2G: Grantor_Owner’s Share of a Grantor-Type Trust (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Form 2G reports a grantor’s or owner’s share of a grantor-type trust’s income, gains, losses and adjustments. It also reports Massachusetts tax withheld, income tax paid by the trustee and entity-level tax paid on behalf of the grantor or beneficiary.
Who files this form
Form 2G reports a grantor’s or owner’s share of a grantor-type trust. The form also lists charitable remainder annuity trusts, charitable remainder unitrusts, and pooled income funds as entity types.
The fiduciary signs the return. The form does not state detailed rules about who must file.
What you'll need
Have the information needed to complete the form:
- Names, addresses, and identification numbers for the grantor or beneficiary and the entity, plus the fiduciary’s name, title, and mailing address.
- The entity’s creation date, company account number, and tax-year beginning and ending dates.
- Income, gain, loss, adjustment, withholding, and tax-payment amounts for the applicable lines.
- Forms W-2 and Schedule 62-WH for Massachusetts income tax withheld on line 22.
- U.S. Form 4797, Part II, if reporting the Massachusetts long-term gain or loss described on line 11.
Enclose statements for amounts reported on lines 13 and 14, capital gain or loss differences; line 19, other income; and line 21, other adjustments.
How to file
Complete the identifying information, fill in all applicable entity and return-status boxes, and enter the applicable amounts. The fiduciary must sign and date the declaration that the return and enclosures are true, correct, and complete to the best of their knowledge and belief. Complete the paid preparer fields if applicable.
Mail the return to:
Massachusetts Department of Revenue
PO Box 7017
Boston, MA 02204
Common mistakes
- Using the wrong tax-period dates. For the 2025 form, calendar-year filers enter 01-01-2025 and 12-31-2025. Fiscal-year filers enter their appropriate dates.
- Leaving loss boxes unmarked. The form directs you to mark an X in the box for a loss.
- Omitting required statements. Lines 13, 14, 19, and 21 each say to enclose a statement.
- Double-counting a gain or loss on line 11. Line 11 is for the specified Massachusetts long-term gain or loss from U.S. Form 4797, Part II, not included on line 10.
- Transferring line 24 to the wrong place. A grantor or beneficiary enters this amount on Form 1, line 38c, or Form 1-NR/PY, line 42c.
Questions people ask
What tax-period dates should I enter on the 2025 form?
Calendar-year filers enter 01-01-2025 as the beginning date and 12-31-2025 as the ending date. Fiscal-year filers enter their appropriate dates.
Where is Massachusetts bank interest listed?
Line 4 includes Massachusetts bank interest within other interest income and refers you to line 15. Line 15 is labeled “Massachusetts bank interest.”
How do I calculate Massachusetts income tax paid by the trustee?
Add lines 22 and 23 and enter the total on line 24. If you are the grantor or beneficiary, enter that amount on Form 1, line 38c, or Form 1-NR/PY, line 42c.
Who signs Form 2G?
The form has a signature and date field for the fiduciary. It also has separate signature and date fields for a paid preparer.