See also https://www.irs.gov/publications/p559#en_US_2024_publink[phone number removed]
You might want to consider additional filings, namely Form 5495. If you do not have any of the decedent's or trust's property, it would be difficult for the IRS to assess penalties on you, personally, if you relied on the advice of a qualified tax professional. Filing Form 5495 should relieve you of all personal liability, regardless.
