A follow up question. Is "Income" the money that went directly to the beneficiary in their checking account? This is as opposed to "capital gain" that is left i...

One more note after re-reading. I think if the heir received money from the trust, then the heir declares it on their personal income form if they live in Massa...

So, I am uncertain. I found these these instructions: https://www.mass.gov/doc/2022-form-2-instructions/download see page 13. In my case the trust was capital ...