I have a final complex trust return which did not actually distribute until January 2023.  Client wants to file final tax return in 2022 and pay all tax within trust. No distributions in 2022. How do I override the allocation of qualified dividends so that the trust is allocated all and none to beneficiaries, line 2b? I would like to get the benefit of qualified dividends in the Schedule D tax computation. When return is marked final, it automatically assumes these are all beneficiary.

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