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Form 1041-ES Dayton Ohio: What You Should Know

The IT 1041 can beĀ  filed on any Ohio property, including the donor's or estate's home. The estate or donor is theĀ  person to whose estate or trust this form is directed. If the estate or donor's nameĀ  is only used on a document, and you do not need to determine the beneficiary(s), use theĀ  form IT 1041-ES (Form 1040 or 1040NR) in accordance with the instructions provided.Ā  The donor's or estate's name appears on this form and is listed as a donor or estate in theĀ  IT 1041, but you may not need to do an estate or trust valuation. You should be sureĀ  the estate or donor's name is on the document so that the Form 1041 does not becomeĀ  attached to the donor or estate by the law firm or other entity. If there are any errors onĀ  the form, you should contact the Ohio Tax Commission and request corrected documents. The estate or donor's name appears as the owner on the form. The estate or donor's nameĀ  appears as the owner on the form when making this gift. If the estate is the recipient ofĀ  a gift, it appears as the recipient on the form. If the estate is the sender, the senderĀ  appears and is listed as the estate. If the estate is not the recipient of a gift or is not theĀ  sender of a gift, a Form 1040 in the sender's name appears. A Form 1042, in the sender's name,Ā  appears. This type of gift must be reported onĀ  Form 1042. (See also page 5) The estate or donor is listed as the recipient of the gift in aĀ  Form 1042 if the donor wishes to report a gift on the Form 1042.

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