Use Correct Year's Form

When filing a fiduciary income tax return for an estate or trust, please use the correct year form. The 2009 and prior year forms are available on the DOR website. A return for a tax year beginning on or after January 1, 2009, must be filed on the 2009 Form 2. Do not alter a prior year form to file a return for a 2009 tax year. Also, do not use a 2009 Form 2 to file a return for a 2008 or earlier tax year. If you use the wrong form, the return will be sent back and you will be asked to resubmit it on the correct form.

Exception: If you must file a return for a tax period beginning on or after January 1, 2010, use a 2009 Form 2. Be sure to enter the dates for the filing period at the top of the return.

A Closing Certificate for Fiduciaries is requested by filing Schedule CC and attaching the required documents. The Schedule CC will be processed separately from the Form 2, but they may be sent in together. See the Form 2 instructions for more details.

The Department of Revenue no longer uses P.O. Box 8904. Requests for fiduciary closing certificates must be sent to P.O. Box 8918. Fiduciary income tax returns with a remittance should be sent to P.O. Box 8918. Other fiduciary returns should be sent to P.O. Box 8955.

Last updated January 4, 2010