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I am the beneficiary of a testamentary trust that became irrevocable in 2017. The trust has deductions and losses on lines 15a (other deductions not subject to the 2% floor), 15b (a net operating loss due to a casualty loss), and 16 (loss). How will these losses appear on my 1040, and which of these losses will increase my income for the alternative minimum tax (AMT) computation?

September 21st, 2023

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