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you may not need to prepare any return for a revocable trust.

if the trust has its own EIN and that's what's on the tax forms it gets, then it files a grantor trust return but no k-1 only a grantor trust letter. if the tax forms it gest are using the grantor's SSN no return is filed because under IRC Section 676, the grantor of a revocable trust is treated as the owner of the trust’s assets because they retain the power to take everything back at any time. The IRS ignores the trust as a separate entity. Income and deductions are reported directly on the grantor’s Form 1040