@aviator657
What tax ID number did the 1099-S show? Was it your wife's SSN or an EIN for the trust?
To put it simply, if somehow the 1099-S has your wife's SSN (which would likely indicate the matter was not handled correctly), then she needs to report the transaction on her return. If that the case, though, then she will need to make inquiry (of the trustee, presumably) as to her share of the basis and any sales expenses that were incurred.
