OMB No. 1545-0092
SCHEDULE J                    Accumulation Distribution for Certain Complex Trusts
(Form 1041)
                                                            Attach to Form 1041. 
Department of the Treasury         Go to www.irs.gov/Form1041 for instructions and the latest information.           2023
Internal Revenue Service
Name of trust                                                                                        Employer identification number

Part I        Accumulation Distribution in 2023
Note: See the Form 4970 instructions for certain income that minors may exclude and special rules for multiple trusts. 
1     Other  amounts  paid,  credited,  or  otherwise  required  to  be  distributed  for  2023  (from  Form  1041, 
      Schedule B, line 10)  .      .       . .   .  . . . . . .   . . . . .      . . . . . . .       .   . . .      1

2     Distributable net income for 2023 (from Form 1041, Schedule B, line 7)       . . . .   2
3     Income required to be distributed currently for 2023 (from Form 1041, Schedule B, 
      line 9)  .   .    .   . . .  .       . .   .  . . . . . .   . . . . . .      . . . .   3

4     Subtract line 3 from line 2. If zero or less, enter -0-  .  . . . . .      . . . . . . .       .   . . .      4

5     Accumulation distribution for 2023. Subtract line 4 from line 1   . .      . . . . . . .       .   . . .      5
Part II       Ordinary Income Accumulation Distribution  (Enter the applicable throwback years below.) 

Note: If the distribution is thrown back to more 
than 5 years (starting with the earliest applicable   Throwback     Throwback        Throwback           Throwback     Throwback 
                                                      year ending   year ending      year ending         year ending   year ending
tax year beginning after 1968), attach additional 
schedules. (If the trust was a simple trust, see 
Regulations section 1.665(e)-1A(b).)       
6     Distributable  net  income  (see   
      the instructions) .     . .  .       .     6
7     Distributions (see the 
      instructions)  .      . . .  .       .     7

8     Subtract line 7 from line 6          .     8
9     Enter  amount  from  page  2,  
      line  25  or  line  31,  as  
      applicable        .   . . .  .       .     9
10    Undistributed         net income.  
      Subtract line 9 from line 8          .   10
11    Enter   amount            of prior  
      accumulation            distributions  
      thrown  back  to  any  of  these  
      years  .     .    .   . . .  .       .   11

12    Subtract line 11 from line 10 .          12
13    Allocate the amount on line 5  
      to  the  earliest  applicable  year  
      first.  Do  not  allocate  an  
      amount  greater  than  line  12  
      for  the  same  year.  See  the 
      instructions  .       . . .  .       .   13
14    Divide  line  13  by  line  10  and  
      multiply  result  by  amount  on  
      line 9  .    .    .   . . .  .       .   14

15    Add lines 13 and 14  .       .       .   15
16    Tax-exempt  interest  included  
      on      line      13    (see   the  
      instructions)  .      . . .  .       .   16

17    Subtract line 16 from line 15 .          17
For Paperwork Reduction Act Notice, see the Instructions for Form 1041.              Cat. No. 11382Z                Schedule J (Form 1041) 2023

Schedule J (Form 1041) 2023                                                                                                                  Page 2 
Part III       Taxes Imposed on Undistributed Net Income (Enter the applicable throwback years below.) (See the instructions.) 
Note: If more than 5 throwback years are involved, attach additional schedules. If the trust received an accumulation distribution from 
another trust, see Regulations section 1.665(d)-1A. 
If the trust elected the alternative tax 
on capital gains (repealed for tax years                Throwback                Throwback   Throwback          Throwback          Throwback 
                                                        year ending              year ending year ending        year ending        year ending
beginning after 1978), skip lines 18 
through 25 and complete lines 26 
through 31.
18    Regular tax  .        . .   .      . .       18
19    Trust’s share of net short-term 
      gain     .      .   . . .   .      . .       19
20    Trust’s share of net long-term  
      gain     .      .   . . .   .      . .       20
21    Add lines 19 and 20  .             . .       21
22    Taxable income .        .   .      . .       22
23    Enter  percent.  Divide  line  21  
      by  line  22,  but  do  not  enter  
      more than 100%          .   .      . .       23                  %               %                   %                  %                  %
24    Multiply  line  18  by  the  
      percentage on line 23  .           . .       24
25    Tax  on  undistributed  net  
      income. Subtract line 24 from  
      line  18.    Enter  here  and  on  
      page 1, line 9        . .   .      . .       25
Do not complete lines 26 through 31 
unless the trust elected the  
alternative tax on long-term capital 
     gain.     
26    Tax  on  income  other  than  
      long-term capital gain .           . .       26
27    Trust’s share of net short-term 
      gain     .      .   . . .   .      . .       27
28    Trust’s      share      of  taxable  
      income  less  section  1202  
      deduction .         . . .   .      . .       28
29    Enter  percent.  Divide  line  27  
      by  line  28,  but  do  not  enter  
      more than 100%          .   .      . .       29                  %               %                   %                  %                  %
30    Multiply  line  26  by  the  
      percentage on line 29  .           . .       30
31    Tax  on  undistributed  net  
      income. Subtract line 30 from  
      line  26.  Enter  here  and  on  
      page 1, line 9        . .   .      . .       31
Part IV        Allocation to Beneficiary
Note: Be sure to complete Form 4970  , Tax on Accumulation Distribution of Trusts. 
Beneficiary’s name                                                                                              Identifying number

Beneficiary’s address (number and street including apartment number or P.O. box)                  (a)                (b)                (c) 
                                                                                                  This               This               This 
City, state, and ZIP code                                                                         beneficiary’s      beneficiary’s      beneficiary’s 
                                                                                                  share of           share of           share of 
                                                                                                  line 13            line 14            line 16 
32    Throwback year                       . .     .  . .    . .    .  .    .    . . . 32
33    Throwback year                       . .     .  . .    . .    .  .    .    . . . 33
34    Throwback year                       . .     .  . .    . .    .  .    .    . . . 34
35    Throwback year                       . .     .  . .    . .    .  .    .    . . . 35
36    Throwback year                       . .     .  . .    . .    .  .    .    . . . 36
37    Total. Add lines 32 through 36. Enter here and on the appropriate  
      lines of Form 4970  .       .      . . .     .  . .    . .    .  .    .    . . . 37
                                                                                                                          Schedule J (Form 1041) 2023