Trust Distribution Calculator

Calculate trust distribution amounts and schedules by trust type and terms.

By Konstantin Iakovlev · Updated April 2026 · Source: U.S. Courts (uscourts.gov)

$

Annual Per Person

$16,666.67

Monthly Per Person

$1,388.89

Distribution Details

Total Annual Distribution$50,000.00
Beneficiaries3
Per Beneficiary (Annual)$16,666.67
Per Beneficiary (Monthly)$1,388.89

Use the Trust Distribution Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Trustees and beneficiaries both need a clear picture of what a trust will pay out and when. By projecting distributions across different trust structures under 2026 tax rules and the terms of the governing agreement, this tool supports compliance, sharper financial planning, and fewer disputes between the parties. Reliable projections matter for a trustee meeting fiduciary duties and for a beneficiary planning around long-term income.

Calculations proceed in tiers, beginning with the trust type, whether Irrevocable, Revocable, or a Charitable Remainder Unitrust (CRUT). A CRUT distributes the lesser of the trust's net income or a fixed percentage, set at 5% for 2026 CRUTs under the IRS minimum payout rules, applied to the annual fair market value of the trust assets. Other structures follow whatever income or principal clauses their governing documents specify.

The trust instrument always controls. Because its specific distribution clauses override any generic formula, read them alongside the output and watch for discretionary language or special conditions governing invasions of principal, which are easy to miss. Note too that in 2026 income distributions and principal distributions can carry different tax consequences for beneficiaries, so the two are worth separating.

Example: 2026 Charitable Remainder Unitrust (CRUT) Distribution

  1. 1 Step 1: Input Trust Type: Charitable Remainder Unitrust (CRUT). Input Annual Payout Rate: 5%. Input Trust's Fair Market Value (as of January 1, 2026): $1,500,000. Input Trust's Net Income for 2026: $65,000.
  2. 2 Step 2: Calculate the fixed percentage distribution: $1,500,000 (FMV) * 0.05 (Payout Rate) = $75,000. Compare this to the Trust's Net Income: $65,000.
  3. 3 Step 3: The CRUT distribution is the lesser of the fixed percentage distribution or the net income. In this case, the lesser amount is $65,000.
  4. 4 Step 4: The projected 2026 annual distribution for this CRUT is $65,000. This amount will be distributed to the beneficiary, and the remaining $1,435,000 will continue to be held in the trust for eventual distribution to the charitable remainder beneficiary.

Source: U.S. Courts (uscourts.gov) · Last updated: April 2026

Frequently Asked Questions

How are trust distributions taxed?
Distributions of trust principal are generally not taxable to the beneficiary. Distributions of trust income (interest, dividends, capital gains) are taxed to the beneficiary at their personal rate. The trust receives a deduction for income distributed, avoiding double taxation.
What is the difference between a simple and complex trust?
A simple trust must distribute all income currently (each year) and cannot distribute principal. A complex trust can accumulate income, distribute principal, and make charitable contributions. Most trusts with discretionary distribution provisions are complex trusts.
Can a trustee withhold distributions from a beneficiary?
It depends on the trust terms. A mandatory distribution trust requires the trustee to make specified payments. A discretionary trust gives the trustee power to decide when and how much to distribute, often based on guidelines like health, education, maintenance, and support.

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