Use Schedule J (Form 1041) 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).
- 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.
Current Revision
Recent Developments
None at this time.