Use Form 1041-A to report the charitable information required by section 6034 and the related regulations. The trustee must file Form 1041-A for: A trust that claims a charitable or other deduction under section 642(c), or A split-interest trust described in section 4947(a)(2), including charitable remainder trusts (section 664) and pooled income funds (section 642(c)(5)). The trustee does not have to file Form 1041-A for: A trust that is required to distribute currently to the beneficiaries all the income for the tax year determined under section 643(b) and related regulations, A charitable trust described in section 4947(a)(1), or A split-interest trust described in section 4947(a)(2) if all transfers of corpus to the trust occurred before May 27, 1969, and no section 642(c) deduction is claimed. File Form 1041-A on or before April 15 following the close of the calendar year. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. A business day is any day that is not a Saturday, Sunday, or legal holiday. File Form 1041-A with: Internal Revenue Service Center Ogden, UT 84201-0027. Form 1041-A must be signed by the trustee or by an authorized representative. |