@Opus 17 wrote:
If you are the only beneficiary of the trust, then sometimes it is allowed to report the income on your tax return as "income in respect of a decedent."
IRD would NOT apply to a trust that is irrevocable or has become irrevocable, and a separate entity. So, the correct answer in that case would be never and not sometimes.
The concept is applicable to individual decedents and their estates.
