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Level 4
posted Dec 2, 2024 3:25:43 PM

Trust depreciation recapture

Who pays the depreciation recapture?   The trust or the beneficiary?  
is it dependent on who got the depreciation deduction?   

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22 Replies
Level 12
Dec 2, 2024 3:32:45 PM

is it dependent on who got the depreciation deduction?   

Yeah but who sold the property? Depreciation follows income.


 

Level 4
Dec 2, 2024 3:46:50 PM

The trust sold the property but gave the recapture to the beneficiaries

 

Level 4
Dec 3, 2024 6:57:51 AM

Trust kept all the depreciation.  
recapture was distributed to beneficiaries.  

Level 12
Dec 3, 2024 10:11:27 AM

What about the actual sales proceeds?

Level 4
Dec 3, 2024 10:19:56 AM

Distributed to the beneficiaries as principal.

Level 12
Dec 3, 2024 11:02:12 AM

Then there should be K-1s and reporting is an issue for the beneficiaries on their returns.

Level 4
Dec 3, 2024 11:43:57 AM

It was distributed to the beneficiaries and was on our k-1.  
we had received none of the depreciation over the years. 
We should or should not have received the recapture or should the recapture  been kept with the trust?

Thank you. 

Level 12
Dec 3, 2024 1:33:09 PM

If you received income you should have received the depreciation. Not sure how the trustee handled this situation.

Level 4
Dec 3, 2024 3:00:38 PM

Thank you!

Level 12
Dec 3, 2024 4:23:23 PM

You are welcome!

Level 4
Dec 3, 2024 4:30:35 PM

So I am just curious.  If you have a simple trust with rental property would it be highly unlikely that the trust should have any passive losses because of depreciation and amortization?

Level 12
Dec 3, 2024 7:10:59 PM

Depreciation makes it more likely that there will be a passive loss. Not sure what you're getting at here.

Level 4
Dec 4, 2024 12:51:52 AM

I’m just saying that if the trust keeps all the depreciation and amortization with the trust and doesn’t distribute it to 6 beneficiaries of a simple trust that it will be more likely that there are passive losses for the trust then if they had distributed it with the income for a simple trust.   
In other words the trust kept the deductions in order to have losses?   I’m not saying that is right but I’m saying this is what would happen if you had a lot of depreciation and amortization that you didn’t distribute Ute like you were suppose to?

Level 12
Dec 4, 2024 7:28:05 AM

You need to run this by a tax pro who can examine the trust docs and past returns.

Level 4
Dec 5, 2024 2:05:44 AM

Thank you!

 

Level 4
Feb 15, 2025 4:21:49 AM

If a trust has farming and fishing income on the k-1 it would be in both box 6 and 14?   That would come from line 42 of 1040 E?   And that would in turn come from schedule F or form 4835?   That would be for crop share and not cash rental?   
Thank you!

Level 12
Feb 15, 2025 6:17:04 AM

Is the trust operating a farm? If it only receives cash rental from a farm it owns, it reports on Schedule E.

Level 4
Feb 15, 2025 9:59:47 AM

It shows on the k-1 Line 14 farming and fishing income noted to be F.  Wouldn’t that be operating a farm?   Would the same number ,be out on line 6 of the k-1?   

Level 12
Feb 15, 2025 10:54:28 AM

Did the trust receive a K-1? 

 

Otherwise, Line 6 would be business income which could be derived from farming operations.

Level 4
Feb 16, 2025 2:05:00 AM

I have no idea if the trust itself received a k-1.  Why would that happen?   Would that happen with a complex trust?   It’s on my k-1 line 14 F.  But not on line 6.  
This was a simple trust.  All income to beneficiaries. 

Level 12
Feb 16, 2025 7:15:33 AM


@Farmgirl123 wrote:

It’s on my k-1 line 14 F.  But not on line 6.  


You need to contact the trustee.

Level 4
Feb 16, 2025 10:03:15 AM

Thank you.

You have been very helpful.