Trust Return - Distribution 2026 The Distribution tab comprises: Item 57 - Income of the trust estate 2026 Item 58 - Statement of distribution 2026 Beneficiary worksheet (xT) 2026 Trust Reporting 2026 Item 59 - Choice for resident trustee to be assessed to capital gains on behalf of beneficiaries 2026 Item 60 - Beneficiary under legal disability question 2026 Item 61 - Is the trust a non-resident trust? 2026