Trust Income Distribution: Required vs. Other Amounts

[California2024]

I have a complex trust that does NOT specifically require income to be distributed,  but does require a specific percentage of the trust assets be distributed each year. What do I enter for the Amount Distributed for "required Amount (First Tier)" and "Other Amount (Second Tier)"?   Income to the trust in 2025 was $10K and I distributed $100K. 

[M-MTax]

In your case, it shouldn't make any difference; the $10k in income will be pass through on the K-1s (i.e., as a result of the distribution).

[M-MTax]

On the other hand, if the trust pays the tax due on the $10k in income, then the distribution would be all corpus and K-1s would not be required. 

However, if distributions are made in the current year, then the beneficiaries have income to report to the extent of DNI.

[California2024]

Thank you for the answer. I put $0 for "Required Amount (First Tier)" and the entire distribution in "Other Amount (Second Tier)" and it seemed to pass thru correctly to the K-1's.