### Question
What does applicable entity mean?


### Answer
**Applicable entity** has the following meaning in *26 U.S.C. § 6034A*:

> the estate or trust of which the taxpayer is the beneficiary

#### Citation:
  - *26 U.S.C. § 6034A*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

