; for questions about whether your estate or trust must make estimated payments, contact the Office of Tax and Revenue (OTR).
When to file D-41ES
Send a D-41ES voucher with each quarterly estimated payment for your D-41 return. The form is built for quarterly payments: each voucher has its own voucher number and a Due date line, so pay each installment by the due date printed on its voucher. Enter the tax period ending date for the estate or trust in MMDDYYYY format on every voucher. The form itself sets no other deadline and no extension rule.
Documents you need
- A check or money order in US dollars, payable to the DC Treasurer, mailed with the D-41ES for the quarterly payment.
- The estate or trust FEIN, the tax period ending and "D-41" written on the check or money order, as the form instructs.
How to fill out D-41ES
Choose the correct voucher
Use the voucher whose voucher number and Due date match the quarterly payment you are making. Each voucher on the form is completed separately.
Enter the quarterly payment amount
In the Quarterly payment box, enter the amount in whole dollars only; the cents are pre-printed as .00.
Enter the estate or trust FEIN
In Estate or trust's federal employer ID number, enter the FEIN of the estate or trust.
Enter the tax period ending
In Tax period ending, write the date in MMDDYYYY format.
Enter the estate or trust name
Write the name of the estate or trust exactly as it appears on your D-41 return.
Enter the fiduciary's name and title
In Fiduciary's name and title, give the fiduciary's name and the capacity in which the fiduciary acts.
Enter the fiduciary's address
Enter number, street and suite/apartment number if applicable, then City, State and Zip Code + 4, exactly as on your return.
Review and download the completed PDF
Check that every entry is in capital letters and matches your return, then download or print the completed PDF from FillingPDF and prepare your check or money order as described under How to submit.
How to submit D-41ES
You submit the D-41ES by mail, together with your payment.
- By mail: mail the D-41ES with payment to the Office of Tax and Revenue, PO Box 96150, Washington, DC 20090-6150.
- Payment method: make your check or money order (US dollars) payable to the DC Treasurer. Write the estate or trust FEIN, the tax period ending and "D-41" on the check or money order.
Enter the name(s) and address on the voucher exactly as they are on your return. The form names no other submission channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Making the check or money order payable to someone other than the DC Treasurer.
- Leaving the estate or trust FEIN, the tax period ending or "D-41" off the check or money order.
- Entering cents in the quarterly payment box; the form asks for dollars only.
- Entering the name or address differently from how they appear on the D-41 return; the form says to enter them exactly as on your return.
- Writing the tax period ending in a format other than MMDDYYYY.
- Mailing the voucher and payment to an address other than PO Box 96150, Washington, DC 20090-6150.
- Completing the form in lowercase letters or a color other than black ink on a printed copy; the form says to print in CAPITAL letters using black ink.
Frequently asked questions
What is Form D-41ES used for?
The D-41ES is the District of Columbia voucher used to make estimated tax payments for a D-41 return. It is issued by the Office of Tax and Revenue (OTR) as the 2026 Estimated Payment for Fiduciary Income Tax, and it carries one quarterly payment of an estate or trust.
Is the D-41ES a DC property tax form?
No. Although people searching for DC property tax sometimes find OTR forms, the D-41ES is for fiduciary income tax of an estate or trust. It is a payment voucher for estimated payments on a D-41 return, not a property tax document.
Where do I mail the 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 names no other submission channel, so use this address for the voucher and the check or money order.
Who should the check be made out to?
Make your check or money order, in US dollars, payable to the DC Treasurer. On the payment, write the estate or trust FEIN, the tax period ending and "D-41" so the payment can be matched to your return.
Can I enter cents on the D-41ES?
No. The quarterly payment box is marked dollars only, with .00 pre-printed. Enter the whole-dollar amount of the installment.
How do I write the tax period ending?
Use the MMDDYYYY format in the Tax period ending box. The form prints this format beside the field, so enter the month, day and four-digit year with no separators.
Can I fill out the D-41ES online?
Yes, you can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the voucher or payment to OTR; you mail them to the Office of Tax and Revenue yourself.
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