Schedule A—Distributions, Assets, and Donor Information

Note: Schedule A isn't open to public inspection.

Qualified Business Income Deduction A CRT is not entitled to a qualified business income (QBI) deduction. However, a taxable recipient of a unitrust or annuity amount from a CRT may take into account QBI, qualified REIT dividends, and qualified PTP income received from a CRT to the extent that the unitrust or annuity amount distributed consists of such items. For additional information on how to report QBI and other section 199A items to beneficiaries/recipients, see the instructions for Schedule K-1 that are found in the Instructions for Form 1041.