Re: Tax preparation with Revocable Trust

Nov 07, 2007 2 Replies


> "Benjam>>>> When one establishes a Revocable Trust to shield assets from


>>>> probate, what ramifications, if any, are there for tax
>>>> preparation? Does a tax return of any kind have to be filed
>>>> for the trust? Would I still file a 1040?
>>> The filing requirement for the 1041 are independent of the
>>> filing requirements for the 1040.
>>> Each stands on its own.
>>> Generally, the filing requirement depends on income.
>>> Remember to also check the state filing requirements for the
>>> individual and trust tax returns.
>>> Each state has its own rules.
>> This answer is incorrect for revocable trusts (Living
>> Trust). Such a trust is an ignored entity for income tax.
> I wouldn't call it incorrect. He says the filing
> requirement depends on income. In the case of a grantor
> trust, the trustor is taxable on all trust income, so the
> trust itself as no taxable income. As a result, there is no
> need to file a return for the revocable trust.

I'm confused. Most are saying no need to file a return for the revocable trust (which is equivalent to a grantor trust), and in fact, one should not. I still don't understand what Ben's statement about "the filing requirement depends on income". Is there a situation where these trusts do have to file a return? Remember, I only know enough to be dangerous :} jo



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If the grantor is not the trustee, the trust must obtain an EIN and file a 1041 as a grantor trust. If the grantor is the trustee, the income is reported on the grantor's 1040 and no 1041 is filed.

I think Banjamin was talking about trusts in general, not specifically revocable trusts. The last time I checked the IRS actually prefers that no return be filed for a revocable trust, but that all its income is reported on the grantor's return. In fact these days they don't require (or even want) the trust to get a tax ID number until it becomes irrevocable. Stu

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