An amount of funds in an income trust that may be transferred to the unit holders. Can also be used in reference to estate trusts in that it is the maximum taxable amount of income to be distributed from that trust to the receiving beneficiary.

Related information about distributable net income (DNI):

1. Distributable Net Income (DNI) Definition | Investopedia
   In the case of an income trust, an amount that is transferable to unitholders. In the case of an estate trust, the amount to be distributed to a beneficiary.
    
2. Income Taxation Of Trusts And Estates - Heritagewealthmgrs.com
   Thus, trust income is taxable to the trust or to the beneficiary but not to both. This result is obtained though the use of the distributable net income (DNI) concept.
    
3. What is distributable net income (DNI)? definition and meaning
   Definition of distributable net income (DNI): An amount of funds in an income trust that may be transferred to the unit holders. Can also be used in reference to ...
    
4. Distributable Net Income - DNI: Definition from Answers.com
   Distributable Net Income - DNI In the case of an income trust, an amount that is transferable to unitholders.
    
5. Distributable Net Income - DNI definition and meaning - Define ...
   Distributable Net Income definition - What does Distributable Net Income - DNI mean? Distributable Net Income (DNI) is a tax term applied to estates and trusts.
    
6. Does Estate Distributable net income (DNI) include "passthrough ...
   Form 1041 Estates - Are DNI distributions to the beneficiaries comprised of Estate income only? Or, could DNI distributions to the beneficiaries ...
    
7. How to Calculate Estate or Trust Income Distribution Deductions ...
   Subtract that number from your total of Schedule B, lines 1 and 2, to arrive at the distributable net income (DNI), or the total amount that could possibly be taxed ...
    
8. Fundamentals of Income Taxation of Trusts and Estates - the AICPA
   Distributable Net Income (DNI). • Types of Trusts. • An Actual Example of a Tax Return for a Complex Trust. – Trust Accounting Income (TAI). – Taxable Income ...