1041 Trust , distribution of principal

[Charlesgaillard]

What IRS forms are used for reporting a distribution of principal to a beneficiary as per Trust agreement . if there is such a form (s ) what specific lines is it reported on ?

[M-MTax]

Distributions solely of principal (corpus) of a trust are not reported to the IRS.

[dmertz]

The only place where the amount of corpus distributed might need to be included is on line 10 of Schedule B (Form 1041) for the purpose of calculating Distributable Net Income.