This chapter is to set forth generally applicable statutory provisions for the resolution of disputes and other matters involving trusts and estates. On April 25, 2021, the Washington state legislature enacted a new state capital gains tax.______ - Bond is Required. There shall be a bond requirement for the Successor Trustee equal to the value of the Residual Estate prior to. Taxes will use Form 6069 to report and pay sections 4951 and 4952 excise taxes. In general, a section 501(c)(21) trust will complete Form 990 in the same. Below you will find the information and supporting forms for filing and reporting for Trusts. Completed forms are required for court hearings and reporting. (Complete only if a disregarded entity with a GIIN or a branch of an FFI in a country other than the FFI's country of residence. See instructions.) 11.