Trusts and estates income tax rules
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Trusts and estates income tax rules
Form Number: IR288 / Form Code: IR288
About this guide
IR288 explains how trusts and estates are taxed, including trustee and beneficiary income, distributions and filing obligations.
Using the guide
Use the current guide with the relevant trust or estate return and keep the records needed to support allocations and disclosures.
Related forms and guides
- Estate or trust income tax return (IR6)
- Trust and estate return guide (IR6G)
- Non-active trust declaration (IR633)
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