Line 27—Tax Due
You must pay the tax in full when the return is filed. You may pay by check or money order or by credit or debit card. Also, you may pay by EFTPS. For more information about EFTPS, see Electronic Deposits, earlier.
If you pay by check or money order:
Make it payable to “United States Treasury,”
Make sure the name of the estate or trust appears on the payment,
Write the estate’s or trust’s EIN and “2012 Form 1041” on the payment,
Consider completing the 2012 Form 1041-V, and
Enclose, but do not attach, the payment (and Form 1041-V, if completed) with Form 1041.
For information on paying your taxes electronically, including by credit or debit card, go to www.irs.gov/e-pay.