Method of claiming credit.
(e) Method of claiming credit.
(1)A nonresident beneficiary of a trust who claims credit under this Part must file with his New York State personal income tax return a statement showing the name of the trust from which the accumulation distribution was received, the name an#
(1) A nonresident beneficiary of a trust who claims credit under this Part must file with his New York State personal income tax return a statement showing the name of the trust from which the accumulation distribution was received, the name and address of the fiduciary, the amount of the accumulation distribution and related modifications included in his New York adjusted gross income, and the amount of credit claimed.
(2)The fiduciary of a trust which makes the accumulation distribution within the meaning of this Part must file with the New York State fiduciary return, for the taxable year of the trust in which such distribution is made, all of the informat#
(2) The fiduciary of a trust which makes the accumulation distribution within the meaning of this Part must file with the New York State fiduciary return, for the taxable year of the trust in which such distribution is made, all of the information required by subparagraphs (i) through (iv) of paragraph (e)(2) of section 121.1 of this Title, and a further statement giving complete details of the allocation to New York State sources of the shares of nonresident beneficiaries in the accumulation distribution and related modifications and the excess tax of the trust.