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Form it 221Disability Income ExclusionIT221 Department of

Form it 221Disability Income ExclusionIT221 Department of

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then the person creating the uh the trust or known as the grantour is treated as the owner of the trust Assets Now such a trust is a grandor type trust so adding on here a little bit a trust or decedent of State figures its gross income in much the same way as an individual most deductions and credits allowed to let's say individuals are also allowed to and Trust however there there is one major distinction a trust or distin state has allowed an income distribution deduction by distribution to beneficiaries to figure this deduct in the fiduciary must complete or whoever he hired for hires him or her must complete schedule B the income distribution is up to determine uh in the U in the amount of the distribution all right so to figure the deduction fuer must complete the schedule B the income distribution deduction determines the amount of any distributions based to the tax to the beneficiary for this reason uh a total or well for this reason a a a trust or de se of state is som

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