@rswelter wrote:
Since the 1099-C was received after probate was closed and the estate itself has no assets, can I not claim insolvency with a 982? Any assets were already placed into the trust.
I agree with RobertB4444. Part of your responsibility as administrator/trustee was to wind up the affairs of the estate, including the trust. Doing so entailed settling all outstanding debts, which clearly existed, prior to distributing cash and property to the beneficiaries.
You should consult local legal counsel and/or a local tax professional for this matter at this point.
