I am the trustee of a Special Needs Trust as defined in 42 USC SS 1396p(d)(4)(C) as amended. What do I need to include in the 1041?

[jolsen4338]

The 1041 asks for beneficiary info yet, the trust cannot distribute funds directly to the beneficiary

[Anonymous_ · Accepted solution]

" The 1041 asks for beneficiary info yet, the trust cannot distribute funds directly to the beneficiary"

Include the name of the beneficiary. 

You do not have to make a distribution to the named beneficiary if it is otherwise not required and you do not have to issue a K-1 since that it would be blank, anyway, if you do not make a distribution.