Resources
Guides and references for gift, estate, and trust tax compliance.
4 resources · Trust / fiduciary
Trust / fiduciary · Checklist
Fiduciary Tax Compliance Checklist (PDF, opens in a new tab)
Information and documents to gather for trust and estate income tax reporting, including governing documents, income, expenses, and distributions.
Trust / fiduciary
DNI and FAI (PDF, opens in a new tab)
An article in GET Compliance’s trust and fiduciary tax collection.
Trust / fiduciary
Understanding Charitable Remainder Trusts (CRTs) (PDF, opens in a new tab)
Comparing CRATs, CRUTs, and specialized structures for income and charitable giving.
Trust / fiduciary
When Capital Gains Become Distributable Net Income (DNI) (PDF, opens in a new tab)
When capital gains may pass through to beneficiaries instead of being taxed to the trust or estate.