Property Ownership

A Washington property is held in a revocable living trust. For federal income tax purposes, how is the property treated?

AIt is taxed as a separate entity like a corporation
BIt is ignored — the grantor is treated as the owner for tax purposes✓ Correct
CIt is tax-exempt because it is in a trust
DIt is taxed at trust tax rates, which are higher than individual rates

Explanation

A revocable living trust is a 'grantor trust' for federal tax purposes. Because the grantor retains the power to revoke the trust, all income and gains flow through to the grantor's individual tax return as if the trust didn't exist.

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