State Filing Requirements — Form 1041 • 990s • 706 • 709

2024–2026 Reference • All 50 States + DC • Click any row to expand full state detail • Always verify at state DOR/AG — exemptions and forms change annually

🗎 Form 1041 — Estate & Trust
Original dueApr 15 (calendar year)
Extension (Form 7004)5.5 months → Sep 30
Estimated (Form 1041-ES)Apr 15 / Jun 15 / Sep 15 / Jan 15
Est. required whenExpected tax ≥$1,000
Safe harbor100% prior year OR 90% current
NIIT on undistributed NII3.8%
Compressed Income Tax Brackets
Rate20242025
10%$0–$3,100$0–$3,150
24%$3,101–$11,150$3,151–$11,450
35%$11,151–$15,200$11,451–$15,650
37%Over $15,200Over $15,650
⚠ 37% bracket reached at just ~$15K — distributions to beneficiaries shift tax to their brackets
🏛 Form 990 / 990-EZ / 990-PF
Original due15th of 5th month after FY end
Calendar year orgsMay 15
Extension (Form 8868)Automatic 6 months → Nov 15
990-N thresholdGross receipts ≤$50K (no ext needed)
990-EZ thresholdGross receipts <$200K AND assets <$500K
990-PF (Priv. Foundation)All PFs regardless of size
990-PF invest. excise tax1.39% net investment income
990-T (UBIT)Apr 15 (same as 1041); ext Form 8868
UBIT rate21% (C-corp rate for trusts); trust rates for trust-based orgs
Mandatory electronic filingAll 990/990-EZ/990-PF must e-file
State noteMost state requirements are at AG level, not DOR
⚖ Form 706 — Estate Tax
Original due9 months after date of death
Extension (Form 4768)Automatic 6 months (15 months total)
Federal rate40% flat on taxable estate
Exemption 2024$13,610,000/person
Exemption 2025$13,990,000/person
Exemption 2026 (est.)~$7,000,000 — TCJA sunset!
Portability (DSUE)Must file 706 to elect; 5-yr from death to elect late portability
GST exemptionSame as estate exemption
Step-up in basisIRC §1014 — FMV at DOD
Alternate valuation date6 months after DOD (IRC §2032)
Installment paymentIRC §6166 — closely held business; 5 yr deferral + 10 yr installment
🎁 Form 709 — Gift Tax
Original dueApr 15 of year following gift
ExtensionForm 8892 (if not extending 1040) OR automatic via Form 4868
Federal rate40% flat (same as estate)
Annual exclusion 2024$18,000/donee
Annual exclusion 2025$19,000/donee
Annual exclusion 2026Est. $19,000–$20,000 (indexed)
Lifetime exemptionSame as estate ($13.61M 2024; $13.99M 2025)
Gift splittingSpouse consent required; file 709 even if no tax
529 Superfunding5-yr election: $90K (2024); $95K (2025)
Med/Tuition exclusionDirect pay to institution — unlimited; no 709 required
States with gift taxCT only (as of 2024)
Extension: ⚠ Separate form ✓ Auto/federal — N/A   Death tax: Estate tax Inheritance tax Gift tax 990: AG registration
State 🗎 FORM 1041Estate & Trust Income Tax 🏛 FORM 990sExempt Organizations ⚖ FORM 706Estate / Inheritance Tax 🎁 FORM 709Gift Tax DOR
Disclaimer: Professional reference only. 990 charitable registration requirements at state Attorney General offices are not fully covered — consult each state AG for complete nonprofit registration obligations. State estate tax exemptions, rates, and forms change frequently. TCJA sunset in 2026 will significantly impact federal estate planning — the ~$7M estimated exemption is NOT confirmed; monitor Congressional action. State inheritance tax liability is separate from state estate tax. Always verify with current state statutes and a qualified estate planning attorney. • 2024–2026 tax years.