1099-R issued to a trust

[GTS1101]

My client's mom has an irrevocable trust. After the mom's husband passed away a 1099-R was issued to the mom's irrevocable trust account for a distribution to the mom. The check was received in the name of the mom's trust. After the money was deposited into the trust account the trust immediately wrote a check and distributed the money to the mom. So my question is does the trust have to pay tax on the distribution? Or can the trust show the money coming in on the 1099-R and then show on K-1 that the money was distributed to the mom and report the income on mom's personal tax return? I have just started doing trust returns the last couple of years and I have not seen an issue like this before so any wisdom would be greatly appreciated.

Thanks!
GTS1101

[Burke]

Yes. The trust will show it as Other Income on Line 8. However, it will pass through the trust to the beneficiary since she received the entire amount as the same type of income, and will be fully taxable. Show it as other income on the K-1 (non-passive. )

[GTS1101]

Thank You! Appreciate your quick response and your wisdom in this area.