1041-US: The fiduciary return is not assembled in the order of the Attachment Sequence No. (FAQ)

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Question

Why isn't a fiduciary return assembled in the order of the Attachment Sequence No. shown in the upper-right corner of the form or schedule?

Answer

Per "Assembling the Return" in the Form 1041 instructions, a fiduciary return is not assembled according to the Attachment Sequence No. similar to 1040 returns. Instead, the general assembly is in the following order behind Form 1041:

  • Schedule I (Form 1041)
  • Schedule D (Form 1041)
  • Form 4952
  • Schedule H (Form 1040)
  • Form 3800
  • Form 4136
  • Form 8855
  • Form 8960
  • All other schedules and forms

Related topic: 1041 frequently asked questions

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