poolcleaner
Level 9
12-07-2019
08:56 AM
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Line 19a—Adjusted Gross Income
(AGI)
If the estate or trust doesn’t own a CFC or
PFIC, enter its AGI for regular income tax
purposes.
If the estate or trust owns a CFC or
PFIC, it may need to make adjustments.
See Line 13—Modified Adjusted Gross
Income (MAGI), earlier.
In most cases 19a comes from Line 21 on page 1 of the 1040.