Is this the help article? https://proconnect.intuit.com/community/help-articles/help/fiduciary-taxes-and-fees-frequently-asked... OR is it https://proconnect.intuit.com/community/help-articles/help/fiduciary-taxes-and-fees-frequently-asked... If so we want to let @IntuitAustin know about the broken links.

Capital gains are considered Corpus and not income. Expenses are paid from income and hence you end up where you are. Tax on the capital gain and all expenses passed through to the beneficiaries. IF the trust says to pass or distribute the gains, that is a different story. What does the trust say?