Thank you. I am aware of the 645 election option but unfortunately the 8855 form to make the election had to be filed by 4/2020 even though the 1041 filing was not required. For 2020 I have gross estate income in excess of $600. I have losses in the trust that can be used to offset the estate income if this income can be poured-over to the trust for tax purposes.
Are you saying that the pour-over will does not eliminate the need to file the estate 1041?
