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Schedule J (Form 1041), Accumulation Distribution for Certain Complex Trusts

Use this schedule to report an accumulation distribution for a domestic complex trust that was:

  • Previously treated at any time as a foreign trust (unless an exception is provided in future regulations), or 
  • created before March 1, 1984, unless that trust would not be aggregated with other trusts under the rules of section 643(f) if that section applied to the trust.

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Other Items You May Find Useful:

All Schedule J (Form 1041) Revisions

Form 1041, U.S. Income Tax Return for Estates and Trusts

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Comment on Schedule J (Form 1041)

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Page Last Reviewed or Updated: 09-Jan-2014