District of Columbia Fiduciary Income Tax Return


Extracted from PDF file 2024-district-of-columbia-form-d-41.pdf, last modified November 2024Fiduciary Income Tax Return
Print Clear Government of the District of Columbia *240410110002* 2024 D-41 Fiduciary Income Tax Return OFFICIAL USE ONLY Print in CAPITAL letters using black ink. Information Fill in: Tax period ending (MMDDYYYY) Vendor ID#0002 if amended return See instructions Fill in type of entity: Estate Fill in type of trust: Fill in: if this is your final return Simple trust Complex trust Testamentary (created by a will) Estate or trust’s federal employer ID number Inter vivos (living) Daytime telephone number Estate or trust name Fiduciary’s name and title Fiduciar y’s address (number, street and suite/apartment number if applicable) City State Complete if entity is a trust Complete if entity is an estate (MMDDYYYY) (MMDDYYYY) Date of deceased’s death Date created If trust ended in 2024, enter date Zip Code +4 (MMDDYYYY) If estate ended in 2024, enter date (MMDDYYYY) Name of grantor Yes Address of grantor (number, street and suite/apartment number if applicable) City State If no, will one be filed? Yes No No Zip Code Round cents to nearest dollar. If amount is zero, leave line blank; if minus, enter amount and fill oval. Income $ .00 2 Additions to federal total income (a) Capital gains deferred on federal return due to investment in a federal Qualified Opportunity Fund. 2a $4 (b) Other additions to federal total income from Calculation A, Line f, page 8 2b $ $ .00 .00 .00 $ 4b $ 5 $ 6 $ .00 .00 .00 .00 .00 .00 .00 1 Federal total income from federal Form 1041. 3 Add Lines 1, 2a and 2b. Fill in if loss Fill in if loss 4 Subtractions from federal total income (a) Capital gains deferred due to DC approved investment in a DC Qualified Opportunity Fund. (b) Other subtractions to federal total income from Calculation B, Line d, page 8 5 Add Lines 4a and 4b. 6 Total DC fiduciary income Subtract Line 5 from Line 3. If zero or a loss, stop here; do not fill in rest of form. Fill in if loss 1 3 4a Deductions 7 Interest from federal Form 1041. 7 $ 8 Taxes Subtract the state, local and DC franchise tax entered on federal Form 1041 8 $ 9 Deduction for distributions to beneficiaries from federal Form 1041. 9 $ Revised 10/2024 *240410120002* D-41 PAGE 2 Name FEIN 10 Other deductions Enter total of Lines 12,13,14, 15a, 15b and 19 from federal Form 1041. 10 $ 11 Trust deduction Enter $100 for trusts. See instructions, page 7. 11 12 Total deductions Add Lines 7-11 12 $ $ $ 13 Taxable fiduciary income Subtract Line 12 from Line 6. 13 Fill in if loss .00 .00 .00 .00 Tax and payments 14 Tax on fiduciary income. 14 Use Calculation C/Tax Schedule to determine tax 15 Credit for taxes paid to other states Credit may not exceed amount on Line 14. See instructions, page 7. Attach copy of state return. 16a DC Low-Income Housing Tax Credit 15 $ 16b $ 16a (see instructions). 16b DHCD Rental Accommodations Division Housing Provider Credit (see inst). 17 Net tax on fiduciary income Line 14 minus Lines 15, 16a and 16b. If less than 0, enter 0. 17 $ 18a Income tax withheld 18a 18b 2024 estimated fiduciary income tax payments 18b 19 Payments made with extension of time to file 19 $ $ $ 20 $ 21 $ 22 $ from FR-127F calculation, Line 3 20 If this is an amended 2024 return, enter payments with original 2024 D-41 return. 21 If this is an amended 2024 return, enter refunds requested with original 2024 D-41 return. 22 Total payments Add Lines 18a - 20, do not include Line 21. If Line 22 is more than Line 17 subtract Line 17 from Line 22. 23 Amount of overpayment Line 24 from Line 23 .00 $ Due $ Will this refund you requested go to an account outside the U.S.? Direct Deposit. Direct deposit or To have your refund deposited to your Routing Number Yes No .00 00 See instructions Paper check checking or savings account, fill in oval and enter bank routing and account numbers. See instructions. Account Number Third party designee To authorize another person to discuss this return with OTR, fill in here Designee’s name Signature $ Payment Attach check or money order (US dollars) to the D-41P voucher only; make it payable to: DC Treasurer. Write the estate or trust’s FEIN and “2024 D-41” on your payment. .00 ..00 00 $ Refund Options: Mark one refund choice: .00 .00 If Line 22 is less than Line 17 subtract Line 22 from Line 17. 26 Total Amount 24 Amount, if any, to be applied to 2025 estimated tax 25 Refund Subtract .00 .00 .00 .00 .00 .00 .00 .00 .00 $ $ and enter the name and phone number of that person. See instructions. Phone number Under penalties of law, I declare that I have examined this return and, to the best of my knowledge, it is correct. Declaration of paid preparer is based on the information available to the preparer. Signature of fiduciar y or officer representing the fiduciar y Date Signature of paid preparer Preparer’s Tax Identification Number (PTIN) Preparer ’s address (number and street) City State Zip Code Email Address Send your signed and completed original return to: Office of Tax and Revenue, PO Box 96153, Washington DC 20090-6153 Revised 10/2024
Form D-41
More about the District of Columbia Form D-41 Corporate Income Tax Tax Return TY 2024
We last updated the Fiduciary Income Tax Return in February 2025, so this is the latest version of Form D-41, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form D-41 directly from TaxFormFinder. You can print other District of Columbia tax forms here.
eFile your District of Columbia tax return now
eFiling is easier, faster, and safer than filling out paper tax forms. File your District of Columbia and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!
File Now with TurboTaxRelated District of Columbia Corporate Income Tax Forms:
TaxFormFinder has an additional nineteen District of Columbia income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the District of Columbia Form D-41.
Form Code | Form Name |
---|---|
Form D-41ES | Estimated Payment for Fiduciary Tax |
Form D-41P | Fiduciary Payment Voucher |
View all 20 District of Columbia Income Tax Forms
Form Sources:
District of Columbia usually releases forms for the current tax year between January and April. We last updated District of Columbia Form D-41 from the Office of Taxpayer Revenue in February 2025.
Form D-41 is a District of Columbia Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of District of Columbia Form D-41
We have a total of eleven past-year versions of Form D-41 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
TaxFormFinder Disclaimer:
While we do our best to keep our list of District of Columbia Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.