In the situation you describe (i.e. your husband's revocable living trust becoming irrevocable) upon his death, you will usually need to file two returns. A 1041 as trustee. Any income distributed to you (or any others) will be deducted on the 1041 and a K-1 form giving to the recipient, who will then report it on their 1040. If more income is received by the trust than is distributed, the trust will pay tax on that difference. Typically capital gains stay with the trust, but that can depend upon the language in the trust document and the actions of the trustee.
But all of this depends a lot on the terms of the trust. You should definatley seek the guidance of an estate attorney or CPA or enrolled agent who deals with trusts all the time. (Most don't, but this is a complicated and specialized area).
Some attorneys in some states draft "joint trusts" ... if your husband's trust is actually part of a joint trust, then it might not become irrevocable until your passing.
Also the trustee of the irrevocable trust has varies fiduciary duties to the beneficiaries (not just the current beneficiaries but the beneficiaries who get the trust assets after the passing of the current beneficiaries). Again you really need to seek qualified counsel to review your exact circumstances.
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