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Federal housing law

Form 1041 (Schedule J) — Accumulation Distribution for Certain Complex Trusts

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1041sj.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

OMB No. 1545-0092

2025

SCHEDULE J (Form 1041)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Accumulation Distribution for Certain Complex Trusts

Attach to Form 1041. Go to www.irs.gov/Form1041 for instructions and the latest information.

Name of trust Employer identification number

Part I Accumulation Distribution in 2025 Note: See the Form 4970 instructions for certain income that minors may exclude and special rules for multiple trusts.

1 Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Distributable net income for 2025 (from Form 1041, Schedule B, line 7) . . . . 2
3 Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 4
5 Accumulation distribution for 2025. Subtract line 4 from line 1 . . . . . . . . . . . . . 5		 1
**1 **
Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10)
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1
2
Distributable net income for 2025 (from Form 1041, Schedule B, line 7)
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2
**3 **
Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) .
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3
4
Subtract line 3 from line 2. If zero or less, enter -0- .
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4
5
Accumulation distribution for 2025. Subtract line 4 from line 1
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5		 **1 **
Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10)
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1
2
Distributable net income for 2025 (from Form 1041, Schedule B, line 7)
.
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2
**3 **
Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) .
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3
4
Subtract line 3 from line 2. If zero or less, enter -0- .
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4
5
Accumulation distribution for 2025. Subtract line 4 from line 1
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5		 **1 **
Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10)
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1
2
Distributable net income for 2025 (from Form 1041, Schedule B, line 7)
.
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2
**3 **
Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) .
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3
4
Subtract line 3 from line 2. If zero or less, enter -0- .
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4
5
Accumulation distribution for 2025. Subtract line 4 from line 1
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5		 1
**1 **
Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10)
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1
2
Distributable net income for 2025 (from Form 1041, Schedule B, line 7)
.
.
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.
2
**3 **
Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) .
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3
4
Subtract line 3 from line 2. If zero or less, enter -0- .
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4
5
Accumulation distribution for 2025. Subtract line 4 from line 1
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5		 3
**1 **
Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10)
.
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.
1
2
Distributable net income for 2025 (from Form 1041, Schedule B, line 7)
.
.
.
.
2
**3 **
Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) .
.
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3
4
Subtract line 3 from line 2. If zero or less, enter -0- .
.
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4
5
Accumulation distribution for 2025. Subtract line 4 from line 1
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5		 3 4 4
**1 **
Other amounts paid, credited, or otherwise required to be distributed for 2025 (from Form 1041,
Schedule B, line 10)
.
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.
1
2
Distributable net income for 2025 (from Form 1041, Schedule B, line 7)
.
.
.
.
2
**3 **
Income required to be distributed currently for 2025 (from Form 1041, Schedule B,
line 9) .
.
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.
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3
4
Subtract line 3 from line 2. If zero or less, enter -0- .
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4
5
Accumulation distribution for 2025. Subtract line 4 from line 1
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5		 3 5

Part II Ordinary Income Accumulation Distribution (Enter the applicable throwback years below.)

Note: If the distribution is thrown back to more
than 5 years (starting with the earliest applicable
tax year beginning after 1968), attach additional
schedules. (If the trust was a simple trust, see
Regulations section 1.665(e)-1A(b).)		 Throwback
year ending		 Throwback
year ending		 Throwback
year ending		 Throwback
year ending		 Throwback
year ending
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
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.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .
6
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 7
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 8
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 9
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 10
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 11
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 12
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 13
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 14
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 15
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 16
**6 **
Distributable net income (see
the instructions) .
.
.
.
.
**7 **
Distributions (see the
instructions) .
.
.
.
.
.
8
Subtract line 7 from line 6
.
**9 **

Enter amount from page 2,
line
25
or
line
31,
as
applicable
.
.
.
.
.
.
10
Undistributed
net
income.
Subtract line 9 from line 8
.
11


Enter
amount
of
prior
accumulation
distributions
thrown back to any of these
years .
.
.
.
.
.
.
.
12
Subtract line 11 from line 10 .
13




Allocate the amount on line 5
to the earliest applicable year
first.
Do
not
allocate
an
amount greater than line 12
for the same year. See the
instructions .
.
.
.
.
.
14

Divide line 13 by line 10 and
multiply result by amount on
line 9
.
.
.
.
.
.
.
.
15
Add lines 13 and 14
.
.
.
16

Tax-exempt interest included
on
line
13
(see
the
instructions) .
.
.
.
.
.
17
Subtract line 16 from line 15 .		 17

For Paperwork Reduction Act Notice, see the Instructions for Form 1041. Cat. No. 11382Z Schedule J (Form 1041) 2025 Created 6/10/25

Schedule J (Form 1041) 2025 Page 2 Part III Taxes Imposed on Undistributed Net Income (Enter the applicable throwback years below.) (See the instructions.) Note: If more than 5 throwback years are involved, attach additional schedules. If the trust received an accumulation distribution from another trust, see Regulations section 1.665(d)-1A.

If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978), skip lines 18
through 25 and complete lines 26
through 31.
18 Regular tax . . . . . . 18
19 Trust’s share of net short-term
gain . . . . . . . . 19
20 Trust’s share of net long-term
gain . . . . . . . . 20
21 Add lines 19 and 20 . . . 21
22 Taxable income . . . . . 22
23 Enter percent. Divide line 21
by line 22, but do not enter
more than 100% . . . . 23
24 Multiply line 18 by the
percentage on line 23 . . . 24
25 Tax on undistributed net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9 . . . . . 25		 Throwback
year ending		 Throwback
year ending		 Throwback
year ending		 Throwback
year ending		 Throwback
year ending
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 18
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 19
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 20
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 21
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 22
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 23 % % % % %
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 24
If the trust elected the alternative tax
on capital gains (repealed for tax years
beginning after 1978),skip lines 18
through 25 andcomplete lines 26
through 31.
18
Regular tax .
.
.
.
.
.
18
19
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
19
20
Trust’s share of net long-term
gain
.
.
.
.
.
.
.
.
20
21
Add lines 19 and 20
.
.
.
21
22
Taxable income .
.
.
.
.
22
23

Enter percent. Divide line 21
by line 22, but do not enter
more than 100%
.
.
.
.
23
24
Multiply
line
18
by
the
percentage on line 23 .
.
.
24
25


Tax
on
undistributed
net
income. Subtract line 24 from
line 18. Enter here and on
page 1, line 9
.
.
.
.
.
25		 25
Do not complete lines 26 through 31
unless the trust elected the
alternative tax on long-term capital
gain.

26
Tax on income other than
long-term capital gain .
.
.
27
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
28

Trust’s
share
of
taxable
income less section 1202
deduction .
.
.
.
.
.
.
29

Enter percent. Divide line 27
by line 28, but do not enter
more than 100%
.
.
.
.
30
Multiply
line
26
by
the
percentage on line 29 .
.
.
31


Tax
on
undistributed
net
income. Subtract line 30 from
line 26. Enter here and on
page 1, line 9
.
.
.
.
.

 26
Do not complete lines 26 through 31
unless the trust elected the
alternative tax on long-term capital
gain.

26
Tax on income other than
long-term capital gain .
.
.
27
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
28

Trust’s
share
of
taxable
income less section 1202
deduction .
.
.
.
.
.
.
29

Enter percent. Divide line 27
by line 28, but do not enter
more than 100%
.
.
.
.
30
Multiply
line
26
by
the
percentage on line 29 .
.
.
31


Tax
on
undistributed
net
income. Subtract line 30 from
line 26. Enter here and on
page 1, line 9
.
.
.
.
.

 27
Do not complete lines 26 through 31
unless the trust elected the
alternative tax on long-term capital
gain.

26
Tax on income other than
long-term capital gain .
.
.
27
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
28

Trust’s
share
of
taxable
income less section 1202
deduction .
.
.
.
.
.
.
29

Enter percent. Divide line 27
by line 28, but do not enter
more than 100%
.
.
.
.
30
Multiply
line
26
by
the
percentage on line 29 .
.
.
31


Tax
on
undistributed
net
income. Subtract line 30 from
line 26. Enter here and on
page 1, line 9
.
.
.
.
.

 28
Do not complete lines 26 through 31
unless the trust elected the
alternative tax on long-term capital
gain.

26
Tax on income other than
long-term capital gain .
.
.
27
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
28

Trust’s
share
of
taxable
income less section 1202
deduction .
.
.
.
.
.
.
29

Enter percent. Divide line 27
by line 28, but do not enter
more than 100%
.
.
.
.
30
Multiply
line
26
by
the
percentage on line 29 .
.
.
31


Tax
on
undistributed
net
income. Subtract line 30 from
line 26. Enter here and on
page 1, line 9
.
.
.
.
.

 29 % % % % %
Do not complete lines 26 through 31
unless the trust elected the
alternative tax on long-term capital
gain.

26
Tax on income other than
long-term capital gain .
.
.
27
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
28

Trust’s
share
of
taxable
income less section 1202
deduction .
.
.
.
.
.
.
29

Enter percent. Divide line 27
by line 28, but do not enter
more than 100%
.
.
.
.
30
Multiply
line
26
by
the
percentage on line 29 .
.
.
31


Tax
on
undistributed
net
income. Subtract line 30 from
line 26. Enter here and on
page 1, line 9
.
.
.
.
.

 30
Do not complete lines 26 through 31
unless the trust elected the
alternative tax on long-term capital
gain.

26
Tax on income other than
long-term capital gain .
.
.
27
Trust’s share of net short-term
gain
.
.
.
.
.
.
.
.
28

Trust’s
share
of
taxable
income less section 1202
deduction .
.
.
.
.
.
.
29

Enter percent. Divide line 27
by line 28, but do not enter
more than 100%
.
.
.
.
30
Multiply
line
26
by
the
percentage on line 29 .
.
.
31


Tax
on
undistributed
net
income. Subtract line 30 from
line 26. Enter here and on
page 1, line 9
.
.
.
.
.

 31

Note: Be sure to complete Form 4970 , Tax on Accumulation Distribution of Trusts. Beneficiary’s name Identifying number

Beneficiary’s address (number and street including apartment number or P.O. box)

City, state, and ZIP code

share of

line 13

(a) This beneficiary’s

(b) This beneficiary’s

share of

line 14

(c) This beneficiary’s

share of

line 13 line 14 line 16

32 Throwback year . . . . . . . . . . . . . 32 33 Throwback year . . . . . . . . . . . . . 33 34 Throwback year . . . . . . . . . . . . . 34 35 Throwback year . . . . . . . . . . . . . 35 36 Throwback year . . . . . . . . . . . . . 36 37 Total. Add lines 32 through 36. Enter here and on the appropriate lines of Form 4970 . . . . . . . . . . . . . . . . 37

Schedule J (Form 1041) 2025

Exceptions & meaning →

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