Accumulation Distribution for Certain Complex Trusts
SCHEDULE J
OMB No. 1545-0092
(Form 1041)
2017
Attach to Form 1041.
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Department of the Treasury
Go to for instructions and the latest information.
▶
Internal Revenue Service
Name of trust
Employer identification number
Part I
Accumulation Distribution in 2017
Note: See the Form 4970 instructions for certain income that minors may exclude and special rules for multiple trusts.
1
Other amounts paid, credited, or otherwise required to be distributed for 2017 (from Form 1041,
Schedule B, line 10)
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2
2
Distributable net income for 2017 (from Form 1041, Schedule B, line 7)
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3
Income required to be distributed currently for 2017 (from Form 1041, Schedule B,
line 9) .
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4
Subtract line 3 from line 2. If zero or less, enter -0- .
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5
Accumulation distribution for 2017. Subtract line 4 from line 1
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5
Part II
Ordinary Income Accumulation Distribution (Enter the applicable throwback years below.)
Note: If the distribution is thrown back to more
Throwback
Throwback
Throwback
Throwback
Throwback
than 5 years (starting with the earliest applicable
year ending
year ending
year ending
year ending
year ending
tax year beginning after 1968), attach additional
schedules. (If the trust was a simple trust, see
Regulations section 1.665(e)-1A(b).)
6
Distributable net income (see
the instructions) .
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6
7
Distributions (see the
7
instructions) .
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8
Subtract line 7 from line 6
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9
Enter amount from page 2,
line
25
or
line
31,
as
applicable
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9
10
Undistributed
net
income.
10
Subtract line 9 from line 8
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11
Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years
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11
12
12
Subtract line 11 from line 10 .
13
Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year (see the
instructions) .
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13
14
Divide line 13 by line 10 and
multiply result by amount on
line 9
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15
Add lines 13 and 14
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16
Tax-exempt interest included
on
line
13
(see
the
instructions) .
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17
Subtract line 16 from line 15 .
17
For Paperwork Reduction Act Notice, see the Instructions for Form 1041.
Schedule J (Form 1041) 2017
Cat. No. 11382Z