And the tax year cannot exceed 12 months.
"since there is income attributable to the estate in April, the intial return should not be a tax year beginning later than that month"
Depends on the amount. If the amount of income the estate received in April 2024 was less than $600, the estate's first filed Form 1041 could be for a full 12-month tax year beginning on the first of some later month. In that case the first estate tax year would be a short tax year with income below the filing requirement.
