Form 1041 / Distributions / Required Amount (First Tier) vs Other Amount (Second Tier)

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I am Trustee preparing a 1041 for a Trust where there is a single beneficiary; a Distribution was made in 2019.   I'm confused what to enter on the interview screen "How Much Was Distributed to Each Beneficiary?" that has boxes for Required Amount (First Tier) and Other Amount (Second Tier).  In this case, the Trust does NOT require annual Distributions, so, should I enter zero in the Required Amount and the total distribution in the Other Amount (Second Tier)? 

OR, based on my previous inputs, TT tells me the amount of Accounting Income in 2019, which is less than the Distribution amount.  If I should input something in the Required Amount cell, should it be the Accounting Income with the remaining balance (to get to total amount of Distribution) as Other Amount?

[Anonymous_ · Accepted solution]

You would enter zero for first tier unless the trust directed you to distribute income currently. Otherwise, discretionary distributions are second tier.

See https://www.irs.gov/instructions/i1041#idm140366309472608

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Thank you!