Title 26 — Internal Revenue CodeRelease 119-73
§6034A Information to Beneficiaries of Estates and Trusts
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart A— Information Concerning Persons Subject to Special Provisions › § 6034A
Summary
When an estate or trust must file an income tax return, the fiduciary must give a statement to every beneficiary who received a distribution that year or had any item allocated to them, by the return's due date. Anyone holding a trust or estate interest as a nominee for someone else must pass the information along in both directions. On your own return, you must treat each reported item the same way the estate or trust treated it on its return. If your treatment differs, or the estate or trust never filed, you must file a statement with the IRS identifying the inconsistency; you are covered if you show your reporting matches the statement the estate or trust gave you and elect that treatment. Ignoring these rules carelessly can trigger an addition to tax.
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