Bev

Thanks for that link. Hmmm... From the info on that page it looks like she only has to report on the form TD F 90-22.1 . She didn't give money to the trust (the money came from UK grandparents), nor does she receive a distribution from it. The interest hasn't left the account.

Thanks again, and if anyone else can shed any more light I'd still be pleased to have your contributions!

Peter