Line 24a—2012 Estimated Tax Payments and Amount Applied From 2011 Return

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Line 24a—2012 Estimated Tax Payments and Amount Applied From 2011 Return

Enter the amount of any estimated tax payment you made with Form 1041-ES for 2012 plus the amount of any overpayment from the 2011 return that was applied to the 2012 estimated tax.

If the estate or trust is the beneficiary of another trust and received a payment of estimated tax that was credited to the trust (as reflected on the Schedule K-1 issued to the trust), then report this amount separately with the notation “section 643(g)” in the space next to line 24a and include this amount in the amount entered on line 24a.

Do not include on Form 1041 estimated tax paid by an individual before death. Instead, include those payments on the decedent's final income tax return.