Business & farm

Thanks for the help.

 

The income is royalty income, earned in prior years.  There was no income earned in 2020.  Because of this, under "Was All the Trust's Income Distributed?" I had to select "No, the trust distributed a different amount" and entered the amount distributed.  I entered it as "second tier", though I'm not certain that's correct.  I chose that because the trust does not require any distributions.  However, there are no questions about the source of this income.  Is there a better way to indicate distribution of income from prior years?