@turbler wrote:
Needless to say, a trustee in my situation can't answer that question, because there is no executor.
You are correct about the aforementioned, but it is a TurboTax issue as the actual Form 1041 requires the name of the fiduciary (which, of course, can either be a trustee or an executor/administrator). Ultimately, the "executor question" matters little since the name that is input winds up on the same line of the 1041.
Regardless, the return does need to be filed as if it were an estate and that is contained in the instructions and the relevant Reg. (Section 1.645-1). You are also correct about semantics as there might not technically be an "estate" for federal income tax purposes but, regardless, Section 645 and the Regs permit the another entity (i.e., a QRT) to be treated as one (again, a matter of semantics).
If there isn't an executor. If no executor has been appointed for the related estate, the trustee of the electing trust files Form 1041 as if it were an estate. File using the TIN that the QRT obtained after the death of the decedent. The trustee can choose a fiscal year as the trust's tax year during the election period. Be sure to check the Decedent's estate box at the top of Form 1041 and item G if the filing trust has made a section 645 election.
