I am the Trustee of my late father’s Trust. Since he passed away in September 2024 I have been paying for his partner’s assisted living from the Trust’s corpus. His partner is one of the Beneficiaries of the Trust. This year I am required to take an RMD from her Trust Inherited IRA. As the Trustee if I take the RMD and use it to pay the Assisted Living Facility directly via a check from the Trust on her behalf can I issue her a K-1 under her Social Security Number so that she will pay income taxes on the distribution? Or to issue her a K-1 do I have to send her or her Power of Attorney a Trust check for either of them to use it to pay the Assisted Living? I was hoping that I can pay the Assisted Living Facility from the Trust’s checking account directly and issue them a K-1 without having to use her or her Power of Attorney as “middle men” to pay the Assisted Living facility. Thanks!
