I have beneficiary distributions in 2019 over DNI for a certain complex non foreign trust.  This trust had undistributed income in 2018 (first trust year)  that was not distributed in 2018, but the trust did pay the tax on the trust income in 2018.  2019 is the first year distributions went to beneficiaries.  Do I need to file a Schedule J (throwback)??  As mentioned, it is not a foreign trust, and the trust was created in 2017 (year of death, but no 2017 income)