Schedule B-R: Beneficiary/Remainderman (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Schedule B/R lists an estate or trust’s beneficiaries and remaindermen, including their identifying information, total income, and percentages of income and taxable income. It also summarizes accumulated income, beneficiaries’ income, accumulated capital gain, and remaindermen’s
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.
Questions people ask
How many beneficiary or remainderman entries are on the form?
The form has four numbered entries.
How do I identify someone as a beneficiary or remainderman?
Each entry asks you to select the applicable oval: Beneficiary or Remainderman.
Does the form ask for both a mailing address and a legal domicile?
Yes. Each entry has fields for a mailing address, including city, state, and ZIP + 4, and a separate field for legal domicile state.
What goes in the income summary?
The income summary has four lines: accumulated income, total beneficiaries’ income, accumulated capital gain, and total remaindermen’s income.