So, I am uncertain. I found these these instructions: https://www.mass.gov/doc/2022-form-2-instructions/download see page 13. In my case the trust was capital gains and no amounts were distributed to the beneficiary. It is unclear what the term total income means at the beginning part of the form. As I wrote earlier, I probably spent 8 hours trying to figure out what the intent is and how to fill out the form. The percentage is not a percentage but the decimal amount between 0 to 1.0 . I entered 1.0 with zeros above and zero below. Otherwise, I hit errors. I reported the capital gain on line 3. but not as total income above. From what I can tell, the remainderman is a person who benefits should the beneficiary pass away. The beneficiary did not pass? Why do I have to fill this form out? Good luck sorting this all out.
