Answer: A trust with a pour over will. 1040 returns were previously filed with taxpayer's social security number, with taxpayer as trustee of the trust. That is the case for the 2018 return with the extension to October 15, 2019. When taxpayer died the trust identified a substitute trustee. (The trust continues on and will be filing a 1041 in the future, with its own taxpayer ID number.) In the past the property has been in the name of the "revocable" trust, but nothing was ever revoked. As best I can tell there is no property that's separate where the pour over will applies.
It's important for us to know if a return has to be filed on or before October 15, 2019, the date in the original extension. Or does some other date apply?
