---
title: "Record a Form 1041 month from the tax year in the file"
url: "https://ailawframework.com/practice/trusts-and-estate-planning/record-the-lodgment-date-for-a-trust-tax-return/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A19-JU20261022-13-US"
practice_area: "Trusts & Estate Planning"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Record a Form 1041 month from the tax year in the file

> Administration of the estate or trust is state law, and the lawyer must confirm which state's law governs. The Form 1041 due date in this check is a federal filing rule. Florida is not the source of that date.…

Canonical page: https://ailawframework.com/practice/trusts-and-estate-planning/record-the-lodgment-date-for-a-trust-tax-return/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Trusts & Estate Planning](https://ailawframework.com/practice/trusts-and-estate-planning.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Administration of the estate or trust is state law, and the lawyer must confirm which state's law governs. The Form 1041 due date in this check is a federal filing rule. Florida is not the source of that date. From the file, note the trust or estate tax year-end. If that date is 31 December, record 15 April of the following year. If it is 30 June, record 15 October of the same year. Otherwise record the year-end and leave the due day blank. Do not lodge a return. |
| What the lawyer must review | Administration of the estate or trust is state law, and the lawyer must confirm which state's law governs. The Form 1041 due date in this check is a federal filing rule. Florida is not the source of that date. The IRS page titled Forms 1041 and 1041-A: When to file says estates or trusts must file Form 1041 by the 15th day of the fourth month after the close of the trust's or estate's tax year. Its examples are 15 April of the following year for a year ending 31 December, and 15 October of the same year for a year ending 30 June. The page is published under private-foundation required filings, so the lawyer confirms that this sentence applies to this trust. The tool uses only those two examples and leaves any other year-end blank. It does not invent an agent program date and it does not use 31 October. It does not lodge the return. No extension was stated on the page. |
| Written for | United States |
| Applies to | [Record the lodgment date for a trust tax return](https://ailawframework.com/practice/trusts-and-estate-planning/record-the-lodgment-date-for-a-trust-tax-return.md) |

## Checking plan

- What the AI does: Administration of the estate or trust is state law, and the lawyer must confirm which state's law governs. The Form 1041 due date in this check is a federal filing rule. Florida is not the source of that date. From the file, note the trust or estate tax year-end. If that date is 31 December, record 15 April of the following year. If it is 30 June, record 15 October of the same year. Otherwise record the year-end and leave the due day blank. Do not lodge a return.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Wills, intestacy and probate are state law; confirm the governing state before relying on this.
- The page sits under private-foundation filings. The lawyer confirms it applies here.
- Do not use 31 October. That date was not on the page.

## Sources

- [IRS, Forms 1041 and 1041-A: When to file](https://www.irs.gov/charities-non-profits/private-foundations/forms-1041-and-1041-a-when-to-file) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*