Trust Distribution from Inherited IRA – Must Taxes be withheld?

Today I am taking a Distribution from the Trust’s Inherited IRA. Next year I will be filing Form 1041 and issuing K-1’s to the beneficiaries who receive the distributions. If I don’t withhold any income tax for estimated tax payments will either the beneficiaries or the Trust be liable for any tax or penalties?



Thanks, Alan! That’s what I thought. I know that the Trust would be taxed at a humongous 37% tax rate if the money wasn’t distributed to the Beneficiaries.

Would this be double taxation if the Trust had 10% taxes withheld from the distribution before it was distributed to the Beneficiaries? Not that I am doing this but I was just curious how it would work. Please give me an example.

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