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posted Jun 1, 2019 5:05:08 PM

I have a revocable trust with a separate TIN, created in 2018. Do I need to file a seperate 1041?

I am the sole grantor of the revocable living trust, although I am married.  This trust protects assets I inherited.  The trust has its own separate TIN from me.   It was created in 2018, so this will be its first return.  Can I pass the income through to me without filing a 1041?  Or will the trust need to file a return with a K-1 to me?   Or can the trust send me a 1099?

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1 Best answer
Not applicable
Jun 1, 2019 5:05:09 PM

if any income was received that used the TIN of the trust you must file form 1041.  you indicate it is a grantor trust.  no k-1 is produced.  as a grantor trust all income and deductions flow through to you as if the trust did not exist. what you get is  a grantor trust letter that details income and deductions which must be entered in the 1040  but not using the k-1 for trust see the link

https://ttlc.intuit.com/questions/3325719-how-do-i-enter-information-from-a-grantor-letter

by the way the grantor trust return for 2018 is now late.  it was due 4/15/2019.   it must have the same tax year as you.  

turbo tax for individuals doesn't do 1041's,  you need  TurboTax Business

2 Replies
Not applicable
Jun 1, 2019 5:05:09 PM

if any income was received that used the TIN of the trust you must file form 1041.  you indicate it is a grantor trust.  no k-1 is produced.  as a grantor trust all income and deductions flow through to you as if the trust did not exist. what you get is  a grantor trust letter that details income and deductions which must be entered in the 1040  but not using the k-1 for trust see the link

https://ttlc.intuit.com/questions/3325719-how-do-i-enter-information-from-a-grantor-letter

by the way the grantor trust return for 2018 is now late.  it was due 4/15/2019.   it must have the same tax year as you.  

turbo tax for individuals doesn't do 1041's,  you need  TurboTax Business

Level 15
Jun 1, 2019 5:05:11 PM

"Do I need to file a seperate 1041? "

You can most likely use an optional method of filing that does not involve filing a 1041. If you gave payers of income (e.g., brokerage firms, banks) the TIN of the trust, you can file 1099s to report the income/gross proceeds paid to the trust showing the trust as the payer and you as the payee. 

See https://www.irs.gov/instructions/i1041#idm140630131825216


Alternatively, you could essentially close your account (link below) and use your SSN since the grantor trust is a disregarded entity for federal income tax purposes. In that event, payers of income would issue tax reporting statements with your SSN and you would simply report the income/proceeds on your individual income tax return.

See https://www.irs.gov/businesses/small-businesses-self-employed/canceling-an-ein-closing-your-account


The foregoing notwithstanding, you should consider ongoing tax (and legal) advice from professionals who are familiar with estate planning/asset protection and income taxation of estates and trusts.