Roth IRA in a Trust

A Trust is the beneficiary of a Roth IRA. Does the Trust need to file a tax return if that’s the only asset of the Trust?



Not if there is no taxable income to the trust. Most inherited Roth IRAs are qualified and even if the owner made their first Roth contribution in the year of death such as a conversion, any distributions in the next 4 years would likely be entirely from contributions, and still tax free.

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