kjkrupsky
New Member

Does the grantor report income paid to a grantor trust by using (1) the payor's name and EIN, on the 1099-R given to the trust, or (2) the trust's name and EIN?

The grantor trust received a 1099-R from a payor (insurance co).  The trust filed a 1041 and sent an information letter to the grantor, showing the income.  Should the grantor report the income referring to (1) the name and EIN from the payor's 1099-R, or (2) the name and EIN of the trust, from the information letter?