Form 1041 page 1 Line 18 Income distribution deduction is zero, but -$20,000 appears on Schedule B Line 15 because of fiduciary fees and a loss on sale of rental real estate. The instructions on the form say the figure in Schedule B Line 15 should be entered on page 1, line 18. This is not the final return so I would not expect capital losses and excess deductions to pass to the beneficiary yet. Is it correct that these two entries are different? The California 541 return's Schedule B Line 15 Income Distribution Deduction is showing -20,000 and gives an error because it does not equal Form 1041 page 1 Line 18.