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Common Trust Funds

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Common trust funds, as defined in IRC 584, must not file Form 1041 and must be certified at the participants level; therefore, they must identify on Form 8802 the participants in the trust as well as the number for which certification is requested.

Common trust funds (CTF), as defined in IRC 584, must file a U.S. Income Tax Return, generally Form 1065.

Certification of a common trust fund, as defined in IRC 584, requires:

The name and TIN of the CTF.

The name and TIN of each participant, and, depending on whether the participant is a tax exempt or other type of person, the relevant information necessary for certification of that type of person.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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