JANUARY
15th	Pay the first estimated tax payment for calendar trusts and estates (use Federal Form 1041ES).
APRIL
15th	File income tax returns for calendar trusts and estates (use Federal Form 1041 for Federal and Form FID-3 for Montana) or file for an automatic three-month extension for trust (use Form 8736). (Note: Estates seeking an extension must submit an application on Form 2758 in time for it to be processed by the filing date.) For fiscal year-end trusts and estates, file Federal Form 1041 by the 15th of the month following the close of the tax year.
15th	Pay the first estimated tax payment for calendar trusts and estates (use Federal Form 1041ES).
JUNE
15th	Pay the second estimated tax payment for calendar trusts and estates (use Federal Form 1041ES).
JULY
15th	File trust and estate returns (use Federal Form 1041 and FID-3 for Montana) for which an extension was obtained, or file Federal Form 8800 to request and additional three-months extensions of time to file for trust or Federal Form 2758 for estates.
SEPTEMBER
15th	Pay the third estimated tax payment for calendar trusts and estates (use Federal Form 1041ES).
OCTOBER
15th	File trust and estate tax returns (use Federal Form 1041 and FID-3 for Montana) if a second extension was filed and granted.
DECEMBER
31st	Last day for charitable contribution to be eligible on your tax return.
NOTE:	Estimated tax payments for fiscal year-end trusts and estates are due the 15h day of the fourth, sixth and ninth month following the close of the tax year for the first, second and third tax payment. The fourth estimate tax payment is due the 15th day of the first month of the following tax year.