Final answer:
Dividends in an irrevocable trust account should be posted to income, as they are earnings generated from the trust's investments.
Step-by-step explanation:
In an irrevocable trust account, dividends should be posted to income. This is because dividends represent the earnings on the investments held within the trust and are typically classified as income for accounting purposes.
The income category in a trust account captures any earnings generated from the trust assets, such as dividends from stocks, interest from bonds, or rent from real estate, and can be used for distributions to beneficiaries or reinvested within the trust.