trust as beneficiary/death of participant before RBD

[k man]

do you withhold for distributions made to a trust when trust is beneficiary and participant died before RBD? i know you dont withhold the 20% but what about the 10% for non periodic payments.

[Dan]

Why not let trustee complete W-4P to instruct what to withhold?

[k man]

is that the way that distributions to trusts are normally handled?

[Dan]

The instructions indicate the form can be used for US citizens or their estates. I don't know if that applies in the case you mention.

[Mary Kay Foss]

Withholding on RMDs is optional unless the recipient lives outside the U.S.

Most custodians don't withhold unless the trustee requests it. Withholding generally gets passed on the the beneficiaries on Schedule K-1. The IRS never seems to tie the K-1 withholding to the beneficiary's 1040 without correspondence from the taxpayer. I wouldn't recommend that the trustee request withholding.