asked

I am preparing a decedent's initial trust return and have two questions: 1) Which beneficiaries need to receive K-1 forms? There are individuals who received outright bequests upon death, two beneficiaries who will receive the trust residue and assets at the end, and two beneficiaries who won't receive their funds until age 18. 2) Some of the beneficiaries qualify as skip persons, but the whole estate is under the exclusion amount. Do I need to check the skip person box on Form 1041?

June 20th, 2024

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