Trust charitable deduction reporting narrowed under IRS proposed regs — Form 1041-A being set aside while a K-1 flows into a trust ledger

Trust charitable deduction — still Form 1041-A?

BySW Accounting admin

Does my trust’s charitable deduction still require a Form 1041-A? Two carve-outs would say no. The IRS’s August 2026 proposed regulations (REG-109082-25) would remove Form 1041-A for a trust charitable deduction that is only a distributive share from a pass-through entity, and confirm that a split-interest trust filing Form 5227 does not also file Form…

Illustration of charitable contribution scams — a shield protecting a donation jar with dollar bills and a magnifying glass
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Charitable Contribution Scams (2026 IRS Dirty Dozen)

BySW Accounting admin

Are my charitable donations at risk of an IRS challenge? They can be if you fall for one of the charitable contribution scams the IRS just named on its 2026 Dirty Dozen list. Fake charities and inflated non-cash appraisals top the list, and both can turn a well-intentioned gift into a disallowed deduction, penalties, and…