Trust Return - Distribution 2023 The Distribution tab comprises: Item 57 - Income of the trust estate 2023 Item 58 - Statement of distribution 2023 Beneficiary worksheet (xT) 2023 Trust Reporting 2023 Item 59 - Choice for resident trustee to be assessed to capital gains on behalf of beneficiaries 2023 Item 60 - Beneficiary under legal disability question 2023 Item 61 - Is the trust a non-resident trust? 2023