Use the 2026 Estimated Tax Worksheet and 2026 Tax Rate Schedule, later, and the estate’s or trust’s 2025 tax return and instructions as a guide for figuring the 2026 estimated tax.

LTCG SINGLE MARRIED HEAD OF MARRIED ESTATES & TAX FILERS FILING FILING JOINTLY HOUSEHOLD SEPARATELY TRUSTS(1) ... 1. Estates and irrevocable trusts that do not distribute capital gains are subject to these rates.

The tax information herein is based on laws in effect as of November 20, 2025, for use in filing 2026 income tax returns in 2027. This information is for the federal tax rates only and does not include state income tax rates.

Income Tax Rate Schedule for Estates and Nongrantor Trusts ... ©2026 CCH Incorporated and its affiliates and licensors. All rights reserved.

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LONG–TERM CAPITAL GAINS TAX Rates apply to LTCGs and qualified dividends, and are based on taxable income.

• In addition, married taxpayers with Modified AGI over $250,000 ($200,000 if Single; $125,000 if Married Filing Separately) and estates/non-grantor trusts in the top tax bracket are subject to an additional 3.8% tax on Net Investment Income.

Multiple tax rates may apply since rates are progressive. For example, assume a joint filer has net taxable income of $100,000 which is comprised of $80,000 of ordinary income and $20,000 in net long-term capital gain.

2026 Estate and Gift Tax Rates The top tax rate applicable to estates and living gifts will be subject to a maximum tax rate of 40%.

Practitioner guide to Form 1041-ES for 2026 estate and trust estimated tax: safe harbors, four installments, EFTPS cutoffs, and copy-paste checklists. Every Accountably guide is researched against primary IRS sources, reviewed by a U.S. CPA, and refreshed as guidance evolves.