### Question
What does undistributed income year mean?


### Answer
**Undistributed income year** has the following meaning in *26 U.S.C. § 668*:

> any prior taxable year of the trust for which there is undistributed net income, other than a taxable year during all of which the beneficiary receiving the distribution was not a citizen or resident of the United States

#### Citation:
  - *26 U.S.C. § 668*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart D-Treatment of Excess Distributions by Trusts**

