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"does exemption still apply in 2018 for form 1041 line 20 for a complex trust?"
Yes, and it is $300 if the trust instrument requires that all income be distributed currently; otherwise it is $100.
"does exemption still apply in 2018 for form 1041 line 20 for a complex trust?"
Yes, and it is $300 if the trust instrument requires that all income be distributed currently; otherwise it is $100.
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