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

[rmfrog1]

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.

[M-MTax · Accepted solution]

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.

[rmfrog1]

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