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I agree with @M-MTax . The Trust would need to file a 1041 and as part of that filing there will be a K-1 generated for each beneficiary of the Trust.  Each beneficiary would take that K-1 and report it as part of their own tax return. 

 

Since many trustees are doing these 1041's just once, they are not familiar with them, which increases the risk of error and more headache later.  Might be more hiring a local tax accountant to do it for you - you will live longer!