Information to Beneficiaries of Estates and Trusts

ID:
Office:
UILC:
CCA_2012012708494949
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6034A.00-00
Number: 201207006
Release Date: 2/17/2012
From: ---
Sent: Friday, January 27, 2012 8:50:00 AM
To: ---
Cc: ---
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Subject: Question regarding information reporting
Hi,
This responds to your request for assistance dated 1/11/12 regarding Rev. Proc. 2011-56 and information reporting. Under section 6034A, the fiduciary of a trust must furnish to a beneficiary information concerning a distribution during the taxable year. In this instance, the minor is the beneficiary. Therefore, we conclude that the Form 1099-MISC should go to the minor, not the parents. Please contact me if you have any questions.
Thank you,
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