Yes, my understanding is that you have to file an estate tax return in order to combine the trust return into the one 1041 filing. I have the FEIN for the trust. I didn't apply for an estate FEIN because there isn't an estate (as far as I understand the term). Her only asset was this building and that was in her trust. I can just go with reporting it in 2023 to make things simple. Since the building sold in Dec 2023 and the proceeds will be distributed (in full) in January, does the distribution in January get thrown back into 2023 because of the 65-day rule?
