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Schedule B, line 9 not equal to net income for a simple trust
Schedule B, line 9, may not equal the distributable net income for a simple trust.
Accounting income prints on Schedule B, line 9, for simple trusts and other trusts that distribute 100% of income. Sometimes accounting income isn't equal to distributable net income. This is because of differences between tax and book income. Examples include passive loss limitations and limits on miscellaneous deductions, or items other than capital gains allocated to the corpus. The Accounting Income and Distributable Net Income Detail Information Worksheet shows a comparison of the 2 numbers. To adjust accounting income, use the fields in the Accounting Income section of the Dist screen in the Allocation folder.