M-MTax
Level 12

Business & farm

The home would be listed on the 1041 in tax year in which it is sold (note that estates can use a fiscal year).

 

Also, note that estates do not have file a 1041 unless they have $600 or more in income for the tax year. 

 

See https://www.irs.gov/instructions/i1041#en_US_2024_publink1000285942