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Official form guide
Form 13614-KM: 13614-C (km)
IRS Form 13614-C (km) is used to report information about a fiduciary's tax matters to the Internal Revenue Service. This form includes details such as income, benefits, and distributions. The revision date on file is 10/25.
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IRS Form 13614-KM - 13614-C (km)
IRS Form 13614-C (km) is used to report information about a fiduciary's tax matters to the Internal Revenue Service. This form includes details such as income, benefits, and distributions. The revision date on file is 10/25.
Risk Radar
Scan points- 1Ensure you list the correct tax period ending date on Page 1; this dictates the entire filing window.
- 2Failing to list the correct tax period ending date (ending 12/31/2025) on Page 1.
- 3Omitting income from a specific W-2, 1099, or benefit type listed in Part II.
- 4Not including the fiduciary's address when filing for a resident of the U.S. or another jurisdiction.
- 5Failing to specify if the period is calendar year (C) or fiscal year (F).
Plain English
This form helps report financial activity for someone who manages another person's money or assets (a fiduciary). It collects data about various types of income received and the benefits paid out during a specific period. Filing this form ensures the IRS knows how the fiduciary managed the funds, such as wages earned or investments distributed.
Submission Date
- Filing date: 2025-11-04 22:12:07
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting information about a fiduciary's tax matters to the Internal Revenue Service.
- Do not use it when you have no income, benefits, or distributions for the fiscal year; in that case, filing may still be required if other conditions apply.
- Check Form 1099 instead when receiving various types of income statements (W-2, 1098, 1095 are also mentioned).
Form selector
Use this form or another form?
Receiving W-2, 1098, or 1095 information
Used to report details from these specific tax documents.
✓ Confirm the form covers all necessary income types.
Filing for a trust/estate with complex distributions
The form is used to provide information about fiduciary matters generally.
✓ Ensure you list the correct type of distribution on Page 2.
Reporting income from an IRA or other account
These are examples of items requiring reporting under this form's scope.
✓ Verify that the specific account type is covered by your filing needs.
Deadline or filing window
The form covers activity for a specific time frame, most commonly up to December 31, 2025. If the fiduciary is reporting an income year that ends on December 31, 2025, they must file by the corresponding deadline. The source does not specify an extension period.
Checklist
What you need before filling it out
General Purpose
Information about fiduciary tax matters · Form cover/Page 1
Required Data Points
W-2, 1099, 1098, 1095 details · Page 1
Filer Address/Contact Info
Your name, address, phone number, email · Page 1 (implied)
Entity Type
e.g., Trust, Estate, Corporation · Page 4 (Implied by context)
Filing Deadline/Period
Not stated in the official source for a specific deadline. · Form cover/Page 1
Statute Reference
301 and 26 U.S.C. § 7801 · Page 4
Before you submit
- 1Ensure all pages (1-5) of Form 13614-C are completed.
- 2Verify that you have listed your full name, address, phone number, and email on Page 1.
- 3Confirm the specific type of fiduciary entity is correctly identified on Page 4.
- 4Check if you are reporting income from a Roth IRA or Traditional IRA (if applicable).
- 5Ensure the correct fiscal year end date is provided for your entity (as of 2025).
- 6Verify that the required section regarding primary/secondary classification is filled out on Page 4.
- 7Confirm you have listed the proper Taxpayer Identification Number (TIN) or Social Security Number.
How to file this form
- 1Complete all fields on Pages 1 through 5 of Form 13614-C, ensuring accuracy regarding your fiduciary's details.
- 2List the specific types of income/benefits reported (e.g., W-2, 1099) and detail them in the appropriate sections.
- 3Provide all necessary contact information, including name, address, phone number, email, and TIN on Page 1.
- 4Review Page 4 to confirm your entity type and whether you are applying for VITA/TCE assistance.
- 5Sign and date Form 13614-C before sending the completed form.
- 6Mail or electronically submit the finished form to the IRS, keeping a copy for your records.
Known limitations
- 1The form does not apply if the filer has no income or benefits reported on the Form 13614-C (km).
- 2The form does not apply if the filer has no tax filing status, such as Single, Married Filing Jointly, etc., to report.
- 3The form does not apply if the fiduciary is not a U.S. citizen or resident, but this information must be reported on the Form 13614-C (km).
- 4If the filer has an Individual Taxpayer Identification Number (ITIN) and no Social Security Number (SSN), they can still report.
- 5The form does not apply if the filer is not a U.S. citizen or resident, but the filing must be done by a person living in the United States or residing in the U.S. for 2025.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 10/25. The form directs filers to check for latest information on the IRS website (Treasury.gov/System of Records Notices (SORNs)). No specific changes from a prior revision are detailed in the excerpt.
What changed or needs a fresh check
- Edition date — confirm the revision reads 10/25.
- Catalog Number — confirm it reads 39364X.
- Mailing address — confirm the address listed is SE:TS:CAR:MP:T:T:SP, 1111 Constitution Ave.
- Signature — sign and date the form before sending.
- OMB Number — confirm it reads 1545-1964.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 13614-C (km).
- 2If questions arise, ask an IRS tax professional by contacting [email protected].
- 3When filing for retirement income or distributions, use the Social Security Number (SSN) of the individual or the fiduciary's SSN to identify the account.
- 4For receiving a confirmation letter from the IRS, ensure the form is filed correctly and complete.
Sources
- SRCInstructions p.1 — The form is titled Form 13614-C (km) and has an OMB Number of 1545-1964.
- SRCInstructions p.1 — The filing period covered by the Form 13614-C (km) is for the year 2025.
- SRCInstructions p.1 — The form requires reporting information about W-2, 1099, 1098, and 1095 documents.
- SRCInstructions p.3 — Check box (A) covers income such as capital gains from stock sales or mortgage interest paid (Form 1098).
- SRCInstructions p.3 — Check box (B/A) covers IRA (including Roth IRA or 401K) distributions, where the account balance was as of December 31, 2025.
- SRCInstructions p.4 — The form is associated with Catalog Number 39364X and has an OMB Control Number of 1545-1964.
- SRCInstructions p.5 — The form allows for additional comments or explanations regarding the reported information.
- SRCInstructions p.6 — A related catalog number, Form 15080 (km), is listed on page 6.
Common confusion points
What should I report if my income/benefits come from multiple sources in 2025?
Confusion
The filer must list all income/benefits reported on Form 13614-C (km) for the entire year of 2025.
→ Check boxes A, B, or both.
What is the difference between reporting a 'Distribution' and reporting an 'Income'?
Confusion
Income refers to things like capital gains from stock sales; Distribution refers to withdrawals from retirement accounts (like IRA/401K).
→ Review the specific check boxes on Form 13614-C (km) page 3.
What do I do if my income is listed as 'Other'?
Confusion
If it is not one of the main categories (A, B), select 'Other' and provide a description.
→ Ensure you describe what that other income represents.
When should I use Form 13614-C (km) if my status changed during 2025?
Confusion
The form must be completed for the entire year of 2025, regardless of when the change occurred.
→ Confirm you are reporting the full calendar year.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- If you need a refund or have questions about the filing, contact the IRS.
Questions about IRS Form 13614-KM
What is IRS Form 13614-KM used for?
This form helps report financial activity for someone who manages another person's money or assets (a fiduciary). It collects data about various types of income received and the benefits paid out during a specific period. Filing this form ensures the IRS knows how the fiduciary managed the funds, such as wages earned or investments distributed.
Who must file IRS Form 13614-KM?
Fiduciaries must file IRS Form 13614-C (km). This applies to those who manage another person's financial affairs on behalf of that individual.
What information does IRS Form 13614-KM require?
The form collects information across multiple pages, detailing income types like wages or investment distributions. Specific data points include earnings from W-2s, 1099s, and various benefit payments listed throughout the document.
When is IRS Form 13614-KM due?
Filing is required for the period ending on December 31, 2025, if filing in a calendar year. If filing for a specific time frame, the form must cover that exact period.
Where do I file IRS Form 13614-KM?
The form can be submitted by mail to the IRS or filed electronically via the IRS website. The mailing address depends on where the fiduciary resides within the United States.
How do I complete IRS Form 13614-KM?
The completion process involves filling out all pages (1-5) with accurate details regarding income and distributions. The form must be signed by the fiduciary, confirming the accuracy of the information provided before submission.
What happens if IRS Form 13614-KM is filed incorrectly?
If information is reported incorrectly, the filer may receive a notice of discrepancy from the IRS. Failure to report correctly requires the fiduciary to correct the filing and send it to the designated service center.
Confusion — what should I check?
The filer must list all income/benefits reported on Form 13614-C (km) for the entire year of 2025. Check boxes A, B, or both.
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