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"can a simple trust one year be classified as a complex trust in subsequent years"
Yes. A trust would be classified as a complex trust in any tax year it does not qualify as a simple trust.
See https://www.irs.gov/instructions/i1041/ch02.html#d0e2328
"can a simple trust one year be classified as a complex trust in subsequent years"
Yes. A trust would be classified as a complex trust in any tax year it does not qualify as a simple trust.
See https://www.irs.gov/instructions/i1041/ch02.html#d0e2328
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