Final return for deceased person

[msmitty8]

I am filing returns for my mother who passed in October 2025 and her Trust. Final distributions for her  estate and her Trust were not made until 2026, but the income generated in 2026 will not likely reach the threshold to file a return. Can I consider the 2025 returns to be the "Final " returns for each?  Or do I still need to file a 2026 return for each?

[M-MTax]

Provided the distributions were made within 65 days of the close of the tax year, you can use Section 663(b) so that the distributions made in 2026 are considered to have been made in 2025.

See https://www.law.cornell.edu/uscode/text/26/663

[M-MTax]

See also: https://answerconnect.cch.com/document/arp286507eb247b6c10008b7a001b7840a5b2030c/federal/irc/explana...