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Printable Form 5305-SA Edinburg Texas: What You Should Know

July 2017) Form 6251-SA is designed primarily for custodial accounts in which the taxpayer is responsible for all the transactions. However, it may be considered for use under the general custodial account rules, depending on the situation. A custodian is someone to whom the taxpayer or the custodian confers authority to make or approve certain decisions concerning the custodial account. A custodian's authority is limited in a custodial account under the general custodial account rules of Rev. 2016-12 for custodial accounts and is limited in a custodial account under the general custodial account rules of Rev. 2015-18 for custodial accounts for which the taxpayer is required to contribute to the account each year to maintain eligibility for certain Federal, State, and local tax benefits. A custodian's authority is unlimited as to the transaction rules and procedures that apply to the custodial account under a specific custodial account rule for the specified year of the custodial account.

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