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Level 3
posted Jun 4, 2024 6:25:20 PM

Does a trust have to pay Federal withholding tax when it pays distribution to beneficiaries?

The trust is in Kansas, and Kansas requires 2.5% of distributable income to be withheld from receiving beneficiaries for income tax purposes. Does the IRS require similar withholding of income when a trust makes distributions to US citizens? I've searched the internet and found that only distributions to foreigners must have income withheld for tax purposes. Thanks.

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1 Best answer
Level 12
Jun 4, 2024 6:36:50 PM

Does the IRS require similar withholding of income when a trust makes distributions to US citizens?

Generally, there is no federal withholding requirement when distributions are made to the beneficiaries of a trust. Some states have that provision to ensure out of state benes pay any state income tax that may be due.

2 Replies
Level 12
Jun 4, 2024 6:36:50 PM

Does the IRS require similar withholding of income when a trust makes distributions to US citizens?

Generally, there is no federal withholding requirement when distributions are made to the beneficiaries of a trust. Some states have that provision to ensure out of state benes pay any state income tax that may be due.

Level 3
Jun 7, 2024 12:20:55 PM

Yes, that answers my question. Thanks for the prompt response.  This item can be 'closed'.  -R