Form 2G at a glance
What it is: Form 2G is the Massachusetts Department of Revenue 2025 Grantor/Owner's Share of a Grantor-Type Trust.
Where and when to file: Mail the form to Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204.
A filled-in Form 2G example: a grantor reports trust income
How to fill out Form 2G, box by box
Tax year
Calendar year filers enter 01-01-2025 and 12-31-2025; fiscal year filers enter appropriate dates.
Grantor/Beneficiary
Enter the Name of Grantor/Beneficiary, the Grantor's/Owner's Identification Number, the Legal Domicile of Grantor/Beneficiary and the Mailing Address of Grantor/Beneficiary with City/Town/Post Office, State and ZIP + 4.
Fiduciary and entity
Enter the Name of Fiduciary, the Title of Fiduciary, the Name of Entity, the Entity's Identification Number and the Mailing Address of Fiduciary with City/Town/Post Office, State and ZIP + 4.
Fill in the type of identification number: Federal ID number or Social Security/ITIN.
Enter the Company account number and the Date entity created.
Fill in all that apply
Fill in all that apply: Grantor-type trust, Other, Federal amendment, Charitable remainder annuity trust, Final 2G return, Amended return due to IRS BBA Partnership Audit, Charitable remainder unitrust, Amended return, Filing Schedule TDS or Pooled income fund.
Lines 1 to 7
Line 1 is Dividends.
Line 2 is Interest from corporate bonds or notes.
Line 3 is Non-Massachusetts state and municipal bond interest.
Line 4 is Other interest income (including Massachusetts bank interest; see line 15).
Line 5 is Interest from U.S. obligations.
Line 6 is Short-term capital gains.
Line 7 is Short-term capital losses.
Lines 8 to 25
At the top, enter the Name of Grantor/Beneficiary, the Grantor's/Owner's Identification Number, the Name of Entity and the Entity's Identification Number.
Line 8 is Gain on the sale, exchange or involuntary conversion of property used in a trade or business and held for one year or less.
Line 9 is Loss on the sale, exchange or involuntary conversion of property used in a trade or business and held for one year or less.
Line 10 is Long-term capital gains or losses.
Line 11 is Massachusetts long-term capital gain or loss included in U.S. Form 4797, Part II (not included in line 10).
Line 12 is Long-term gains on collectibles and pre-1996 installment sales.
Line 13 is Short-term capital gain or loss differences. Enclose statement.
Line 14 is Long-term capital gain or loss differences. Enclose statement.
Line 15 is Massachusetts bank interest.
Line 16 is Net rental and royalty income or loss.
Line 17 is Business/profession or farm income or loss.
Line 18 is Partnership or S corporation income or loss.
Line 19 is Other income. Enclose statement.
Line 20 is Short-term carryover losses.
Line 21 is Other adjustments. Enclose statement.
Line 22 is Massachusetts income tax withheld (from Forms W-2 and Schedule 62-WH.) See instructions.
Line 23 is Massachusetts nonresident withholding and pooled income fund/charitable remainder annuity or unitrust withholding. See instructions.
Line 24 is Massachusetts income tax paid by trustee. Add lines 22 and 23. If grantor or beneficiary enter this amount on Form 1, line 38c or Form 1-NR/PY, line 42c.
Line 25 is Amount of ch 63D Entity-Level Tax paid by electing entity on behalf of this grantor or beneficiary. See instructions.
Enter the Total paid and the ID number.
Signatures
In the declaration, by signing you declare under penalties of perjury that to the best of your knowledge and belief this return and enclosures are true, correct and complete.
The fiduciary signs the Signature of Fiduciary line and enters the Title and the Date; a paid preparer enters the Paid Preparer's Name, Paid Preparer's SSN or PTIN, Paid Preparer's Phone and Paid Preparer's EIN.
Mark Yes if DOR may discuss this return with the preparer; the paid preparer signs the Paid Preparer's Signature line and enters the Date, and marks Yes if the paid preparer is self-employed.
Common questions about Form 2G
Where do I file it?
Mail the form to Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204.
Sources
[1] 2025 Form 2G, Grantor/Owner's Share of a Grantor-Type Trust, Massachusetts Department of Revenue (the Official source link on this page).