Schedule IDD: Income Distribution Deduction (2025)
Massachusetts · Massachusetts DOR · Used for tax years 2025
Massachusetts Schedule IDD calculates an estate's or trust's income distribution deduction for Form 2. It reports income, amounts paid, credited or required to be distributed, and the deduction for each listed category of income, including interest, dividends and capital gains.
What you'll need
Have Form 2 available. Schedule IDD uses income amounts from Form 2, lines 9, 16, 25 and 33.
You will also need:
- The estate or trust’s name and employer identification number.
- For each income category, the amount required to be distributed currently.
- Any other amounts included in that income category that were paid, credited or otherwise required to be distributed.
Common mistakes
- Do not enter a negative amount on Schedule IDD, line 1. The form states that total Part B 5.0% income must not be less than zero.
Questions people ask
Which income categories does Schedule IDD cover?
It has four parts: Part B 5.0% income, Part A 5.0% interest and dividend income, Part A 8.5% and 12% capital gains, and Part C 5.0% long-term capital gains.
How do I calculate total distributions for each category?
Add the amount required to be distributed currently to the other amounts paid, credited or otherwise required to be distributed. Include only amounts included in the income total for that category. The additions are lines 2 and 3, lines 7 and 8, lines 12 and 13, and lines 17 and 18.
How is the income distribution deduction calculated?
For each category, enter the smaller of the income total or total distributions. Compare lines 1 and 4 for Part 1, lines 6 and 9 for Part 2, lines 11 and 14 for Part 3, and lines 16 and 19 for Part 4.
Where do I enter the deductions on Form 2?
Transfer the deductions as follows:
- Schedule IDD, line 5 to Form 2, line 10.
- Schedule IDD, line 10 to Form 2, line 17.
- Schedule IDD, line 15 to Form 2, line 26.
- Schedule IDD, line 20 to Form 2, line 34.