It's not necessary to file a trust return for 2023. And, as a side note, the IRS does not want unnecessary tax returns.
As indicated, the value of the property on the date of death becomes your cost basis in the property regardless of the transfer date. Or equally between beneficiaries if there is more than one person (yourself and other heirs).
As of the date of death you own the property and a 099-NEC is not required in 2023 from the estate/trust. You were the owner and any work done on the property would be your responsibility.
If you paid someone else to do work on the property, then you should issue a 1099-NEC to that business person if the payment was $600 or more. The estate/trust was final in 2022.
@3ether3
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