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@Wickedgoodtax 

 

You need to get an EIN for the trust and you can do so online.

 

See https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-n...

 

You would divide the income between the trust and your father while he was alive (on his 1040). Any income that was credited to the account after death would be reported on the 1041.