@PJhiker wrote:
Correct, but he has to amend it now right?
Amend what? His individual income tax return (1040)?
From what you have posted, there is no 1041 to amend since the initial 1041 was never filed.
If the 1099-S was filed by the issuer with the name of the trust and its EIN, then a letter may be generated by the IRS inquiring as the status of the filing of the 1041.
