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I was told that to e-file as a Simple Trust, the accounting income on Form 1041 Sch B line 9 must equal DNI. If the accounting income doesn't match DNI, then the return must be filed as a complex trust, even if the trust requires all the income to be distributed at least annually. I checked my tax research materials which made it clear DNI and accounting income are not always the same, even on a simple trust, due to state fiduciary accounting rules. Has anyone else come across this?