what are the 2022 trust and estate exemption amounts 
in 2022 a decedent s estate is allowed a 600 exemption a trust required to distribute all income is allowed a 300 exemption and a qualified disability trust is allowed a 4 400 exemption all other trusts are allowed a 100 exemption 3the bottom linedistributable net income is the income that is allocated to beneficiaries of a trust specifically the maximum amount that is taxable the formula used to calculate dni takes the taxable income subtracts capital gains and adds an exemption which was not eliminated for trusts and estates by the tax cuts and jobs act in 2018 