IRS on Draft Form 1041NR & Schedules 9-22-08
Specifically, there is not a section to calculate the DNI and the distribution deduction, nor a designated Schedule K-1(s) for the beneficiary(ies). Form 1041-T could be changed to include back-up federal tax withholding for the trust by the payor (section 643(d)). The AICPA offered and was asked to assist the IRS in the development of a new form. ................
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