1. You don't need to split this. If the 1099-INT was issued to her social security number just put it all on her final personal return. Her trust only needs to file a return if it has over $600 in income. If you can get the majority of it on her personal return then do so.
2. If the 1099 was issued to her social security number then absolutely.
3. Certified means court appointed. You will receive a letter from the court showing that her son has been appointed as trustee, or have some other form of documentation. That should be attached to the return and it has to be mailed in in order to receive the refund.
@mmbowm
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