The trust is to distribute 100% of income but since it can also distribute corpus it does not qualify as a simple trust. Income was not determined until the partnership K-1 was completed so not 100% was distributed in 2021. I forgot about the 663b election so that will solve my problem! I don't do many trust returns anymore. There have been so many changes to Proseries in the last 2 years that we are not told about and it is hard to find the input areas for some of the changes.