Capital Gain and Tax in Irrevocable Non Grantor's Trust

[ndenmark]

I sold a property in my Non Grantor Irrevocable Trust.

Who pays the capital gain tax

Who pays the taxes on the income earned in the account

[M-MTax]

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@ndenmark wrote:

Who pays the capital gain tax

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Non-grantor trusts typically pay any capital gain tax due as those gains remain with the trust. The exceptions would be if the trustee had actual or apparent authority to distribute capital gains (or a pattern and practice of doing so) and actually distributed them to the beneficiary(ies).

Income (e.g., dividends, interest, rent, et al) are typically distributed to the beneficiary(ies) on the K-1(s). 

You need to adhere to the terms of the trust, which none of us here can review.