My clients 1099-DIV and 1099-INT is issued to Family Trust with taxpayer SSN in 1099-DIV Spouse taxpayer SSN in 1099-INT can I include those income on their Form 1040 or do I have to file any other form

[sjrcpa]

If the trust is a Grantor Trust, it is disregarded for income tax purposes and all income gets reported on the grantor's tax return.

So you need to find out what kind of trust it is. Best to get the Trust Agreement and read it.

[Just-Lisa-Now-]

Follow the SSN on the document. I have lots of clients with accounts that have Living Trust in the name with the clients SSN. It goes on the clients return.