Part II. Information About the Beneficiary
2025 Inst 1041 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Complete a Schedule K-1 for each beneficiary. On each Schedule K-1, enter the beneficiary’s name, address, and identifying number.
Item H
Check the “Foreign beneficiary” box if the beneficiary is a nonresident alien individual, a foreign corporation, or a foreign estate or trust. Otherwise, check the “Domestic beneficiary” box.
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