Schedule B-R: Beneficiary_Remainderman (2024)
Massachusetts · Massachusetts DOR · Used for tax years 2024
Schedule B/R lists an estate or trust’s beneficiaries and remaindermen, including their identifying information, legal domicile, total income, and percentages of income and taxable income. It also summarizes accumulated income, beneficiaries’ income, accumulated capital gain, and
What you'll need
The form asks for the following information:
- The estate or trust’s name and employer ID number.
- Each beneficiary or remainderman’s name, ID number, mailing address, and legal domicile (state).
- Whether each person is a beneficiary or remainderman.
- Each person’s total income, percentage of income, and percentage of taxable income.
- Income summary amounts: accumulated income, total beneficiaries’ income, accumulated capital gain, and total remaindermen’s income.
The form does not list supporting documents to attach.
Questions people ask
How many people can be listed on this form?
The form has four numbered entries for beneficiaries or remaindermen.
How do I identify someone as a beneficiary or remainderman?
For each entry, select the applicable oval: “Beneficiary” or “Remainderman.”
Does the form ask for a legal domicile as well as a mailing address?
Yes. Each entry has a field for legal domicile (state), separate from the mailing address fields.
What goes in the income summary?
The four lines ask for accumulated income, total beneficiaries’ income, accumulated capital gain, and total remaindermen’s income.