What do deposits to a college trust count as?

[linkmendall]

I am the trustee for my niece's college trust.  In 2019 I deposited additional money into the trust.  It was a gift from my sister to my niece.  Does it count as "income"?  Do I need to account for it in the trust's taxes in any way?

[Anonymous_ · Accepted solution]

A gift to a trust is generally considered to be a gift to the beneficiary(ies); it is not considered "income" to the trust that would be taxable.