Use this package to figure and pay estimated tax for an estate or trust. Estimated tax is the amount of tax an estate or trust expects to owe for the year after subtracting the amount of any tax withheld and the amount of any credits. This package is primarily for first time filers. After the IRS receives the first payment voucher, the estate or trust will receive a 1041-ES package with the name, address, and employer identification number (EIN) preprinted on the vouchers for the next tax year. Use the preprinted vouchers unless the Electronic Federal Tax Payment System (EFTPS) is used. If you, as fiduciary, did not receive any 2005 preprinted vouchers, use the vouchers in this package. However, do not use the vouchers to notify the IRS of a change of address. If the fiduciary has moved, complete Form 8822, Change of Address, and send it to the service center where you file the estate’s or trust’s tax return. Mail the payment voucher to: Internal Revenue Service P.O. Box 105401 Atlanta, GA 30348-5401. Do not send the payment voucher to the Internal Revenue Service Center where you file Form 1041. Only the U.S. Postal Service can deliver to the above address. |