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 Schedule J (Form 1041) PDF Instructions for Schedule A, B, G, J, and K-1 (Form 1041) (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Schedule J (Form 1041) Revisions Other Current Products Related About Form 1041, U.S. Income Tax Return for Estates and Trusts