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Title 26 — Internal Revenue CodeRelease 119-73

§6034A Information to beneficiaries of estates and trusts

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart A— - Information Concerning Persons Subject to Special Provisions › § 6034A

Last updated Apr 6, 2026|Official source

Summary

A person who runs an estate or trust that must file a return under section 6012(a) must, by the return’s due date, give each beneficiary (or the beneficiary’s nominee) information about any distribution they got that year or any item of income, deduction, credit, or similar thing that is allocated to them. Someone holding an interest as a nominee for another person must give the estate or trust the real person’s name and address and any other information the IRS requires, and must give that real person the information the estate or trust provided. A beneficiary must report those items on their own tax return in the same way the estate or trust reported them. If the estate or trust filed a return but the beneficiary’s return might treat an item differently, or if the estate or trust did not file, the beneficiary must file a statement with the IRS saying there is an inconsistency. A beneficiary will be treated as complying if they show the IRS the estate’s or trust’s statement given to them and elect to use this rule. "Reported item" means something the estate or trust had to report. "Applicable entity" means the estate or trust of which the taxpayer is a beneficiary. Negligence can lead to an additional tax under part II of subchapter A of chapter 68.

Full Legal Text

Title 26, §6034A

Internal Revenue Code — Source: USLM XML via OLRC

(a)The fiduciary of any estate or trust required to file a return under section 6012(a) for any taxable year shall, on or before the date on which such return was required to be filed, furnish to each beneficiary (or nominee thereof)—
(1)who receives a distribution from such estate or trust with respect to such taxable year, or
(2)to whom any item with respect to such taxable year is allocated,
(b)Any person who holds an interest in an estate or trust as a nominee for another person—
(1)shall furnish to the estate or trust, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for the taxable year as the Secretary may by form and regulations prescribe, and
(2)shall furnish in the manner prescribed by the Secretary to such other person the information provided by the estate or trust under subsection (a).
(c)(1)A beneficiary of any estate or trust to which subsection (a) applies shall, on such beneficiary’s return, treat any reported item in a manner which is consistent with the treatment of such item on the applicable entity’s return.
(2)(A)In the case of any reported item, if—
(i)(I)the applicable entity has filed a return but the beneficiary’s treatment on such beneficiary’s return is (or may be) inconsistent with the treatment of the item on the applicable entity’s return, or
(II)the applicable entity has not filed a return, and
(ii)the beneficiary files with the Secretary a statement identifying the inconsistency,
(B)A beneficiary shall be treated as having complied with clause (ii) of subparagraph (A) with respect to a reported item if the beneficiary—
(i)demonstrates to the satisfaction of the Secretary that the treatment of the reported item on the beneficiary’s return is consistent with the treatment of the item on the statement furnished under subsection (a) to the beneficiary by the applicable entity, and
(ii)elects to have this paragraph apply with respect to that item.
(3)In any case—
(A)described in subparagraph (A)(i)(I) of paragraph (2), and
(B)in which the beneficiary does not comply with subparagraph (A)(ii) of paragraph (2),
(4)For purposes of this subsection—
(A)The term “reported item” means any item for which information is required to be furnished under subsection (a).
(B)The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary.
(5)For addition to tax in the case of a beneficiary’s negligence in connection with, or disregard of, the requirements of this section, see part II of subchapter A of chapter 68.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1997—Subsec. (c). Pub. L. 105–34 added subsec. (c). 1986—Subsec. (a). Pub. L. 99–514, § 1501(c)(15), in introductory provisions, substituted “required to file a return” for “making the return required to be filed” and “was required to be filed” for “was filed”, and in concluding provisions, substituted “required to be shown on such return” for “shown on such return”. Pub. L. 99–514, § 1875(d)(3)(A)(i), (ii), designated existing provisions as subsec. (a), inserted heading “General rule”, and substituted “each beneficiary (or nominee thereof)” for “each beneficiary” in text. Subsec. (b). Pub. L. 99–514, § 1875(d)(3)(A)(iii), added subsec. (b).

Statutory Notes and Related Subsidiaries

Effective Date

of 1997 Amendment Pub. L. 105–34, title X, § 1027(c), Aug. 5, 1997, 111 Stat. 926, provided that: “The

Amendments

made by this section [amending this section and section 6048 of this title] shall apply to returns of beneficiaries and owners filed after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date

of 1986 AmendmentAmendment by section 1501(c)(15) of Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an

Effective Date

note under section 6721 of this title. Pub. L. 99–514, title XVIII, § 1875(d)(3)(B), Oct. 22, 1986, 100 Stat. 2897, provided that: “The

Amendments

made by this paragraph [amending this section] shall apply to taxable years of estates and trusts beginning after the date of the enactment of this Act [Oct. 22, 1986].”

Effective Date

Pub. L. 98–369, div. A, title VII, § 714(q)(5), July 18, 1984, 98 Stat. 966, provided that: “The

Amendments

made by this subsection [enacting this section and amending section 6037 and 6678 of this title] shall apply to taxable years beginning after December 31, 1984.” Plan

Amendments

Not Required Until January 1, 1989For provisions directing that if any

Amendments

made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6034A

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73