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There are special rules for the income tax treatment of certain personal services income (PSI) earned by contractors and consultants.
If the trust received an individual's PSI, complete item 30 Personal services income on the trust tax return. Complete aPersonal services income schedule 2010 (PSI schedule) and attach it to the tax return. For more information on the PSI rules, see the instructions that accompany the PSI schedule.
Last modified: 13 Aug 2014QC 22968