Is there a way for the trust to pay the taxes in the final year even though the income gets distributed to the beneficiaries?  I'm trying to tell the trustee that the beneficiaries have to pay the taxes via a K-1 but he insists on the trust to pay taxes.  The only way I can get that to work is to remove the beneficiaries from the return.  I don't believe that the trust can pay the taxes in the final year but I can't find a concrete answer with IRS.