2009 TC-41A, Fiduciary Supplemental Schedule - Utah State Tax-2025

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The fiduciary of a domestic decedents estate, trust, or bankruptcy estate files Form 1041 to report: The income, deductions, gains, losses, etc. of the estate or trust.
Trusts and Estates must complete Form IL-1041. Computer generated forms from an IDOR-approved software developer are acceptable. 2024 Form IL-1041 is for tax year ending on or after December 31, 2024, and ending before December 31, 2025.
Decedents Estate. The fiduciary (or one of the fiduciaries) must file Form 541 for a decedents estate if any of the following apply: Gross income for the taxable year of more than $10,000 (regardless of the amount of net income) Net income for the taxable year of more than $1,000. An alternative minimum tax liability.
Utah Tax Rates, Collections, and Burdens Utah has a flat 4.55 percent individual income tax rate. Utah has a 4.55 percent corporate income tax rate. Utah also has a 6.10 percent state sales tax rate and an average combined state and local sales tax rate of 7.25 percent.
If the estate generates more than $600 in annual gross income, you are required to file Form 1041, U.S. Income Tax Return for Estates and Trusts. An estate may also need to pay quarterly estimated taxes. See Form 1041 instructions for information on when to file quarterly estimated taxes.

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As a trustee or administrator, you are the fiduciary of the trust or estate. This means that you are the person responsible for overseeing the estate or trustwhich includes filing all necessary tax returns.
NumberOrdering NumberTax Type TC-20S TC-0020S Corporate Income TC-20S Instructions TC-0020S Instructions Corporate Income TC-40 Forms TC-0040 Individual Income TC-40 Instructions TC-0040 Instructions Individual Income46 more rows
And the estate really captures all of the income the fiduciary income tax return captures all the income- thats earned during the period of estate administration, really from the moment of death until the assets are distributed to the beneficiary.

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