2018 UltraTax CS
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See the table below for information about filing estimates for fiduciary returns in each state.
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| State | Estimates required | Underpayment penalty | Form to file | Can e-file | Payment options | Notes |
|---|---|---|---|---|---|---|
| AL | No | No | Form FDT-V | No | EFT or Check with voucher | |
| AR | Yes | Yes | Form AR1002ES | Yes | EFW/EFT/Check | |
| AZ | No | No | Form 141AZ ES | No | Check with voucher | |
| CA | Yes | Yes | Form 541-ES | Yes | EFW or Check with voucher | Safe harbor estimates calculate at 110% of current year tax for returns with federal taxable income over $150,000 only when code 1, 3, or 8 is entered in the Next year declaration field. |
| CO | No | No | DR 0105EP | No | EFT or Check with voucher | |
| CT | Yes | Yes | Form CT-1041ES | Yes | EFW, EFT or Check with voucher | |
| DC | No | No | Form D-41ES | Yes | EFW, EFT or Check | When you create estimates for e-file, they create separately for each quarter. DC will debit the bank account on the date indicated on the voucher for each quarter. You must make payments in excess of $5,000 electronically. |
| DE | Yes* | No | Form 400-ES | No | EFT or Check with voucher | *Required for any trust where FMV assets equal or exceed $1 million. |
| GA | Yes | Yes | Form 500 ES | No | EFT or Check with voucher | |
| HI | Yes | Yes | Form N-5 | No | Check with voucher | |
| IA | No | No | Form IA 1041V | No | Check with voucher | |
| ID | No | No | Form 41-ES | No | EFT or Check with voucher | |
| IL | No | No | Form IL-516-B or IL-516-I | Yes | EfW, EFT or Check with voucher | Use Form IL-516-B for estimates for Form IL-1041 or nonresident withholding for beneficiaries of partnerships, S corporations, trusts and corporations. Use Form IL-516-I for estimates for nonresident withholding for individuals or beneficiaries of decedent's estates. |
| IN | No | No | Form IT-41ES | No | Check with voucher | |
| KS | No | No | Form K-41ES | No | Check with voucher | You cannot apply overpayments to next year's estimates. If you have a refund, the state will refund it in its entirety regardless of any other request. |
| KY | Yes | Yes | Form 740-ES | Yes | Check with voucher | |
| LA | No | No | Form R-541ES | No | Check with voucher | |
| MA | Yes | Yes | Form 2-ES | Yes | EFW, EFT or Check with voucher | You must pay estimated tax payments for returns with taxable income of $50,000 or more electronically. |
| MD | Yes | Yes | Form 504D | No | Check with voucher | |
| ME | Yes | Yes | Form 1041ME | Yes | EFW, EFT or Check with voucher | |
| MI | Yes | Yes | Form MI-1041ES | No | Check with voucher | |
| MN | Yes | Yes | Vouchers | No | EFT or Check with voucher | If you want to mail a check, you will need to create a voucher from the MN DOR website. Use the MNLetter screen to include EFT or online voucher payment information in the estimate instructions. |
| MO | No | No | Form MO-1041 | No | Check with voucher | |
| MS | Yes | Yes | Form 80-106ES | No | EFT or Check with voucher | |
| MT | Yes | Yes | Form FID | No | EFT or Check with voucher | |
| NC | No | No | None* | No | Check | *North Carolina does not have vouchers to send with estimates. Enter information on the NCEst screen to calculate the Estimated Tax Payment worksheet and generate filing instructions. |
| ND | Yes | Yes | Form 38-ES | Yes | EFW, EFT or Check with voucher | |
| NE | No | No | Form 1041N-ES | No | EFT or Check with voucher | |
| NH | Yes | Yes | Form DP-10 ES and NH-1041-ES | No | EFT or Check with voucher | Use Form DP-10 ES for Interest and Dividends Tax return (Form DP-10) and use Form NH-1041-ES for Business Enterprise and Business Profits Tax returns (Form NH-1041 and BET). |
| NJ | Yes | Yes | Form NJ-1040-ES | Yes | EFW, EFT or Check with voucher | You do not file estimates with the main return. When you create estimates for electronic filing, Onvio Tax creates them separately for each quarter. NJ will debit the bank account on the date you enter for each quarter. |
| NM | Yes | Yes | Form FID-ES | No | EFT or Check with voucher | |
| NY | Yes | Yes | Form IT-2106 | Yes | EFW or Check with voucher | If the tax due is under the threshold amount of $300 per entity ($900 if the tax is for New York State, New York City, and Yonkers), the estimate worksheet will calculate, but the estimate coupons will be blank. |
| OH | Yes | Yes | Form IT 1041ES | No | Check with voucher | |
| OK | Yes | Yes | Form OW-8-ESC | Yes | EFW, EFT or Check with voucher | |
| OR | No | No | Form OR-41-V | No | Check with voucher | You cannot apply overpayments to Oregon estimates. |
| PA | Yes | Yes | Form PA-40ES | Yes | EFW or Check with voucher | |
| RI | Yes | Yes | Form RI-1041ES | No | EFT or Check with voucher | |
| SC | Yes | Yes | Form SC1041ES | No | Check with voucher | |
| TN | No | No | N/A | No | N/A | |
| UT | Yes | Yes | Form TC-548 | No | EFT or Check with voucher | |
| VA | Yes | Yes | Form 770ES | No | Check with voucher | An estate or trust must make installment payments of estimated income tax if its Virginia income tax can reasonably be expected to be $150 or more for the taxable year. Estates are not required to make estimated tax payments until the first taxable year that ends 1 year or more after the decedent’s date of death. |
| VT | Yes | No | Form FIT-165 | No | Check with voucher | |
| WI | Yes | Yes | Form 1-ES | Yes | EFW or Check with voucher | Trusts subject to tax on unrelated business income should file on Form Corp-ES. |
| WV | No | No | Form IT-141ES | No | Check with voucher |
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