About this Form

Any beneficiary who receives income or certain distributions from either a foreign trust or a non-qualifying trust must fill in this form. It helps IRD make sure that these distributions are taxed correctly in the hands of beneficiaries. (If a beneficiary is in more than one trust, complete a separate form for each.) Beneficiaries in qualifying trusts do not need to complete this form.

When to use this form

Use this form to return a beneficiary’s income and taxable distributions from a foreign or non-qualifying trust.

What you will need

• Beneficiary’s IRD number
• Trust’s IRD number

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