Line 18—Income Distribution Deduction
If the estate or trust was required to distribute income currently or if it paid, credited, or was required to distribute any other amounts to beneficiaries during the tax year, complete Schedule B to determine the estate's or trust's income distribution deduction. However, if you are filing for a pooled income fund, do not complete Schedule B. Instead, attach a statement to support the computation of the income distribution deduction. For more information, see Pooled Income Funds, earlier.
If the estate or trust claims an income distribution deduction, complete and attach:
Part I (through line 26) and Part II of Schedule I (Form 1041) to refigure the deduction on a minimum tax basis, and
Schedule K-1 (Form 1041) for each beneficiary to which a distribution was made or required to be made.
Do not enter less than zero on line 18.