Domestic Complex Trusts
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
A Domestic Complex Trust is any domestic trust that does not qualify as a simple trust. See IRM 21.8.4.4.12.9.11, Simple Trust, for more information. A complex trust is allowed to take a distribution deduction if it distributes income currently; however, we do not treat the entity as a pass-through entity with respect to the distributed income. Certify the trust at the trust level.
A non-grantor trust is any trust to the extent that the assets of the trust are not treated as owned by a person other than the trust.
Certify non-grantor trust applicants at the trust level, provided they are eligible for U.S. residency certification.
Non-grantor Trust Applicants - generally, only domestic non-grantor trusts that file Form 1041 are granted U.S. Residency Certification.
If the trust is not required to file Form 1041, it must:
Check the Non-filing Entity box
Provide an explanation with the application
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