Before you do that, check with whoever prepared the final trust tax return and estate return. They may have already included the income from the 1099R in one of those returns. You do not want to be including the income twice if it has already been claimed either on the final trust tax return or through your mother-in-laws estate return. Additionally, if the 1099R is in the Trust EIN, the trust should have claimed the income. Before you include it on her return, make sure it was not included on either the Trust or Estate tax returns.
