Educational expenses for non-beneficiary of a complex trust

[ChiHoang]

Are college expenses deductible for non-beneficiary (ie. grandkids) of a complex trust on form 1041 ? If so, where are they reported ?

Thanks

[sjrcpa]

No. Not even if they were beneficiaries. If the expenses were for a beneficiary's kid, they are a distribution to/for the beneficiary.

[ChiHoang]

Thank you so much for quick response.

[sjrcpa · Accepted solution]

You're welcome