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Form 4970: Tax on Accumulation Distribution of Trusts
IRS Form 4970 is Tax on Accumulation Distribution of Trusts, which helps a beneficiary figure the partial tax on accumulation distributions from certain domestic trusts. This form must be attached to the beneficiary’s tax return.
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IRS Form 4970 - Tax on Accumulation Distribution of Trusts
IRS Form 4970 is Tax on Accumulation Distribution of Trusts, which helps a beneficiary figure the partial tax on accumulation distributions from certain domestic trusts. This form must be attached to the beneficiary’s tax return.
Risk Radar
Scan points- 1Ensure you prepare a separate Form 4970 for every trust from which an accumulation distribution was received.
- 2Failing to prepare a separate Form 4970 for every trust that made an accumulation distribution.
- 3Not entering taxable incomes for the five immediately preceding tax years in lines 12 through 15 of Part II.
- 4Omitting the beneficiary's Social security number (Line B) or name(s) (Line A).
- 5Incorrectly calculating Line 14 by eliminating the highest and lowest taxable income years.
Plain English
This form calculates the extra income tax owed when a trust holds onto its earnings instead of paying them out each year. If you receive an 'accumulation distribution' from a qualifying trust, you use Form 4970 to determine how much additional tax liability you have for that money.
Submission Date
- Filing date: 2025-12-22 12:10:40
- 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 a beneficiary of a certain domestic trust receives an accumulation distribution from a trust created before March 1, 1984.
- Do not use this form for distributions from any foreign trusts, unless instructed to attach it as a worksheet to Form 3520.
- Check Form 3520 instead when receiving an accumulation distribution from a foreign trust (unless attaching Form 4970 to it).
Form selector
Use this form or another form?
Distribution is from a domestic trust that paid foreign income taxes
The limitation on the foreign tax credit under section 904 applies separately to this distribution.
✓ Check line 2 (Part I)
Accumulation distributions are from multiple trusts in one year
You can arrange the distributions in any order you want them considered to have been made.
✓ Check general instructions
Prepare a separate Form 4970 for each trust
Recomputing Alternative Minimum Tax for a specific year
Attach the appropriate form for each year entered in Part II to recompute AMT.
✓ Check line 22
Form 6251/Form 4626/Schedule I (Form 1041)
Deadline or filing window
The form is used when the beneficiary receives an accumulation distribution during the current tax year. No specific deadline date is provided, but the filing must accompany the relevant income tax return. If you have multiple trusts, each one requires its own completed Form 4970.
Checklist
What you need before filling it out
Part I, Line 1
The number of trusts from which you received accumulation distributions in this tax year · Part I (p.1)
Part I, Line 2
Distributions of income accumulated before age 21 or birth · Part I (p.1)
Type of Trust (Item E)
Domestic or Foreign classification · Item E (p.1)
Line 28 Calculation
Partial tax attributable to the accumulation distribution (Line 26 minus Line 27) · Part I (p.1)
Part II, Line 22
The change in Alternative Minimum Tax for that year · Part II (p.1/p.2)
Before you submit
- 1Verify that the name(s) on Form 4970 match the return exactly.
- 2Confirm Social Security number (Part I, Line B) is entered correctly for the beneficiary.
- 3Ensure the Type of trust (Item E) accurately reflects whether the trust is Domestic or Foreign.
- 4Check that Part I, Lines 21 and 22 are combined into Line 23 before proceeding with calculations.
- 5Verify that Item E indicates 'Domestic' when distributions from a domestic trust are being reported.
- 6Confirm that for every year entered in Part II, the proper supporting form (e.g., Form 6251) is attached to Line 22.
- 7Ensure you have calculated and entered the final Partial tax amount on Line 28.
How to file this form
- 1Complete Part I by listing all trusts, entering the total number of accumulation distributions (Line 1), and noting amounts accumulated before age 21 or birth (Line 2).
- 2Fill out Item E to specify if the trust is Domestic or Foreign, paying special attention if it is a foreign trust.
- 3Calculate Part I lines 23 through 28 by combining distributions, dividing by 3.0, multiplying by years, and determining the partial tax.
- 4For each year in Part II, attach the corresponding supporting AMT form (like Form 6251) to show the change on Line 22.
- 5Sign and date Form 4970 before mailing it along with the beneficiary’s tax return.
Known limitations
- 1A beneficiary does not file Form 4970 for distributions from any foreign trusts, unless those instructions direct them to attach it as a worksheet to Form 3520.
- 2If the accumulation distributions are from a domestic trust that used to be a foreign trust, special rules apply (see Rev. Rul. 91-6, 1991-1 C.B. 89).
- 3For nonresident aliens or foreign corporations, only the portion of the accumulation distribution attributable to U.S. sources or effectively connected with a trade or business carried on in the United States must be included on Line 1.
- 4If the accumulation distribution is from a domestic trust that paid foreign income taxes, the limitation on the foreign tax credit under section 904 is applied separately to the accumulation distribution.
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.
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Fillable formOpen in Editor->The current edition is 20/25, and users should go to www.irs.gov/Form4970 for the latest information regarding Form 4970.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it is 1545-0074.
- Attachment Sequence No. — confirm it reads 178 A.
- Created Date — confirm it reads 11/6/25.
Quick Facts
Downloads
After you file
- 1Attach Form 4970 to the beneficiary’s tax return.
- 2The trustee must provide a completed Part IV of Schedule J (Form 1041) so the beneficiary can complete this form.
- 3If multiple trusts are involved, prepare a separate Form 4970 for each trust from which an accumulation distribution was received during the current tax year.
- 4For each year entered in Part II, attach that year’s Form 4626, Form 6251, or Schedule I (Form 1041) to recompute the Alternative Minimum Tax (AMT).
- 5If an AMT change is determined, it must be shown below the bottom margin of the appropriate form or schedule and entered on Line 22 of Form 4970.
Sources
- SRCForm 4970 is Tax on Accumulation Distribution of Trusts (Official Title).
- SRCThe form attaches to the beneficiary’s tax return. (Instructions p.1)
- SRCA beneficiary uses Form 4970 to figure the partial tax on accumulation distributions under section 667. (General Instructions p.2)
- SRCTrustee must give a completed Part IV of Schedule J (Form 1041) for completion. (General Instructions p.2)
- SRCBeneficiaries who received an accumulation distribution from certain domestic trusts created before March 1, 1984, must file Form 4970. (Who Must File p.2)
- SRCThe partial tax attributable to the accumulation distribution is found on Line 28. (Form p.1)
- SRCFor nonresident alien or foreign corporation, only U.S.-sourced/EFECTIVELY connected income goes on Line 1. (Specific Instructions Item E—Type of trust p.2)
Common confusion points
Who needs to file Form 4970?
Beneficiaries who received an accumulation distribution from certain domestic trusts that were created before March 1, 1984, must file it.
→ Check the 'Who Must File' section on Form 4970.
What is an 'accumulation distribution'?
It is the excess of amounts properly paid, credited, or required to be distributed (excluding income required to be distributed currently) over the trust’s DNI reduced by income required to be distributed currently.
→ Review the definition provided in Section p.2.
Do I file Form 4970 for a foreign trust?
Generally, no, but you must attach it as a worksheet to Form 3520 if those instructions require it.
→ Look at Item E—Type of trust on Form 4970 and check the instructions.
How do I handle distributions from more than one trust?
Prepare a separate Form 4970 for each individual trust that provided an accumulation distribution during the current tax year.
→ Note that you can arrange the distributions in any order considered to have been made.
What is Line 28 on Form 4970 calculating?
It calculates the partial tax attributable to the accumulation distribution by subtracting the amount from Line 27 (Partial tax) from the amount on Line 26.
→ Ensure you enter -0- if the result of the subtraction is zero or less.
When must I use Form 4970?
You must complete it if a trust accumulated its income instead of distributing it each year, and that trust paid taxes on that accumulated income.
→ This is noted in the General Instructions section on Page 2.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Section 665(c) — For details regarding who must file Form 4970, refer to this section of the Internal Revenue Code.
Questions about IRS Form 4970
What is IRS Form 4970 used for?
This form calculates the extra income tax owed when a trust holds onto its earnings instead of paying them out each year. If you receive an 'accumulation distribution' from a qualifying trust, you use Form 4970 to determine how much additional tax liability you have for that money.
Who must file IRS Form 4970?
A beneficiary who received an accumulation distribution from certain domestic trusts created before March 1, 1984, must file IRS Form 4970. Foreign trust beneficiaries must report the distribution and partial tax on a separate 2025 Form 3520.
What information does IRS Form 4970 require?
Part I collects basic information such as the Name(s) of the beneficiary (Line A) and the number of trusts from which accumulation distributions were received in this tax year (Line 7). Part II calculates the actual tax attributable to the distribution using taxable incomes from preceding years.
When is IRS Form 4970 due?
The source does not state a specific filing deadline, but it applies to distributions received during the current tax year. If you have multiple trusts, prepare a separate Form 4970 for each trust.
Where do I file IRS Form 4970?
The form attaches to the beneficiary’s tax return. For further information, users should go to www.irs.gov/Form4970.
How do I complete IRS Form 4970?
First, fill out Part I with trust details and distribution counts. Then, complete Part II by entering taxable incomes for the five immediately preceding tax years into lines 12 through 15. Finally, calculate all resulting amounts down to line 22 before attaching it to your return.
What happens if IRS Form 4970 is filed incorrectly?
If you fail to properly compute the partial tax using Form 4970, the required additional tax liability may not be reported correctly on your income tax return.
Who needs to file Form 4970?
Beneficiaries who received an accumulation distribution from certain domestic trusts that were created before March 1, 1984, must file it. Check the 'Who Must File' section on Form 4970.
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