This is a case where all the assets were in the trust, so there's no separate estate, and no executor. To quote the IRS instructions, this is a 1041 filed by a trust "as if it were an estate."
It's a common scenario, because the main reason a lot of these trusts get set up is to avoid the hassles and expense of a probate proceeding.
Trustees often make the 645 election in these cases because it results in more favorable tax treatment in several ways (e.g., a $600 exemption, rather than a $100 exemption).
If I "start over" with a whole new return, is there any way I can end up importing any of the information, worksheets or forms from the one that's otherwise basically ready to file (but for that one checkbox)?
