Beneficiary Information > State tabs

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Use the state tabs in the Beneficiary Information window to enter state-specific information for beneficiaries. State tabs appear only if a state has been added to the client's return.

To update a beneficiary's state information, click that beneficiary in the Beneficiary Name list, and then click the appropriate state tab.

Information for all states

Field / button Description
Partial Grantor  This button is available only if the entity type on Screen 1041 is "Partial grantor trust" and the Partial grantor trust beneficiary checkbox in the Other Information group box on the Beneficiary tab is marked for the beneficiary.
Additional information Enter notes and other information for specific beneficiaries or grantors. These entries print on the Schedule K-1, Grantor / Agency Report, or in a statement attached to the applicable form for the appropriate beneficiaries or grantors. If there is additional information to report on every beneficiary’s Schedule K-1 or Grantor / Agency Report, enter that information in the statement dialog for the Schedule K-1 and Grantor / Agency Report general footnote field on Screen Gen.
Qualified subchapter S trust: Additional information Enter information to appear on the Grantor / Agency Report when the return is a qualified subchapter S trust. Information entered in the statement dialog for the Schedule K-1 and Grantor / Agency Report general footnote field on Screen Gen or in the Additional information field in the State Information group box does not print on the Grantor / Agency Report for this type of entity.

Information for specific states

State Field Description
Hawaii Beneficial interest A resident trust may exclude intangible income from gross income to the extent that nonresident beneficiaries hold the beneficial interest in the entity. Because current-year distributions may not be in the same proportion as beneficial interest, enter a percentage for each resident and nonresident beneficiary that represents their beneficial interest in the trust. When preparing a resident trust return, these percentages are used to calculate the intangible income exclusion on Form N-40.

Note: Every beneficiary does not need a percentage for beneficial interest, but the percents entered must equal 100.

Idaho IdahoTax / Withholding optionsIf the beneficiary is a nonresident, enter a code to indicate the type of nonresident filing for the beneficiary. If the beneficiary is a nonresident, enter a code to indicate the type of nonresident filing for the beneficiary.
  • 1 Withholding (default): Select this option to indicate the beneficiary is subject to withholding on Forms PTE-01 and PTE-12.
  • 2 Composite filer: Select this option to indicate the estate or trust is filing a return and paying the tax due on behalf of a nonresident beneficiary and an exception certificate is required. The tax due is calculated on behalf of all nonresident beneficiaries who made this election and reports the amount on Form 66, Page 1. 
  • 3 Nonresident owner agreement required: Select this option of the nonresident beneficiary elects to file his or her own Idaho income tax returns and make payments of all taxes. Form PTE-NROA is completed.
Illinois Form IL-1000-EForm Form IL-1000-E is only applicable to non-individual beneficiaries. Individuals are not eligible for an exemption. Form IL-1000-E prints for each beneficiary for whom you select code X. Code X proformas as code F to indicate that the beneficiary has a Form IL-1000-E on file with the preparer.
Massachusetts Beneficiary estimates Estimates entered on federal Screens StPmt and K1T-2 are allocated to grantors and to beneficiaries of Pooled Income Funds, Charitable Remainder Unitrusts, and Charitable Remainder Annuity Trusts. To override the calculated amount, enter the estimates made on behalf of the beneficiary on Form 2-ES in this field. For beneficiaries of all other trusts and estates, enter the amount of estimates made on behalf of the beneficiary. This amount is included on Schedule 2K-1, line 23.
Massachusetts Remainderman percentages Enter the percentage of the remainderman’s share of the entity’s assets. If the beneficiary is not a remainderman, leave this field blank. For charitable remaindermen, enter the remainderman percentage in this field and select Charitable organization as the beneficiary’s entity type on the Beneficiary tab.
Minnesota Composite tax Mark this checkbox to indicate that the fiduciary elects to pay composite tax for the nonresident beneficiary.
North Dakota Form PWA information: Estimated taxable income Nonresident withholding is calculated from information entered on federal input screens. Enter the estimated North Dakota taxable income for the year if less than the estimated distributive share of income and to calculate a nonresident withholding amount that is different from the standard 3.22 percent calculated on Form 38, Page 3, Schedule BI.
North Dakota Composite return Mark this checkbox to indicate that income tax for nonresident beneficiary distributions is treated as composite income tax on Schedule K-1 per beneficiary. In addition, Form 38 is marked as a composite return for filing purposes.
Ohio Form IT-4970 information Enter accumulated distribution information from the three taxable years preceding the taxable year the distribution is made for Form IT-4970. If there are multiple years entered in the statement dialog for accumulated distributions, only the first three entries print on Form IT-4970 and additional entries are ignored.
Oklahoma Withholding option

Select options related to the nonresident withholding exemption or to have the nonresident beneficiary distribution taxed by the trust.

  • 1 File current year withholding exemption: No withholding is calculated, and Form OW-15 prints with the return.
  • 2 Prior year withholding exemption filed: An exemption was filed in a prior year and is still valid. No withholding is calculated, and Form OW-15 does not print with the return.
  • 3 Revoke a prior withholding exemption: Withholding is calculated, Form 500-B prints with the beneficiary package, and Form OW-15 prints with the return. Also enter a date in the Date of prior exemption field. 
  • Blank: Withholding is calculated and prints on Form 500-B with the beneficiary package. 
Rhode Island Real estate withholding The amount of withholding for each nonresident beneficiary is calculated on Form 1099-PT, Pass-Through Withholding and the total amount withheld on Form 1096-PT, Pass-Through Withholding Return and Transmittal. Enter amounts to complete the worksheet for Form 1096-PT, line 5. In addition, use the statement dialog to distribute excess withholding to nonresident beneficiaries if Form 1096-PT, line 10 is less than zero. Amounts entered in the Excess withholding distributed to beneficiaries column increase the amounts withheld on Form 1099-PT, line 9.
Utah Foreign city, state / province and postal code (Force) If the beneficiary has a foreign address, enter the foreign city, state/province, and foreign postal code abbreviation, if necessary. Entries in this field are only applicable to paper returns.
Utah Withholding waiver / exemption If you enter data in this field, a withholding payment is not calculated for the beneficiary.
Utah Educational savings plan investment Enter the amount of investment made to a Utah educational savings plan for the beneficiary. This information is used to calculate the Utah Educational Savings Plan Credit for Form TC-41A, Part>

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