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Risk & Fraud
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Mark an activity as part income, part corpus, and enter corpus percentage
You can enter the corpus percentage for an activity that is part income, part corpus.
Some activities belong partly to income and partly to corpus. An example is a rental unit. If an activity belongs partly to income and partly to corpus, enter the percentage that belongs to corpus in the
Corpus
field.Do the same thing with interest, dividends, other income, and deductions. Enter the percentage in the statement.
Items marked as corpus aren't included in the calculation of fiduciary accounting income. Accounting income determines the amounts for Schedule B, lines 9 and 10 for simple trusts.