What IRS Form 1041-A (2015) Is For

IRS Form 1041-A (2015) is an information return used to report charitable details required under section 6034 of the Internal Revenue Code. Trustees must file this form when a trust claims charitable deductions under section 642(c), unless exceptions apply. These include trusts that must distribute all income currently to beneficiaries or charitable trusts described in section 4947(a)(1).

The IRS uses the information from this form to verify charitable distributions and ensure proper reporting for the tax year. Trustees can find the official instructions and mailing address on the IRS page for Form 1041-A. Always review your account information before submitting any paper return or electronic request.

When You’d Use Form 1041-A for 2015 (Late or Amended Filing)

You’d file a late 2015 Form 1041-A if you missed the original April 15, 2016, filing date and the trust claimed charitable deductions requiring this return. Common late filing situations include receiving a letter from the IRS about an unfiled form, discovering unreported charitable income, or needing to correct a prior tax return.

Trustees may also request a transcript online to confirm whether the form was processed. IRS transcripts verify items such as filing status, income amounts, and account balances. You can access transcripts online using a secure IRS account with a locked padlock icon next to the URL, or request a paper copy by mail.

Key Rules Specific to 2015

• Filing Deadline: The form for calendar-year trusts was due April 15, 2016.
  
  
• Electing Small Business Trusts: ESBTs were still required to file IRS Form 1041-A 2015 since the later Tax Cuts and Jobs Act exemption was not yet active.
  
  
• Income and Principal Reporting: Trustees had to report charitable distributions from both income (Part II) and principal (Part III).
  
  
• Penalties: Late filings triggered a $ 10-per-day penalty, up to a maximum of $5,000, as specified in Section 6652(c)(2).
  
  
• Contact Method: Trustees could contact the IRS by phone or mail for penalty inquiries.

Step-by-Step (High Level)

• Gather Records: Obtain IRS transcripts via Form 4506-T or request them online for free. These show whether your trust’s return was received and processed.
  
  
• Complete the 2015 Version: Use only the correct-year form, ensuring all income, deductions, and charitable distributions match that tax year’s details.
  
  
• Attach Required Schedules: Include descriptions of charitable purposes, recipient names and addresses, and balance sheet information.
  
  
• File by Mail: Send the paper form to the IRS Service Center, Ogden, UT 84201-0027. No e-filing option was available for the 2015 tax year.
  
  
• Maintain Records: Keep copies of all forms, letters, and account transcripts for at least three years for verification.

If you expect correspondence or penalty notices, check your mail regularly and keep your contact information up to date.

Common Mistakes and How to Avoid Them

• Generic Charitable Descriptions: Use specific examples, such as “grants of $5,000 to fund medical supplies for indigent patients.”
  
  
• Incomplete Balance Sheets: Report both beginning- and end-of-year account balances, even for small trusts.
  
  
• Incorrect Address: You should file only with the Ogden, UT Service Center to ensure your form is processed correctly.
  
  
• Unsigned Forms: Returns without the signatures of the trustee or authorized representative are invalid.
  
  
• Mixing Tax Years: Always use the 2015 revision of Form 1041-A, not a newer version.
  
  
• Missing Documentation: Maintain supporting schedules and account verification records in both paper and digital formats.

What Happens After You File

The IRS generally processes Form 1041-A within six to eight weeks. Late-filed returns may trigger penalty letters under section 6652(c)(2). Trustees can request penalty abatement by providing a reasonable explanation for the cause, such as illness, a natural disaster, or a professional error.

If penalties are assessed, you can file Form 9465 to request a payment arrangement. You may also contact the IRS by phone or email to check your account. In most cases, processing is completed by March of the following year, though this can vary depending on the number of items or documents submitted.

To validate whether your return has been processed, check your account transcripts or access them online. Always expect confirmation by mail before assuming that the completion has been achieved.

FAQs

What’s the penalty for filing my 2015 Form 1041-A late?

The penalty is $10 per day, starting after April 15, 2016, and is capped at a maximum of $5,000 per filer per year. The IRS continues to charge penalties until the return is filed. You can request relief if you have reasonable cause, such as illness or incorrect professional advice.

Can I request a transcript online for my 2015 trust returns?

Yes, file Form 4506-T or request IRS transcripts online. You can also call the IRS transcript line at 1-800-908-9946. These transcripts confirm whether your return was received and processed. Always check that your account information and verification details match your records.

Do I need to file amended state returns if I file a late federal Form 1041-A?

No, you usually do not have to, since Form 1041-A is a federal information return. However, some states have additional requirements for charitable trusts. Check your state’s tax authority page for the correct mailing address, filing date, and verification process.

Can I request penalty relief for reasonable cause?

Yes, submit a written request explaining the cause, such as illness, miscommunication, or system errors. The IRS will review the information and may abate penalties if you show reasonable cause. Always include copies of supporting items or letters with your submission.

Is there a statute of limitations for filing Form 1041-A?

No, trustees can file at any time, though penalties continue to accrue until the return is received. Once filed, the IRS updates your account and processes the return. You can expect to receive a confirmation letter by mail once the process is complete.

Can I e-file a late 2015 Form 1041-A?

No, for this tax year, you must file a paper form by mail. Include all required schedules and check your contact information to avoid processing delays. If you have questions, you can contact the IRS via phone or email for help.

What if I should have filed tax returns for multiple years?

File separate Forms 1041-A for each year missed. Include correct-year forms and attachments for each tax year. You can request combined penalty relief if the exact reasonable cause applies across years. You can expect to receive separate letters confirming receipt and processing of each form.