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Special Needs Trust beneficiary dies. Is the remaining money taxible?

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Lydarose

Junior Member
What is the name of your state (only U.S. law)? Illinois

My mother, before she passed away in 2009, set up a Special Needs Trust to be the recipient of her life insurance policy. This trust was for the benefit of my sister who suffered from Multiple Sclerosis. I was appointed the trustee as well as the beneficiary of any funds remaining should she pass away before the trust was depleted. Well, she did pass away in 2010, quite unexpectedly, due to complications of her disease as her MS was quite advanced.

Well, it is tax time and I am unsure how this counts toward my taxes, since I was the beneficiary. The guy that does my taxes is not sure and is wondering if it is subject to capital gains taxes. He's never dealt with this sort of thing before. The money remaining was about $15,000 and I filled out a 1041 for the trust since it was not dissolved until September 2010.

Is there anyone on this forum with advice? Thanks.

I am also posting this on the trusts forum, since someone there may may know something about this as well.
 


tranquility

Senior Member
You haven't given enough facts, but if you're getting your tax return prepared and the preparer does not know how to handle this, get another guy.
 

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