I'm not sure what facts to give you which are relevant.

This is a Credit Shelter Trust

Community Property State

The income is required to be distributed.

The capital gains are discretionary.

I think I have the 1041 done correctly as it doesn't flow the cap gains out to the beneficiary.  They are retained and there is no tax to the trust.  

These are really interesting but I don't want to do them during tax season.

Be well.