# 26 U.S.C. § 6034: Returns by certain trusts

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6034>. Cite pinpoints as 26 U.S.C. § 6034(a)(1).

## § 6034(a) Split-interest trusts

Every trust described in section 4947(a)(2) shall furnish such information with respect to the taxable year as the Secretary may by forms or regulations require.

## § 6034(b) Trusts claiming certain charitable deductions

**§ 6034(b)(1) In general.** Every trust not required to file a return under subsection (a) but claiming a deduction under section 642(c) for the taxable year shall furnish such information with respect to such taxable year as the Secretary may by forms or regulations prescribe, including—

**§ 6034(b)(1)(A)** the amount of the deduction taken under section 642(c) within such year,

**§ 6034(b)(1)(B)** the amount paid out within such year which represents amounts for which deductions under section 642(c) have been taken in prior years,

**§ 6034(b)(1)(C)** the amount for which such deductions have been taken in prior years but which has not been paid out at the beginning of such year,

**§ 6034(b)(1)(D)** the amount paid out of principal in the current and prior years for the purposes described in section 642(c),

**§ 6034(b)(1)(E)** the total income of the trust within such year and the expenses attributable thereto, and

**§ 6034(b)(1)(F)** a balance sheet showing the assets, liabilities, and net worth of the trust as of the beginning of such year.

**§ 6034(b)(2) Exceptions.** Paragraph (1) shall not apply to a trust for any taxable year if—

**§ 6034(b)(2)(A)** all the net income for such year, determined under the applicable principles of the law of trusts, is required to be distributed currently to the beneficiaries, or

**§ 6034(b)(2)(B)** the trust is described in section 4947(a)(1).

## Regulations

- [Treas. Reg. § 1.6034-1](/26/reg/1.6034-1.md): Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). (interprets § 6034)
- [Treas. Reg. § 301.6034-1](/26/reg/301.6034-1.md): Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c). (interprets § 6034)

## Forms named in the regulations

- [Form 1041-A](https://www.irs.gov/pub/irs-pdf/f1041a.pdf)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 1.6034-1](/26/prop/1.6034-1_2026-16769.md): Information returns required of trusts described in section 4947(a) or claiming charitable or other deductions under section 642(c). (REG-109082-25, proposed 2026-08-17)

## Connections

Cites: § 642 Special rules for credits and deductions; § 4947 Application of taxes to certain nonexempt trusts

Cited by: § 6104 Publicity of information required from certain exempt organizations and certain trusts; § 6652 Failure to file certain information returns, registration statements, etc.

Derived from: 1939 § 153(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 742
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 529
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1980-12-28: [Pub. L. 96-603](/26/act/96-603.md), 94 Stat. 3504
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2740
- 2006-08-17: [Pub. L. 109-280](/26/act/109-280.md), 120 Stat. 1064