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Two new lines were added to the Statement of Foreign Trust Income Attributable to U.S. Owner (at the bottom of page 3 of the form). Lines 1b (tax-exempt interest) and 2b (qualified dividends) were added to permit a more comprehensive reporting of information to the owner.
Note.
A grantor trust should report this information separately to a beneficiary on line 7 of the Foreign Grantor Trust Beneficiary Statement (page 4 of the form).
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