Thank you very much! I do have a follow-up question:
Because this is a Grantor-type trust (a first-party Special Needs Trust), the income is taxable to the grantor under sections 671-678 of the IRC (see www.specialneedsalliance.org). Therefore, I actually file an informational 1041 along with a Grantor Trust Information Letter, instead of a full-blown 1041. All income, deductions and credits are reported on the personal income tax return of the beneficiary (my son). Should the Schedule H, therefore, be included with the informational 1041, even though I am only filing an informational 1041? Or, in this case, should I attach it to my son's 1040?
