The 2026 D-41ES Estimated Payment for Fiduciary Income Tax is the payment form the District of Columbia Office of Tax and Revenue (OTR) provides for making estimated tax payments toward an estate's or trust's D-41 return. Each of its four numbered vouchers carries one quarterly payment, entered in whole dollars, together with the estate or trust's federal employer ID number (FEIN) and the tax period ending. On FillingPDF you can fill out the form online and download or print the completed PDF; the form and its mailing instructions come from OTR, and the payment reaches the agency by mail.
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What is D-41ES?
2026 D-41ES Estimated Payment for Fiduciary Income Tax is the District of Columbia payment form that an estate or trust uses to make estimated tax payments toward its D-41 return. It is issued by the Office of Tax and Revenue (OTR), the DC tax agency.
The form is a set of four payment vouchers, numbered 1 through 4. Each voucher has the same boxes: the quarterly payment in dollars only, the estate or trust's federal employer ID number, the tax period ending (MMDDYYYY), the estate or trust name, the fiduciary's name and title, and the fiduciary's address. Each voucher also prints its own due date. The printed instructions tell you to complete it in CAPITAL letters using black ink.
Completing the form produces a payment voucher, not a tax return. It travels with a check or money order to OTR, and it is tied to the D-41 return for the same estate or trust. The printed revision is Revised 09/2025.
The D-41ES is an income tax voucher for fiduciaries. It is not a property tax form, and it does not replace the D-41 return itself.
Who needs to file D-41ES?
The main users are fiduciaries of estates and trusts that make estimated tax payments for their D-41 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.
- Fiduciaries: the voucher asks for the estate or trust name and for the fiduciary's name and title, so the person managing the estate or trust completes it.
- Estates and trusts: each is identified by its own federal employer ID number (FEIN), which you enter on every voucher you send.
Enter the name or names and the address exactly as they appear on your return.
This form is not for individuals paying their own income tax, and it is not a place to report income or compute tax: it carries a payment only. The form does not describe who may sign or pay on someone else's behalf, so contact OTR if you have a question about authority to act for an estate or trust.
When to file D-41ES
Send a voucher each time you make an estimated payment toward your D-41 return. The form is built for quarterly payments: it holds four vouchers, numbered 1 to 4, and each one has its own Due date line printed on it. Use the due date shown on the voucher you are sending.
The form is for the 2026 tax year, as printed in its title. The form itself sets no filing window beyond the due dates on the vouchers and no separate extension rule, so for questions about timing contact OTR. Mail only the voucher for the payment you are making, together with that payment, as the instructions direct.
Documents you need
- A check or money order in US dollars payable to the DC Treasurer, for the quarterly payment shown on the voucher. Write the estate or trust FEIN, the tax period ending and D-41 on it.
How to fill out D-41ES
Choose the voucher for your payment
The form has four vouchers, numbered 1 to 4, each with its own due date printed. Complete the voucher for the payment you are making.
Enter the quarterly payment
In the Quarterly payment (dollars only) box, write the amount of the payment in whole dollars. Use CAPITAL letters and black ink if you write by hand.
Enter the estate or trust FEIN
Write the estate or trust's federal employer ID number in the box provided. The same number goes on your check or money order.
Enter the tax period ending
Write the tax period ending in the MMDDYYYY format. This also goes on your check or money order.
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
Write the fiduciary's name and title in the line provided, exactly as on your return.
Enter the fiduciary's address
Give the number, street and suite or apartment number if applicable, then the city, state and ZIP Code + 4, exactly as on your return.
Prepare your check or money order
Make it payable to the DC Treasurer in US dollars. Write the estate or trust FEIN, the tax period ending and D-41 on it.
Review and download the completed PDF
Check the amount, FEIN, tax period and address against your return. 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 only channel the form gives is mail: the voucher goes with your payment to OTR.
- By mail: send 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.
- On the payment: write the estate or trust FEIN, the tax period ending and D-41 on your check or money order.
Enter the name or names and the address on the voucher exactly as they are on your return. The form names no online portal or in-person option. 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 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; the instructions require all three.
- Entering cents in the quarterly payment box; the form asks for dollars only.
- Typing or writing a name or address that differs from the one on the D-41 return; the instructions say to enter them exactly as on the return.
- Mailing the voucher and payment to an address other than the Office of Tax and Revenue, PO Box 96150, Washington, DC 20090-6150.
- Entering the tax period ending in a format other than MMDDYYYY.
- Completing the voucher in lowercase or in colored ink instead of CAPITAL letters in black ink.
- Treating the D-41ES as a return: it carries a payment toward the D-41 and does not replace it.
Frequently asked questions
What is Form D-41ES used for?
Form D-41ES is the DC Office of Tax and Revenue payment form for estimated fiduciary income tax. The instructions say to use it to make any estimated tax payments for your D-41 return. It consists of four quarterly vouchers, numbered 1 to 4.
Can I use Form D-41ES to pay DC property tax?
No. The D-41ES is an estimated payment voucher for fiduciary income tax tied to a D-41 return, and it does not mention property tax. For a DC property tax bill, contact the agency that issued it; this form is not the one to use.
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 channel, so use this address for the voucher and the check or money order.
Who do I make the check payable to for the D-41ES?
Make your check or money order, in US dollars, payable to the DC Treasurer. Write the estate or trust FEIN, the tax period ending and D-41 on the payment so it can be matched to the right return.
Do I enter cents on the D-41ES payment line?
No. The quarterly payment box is marked dollars only, so enter the amount in whole dollars. The same form tells you to print in CAPITAL letters using black ink if you complete it by hand.
How many vouchers are on Form D-41ES and when are they due?
The form has four vouchers, numbered 1 to 4, one for each quarterly payment. Each voucher has its own Due date line printed on it, so send the voucher whose due date matches the payment you are making.
Can I fill out Form 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 submit the form or the payment to OTR; you mail the voucher with your check or money order.
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