Trust Distributions to Mom

[Jill Graff]

Situation: Husband & Wife set up Revocable Living Trust. Husband dies. Husband's assets are put in an Irrevocable Trust B for care and feeding of Wife. Niece and Nephew are only beneficiaries listed in the trust documents.

Question: Are the payments to, and on behalf of, Wife's care considered Trust B distributions that are passed through to Mom's tax return on a K-1?

Thanks in advance. I have read all of the trust distribution archives and this isn't addressed. It is not addressed the the trust documents either.

[Gretel]

Situation: Husband & Wife set up Revocable Living Trust. Husband dies. Husband's assets are put in an Irrevocable Trust B for care and feeding of Wife. Niece and Nephew are only beneficiaries listed in the trust documents.

Question: Are the payments to, and on behalf of, Wife's care considered Trust B distributions that are passed through to Mom's tax return on a K-1?

Thanks in advance. I have read all of the trust distribution archives and this isn't addressed. It is not addressed the the trust documents either.

If there is a B trust there is also a A trust, right? Are nephew and niece beneficiary of A and remainder of B trust? Is all income supposed to be past on to mom plus any principle if needed? If trust document is silent you need to look to state rules.

If all income is to be passed through to mom, then income and distributions would go on a K-1 for mom.