To clarify: The living trust was revocable, until the passing, in which case it became irrevocable. With regards to the 645 election: I believe that the way around that in TT is to file as a decedents estate and edit the forms to select the 645 election, and to change the title of Executor to Trustee. I believe that I am correct when I say that in our case there are no estate assets (they passed to the Trust via poor-over will). So the FMV of the estate is zero, and any income from those assets that passed to the trust was issued under the SSN of the decedent in the year that he passed - so I assume that it can be included in the final return for the decedent. The income to the trust is only from a few stock sales and interest on savings. The only expenses come from a brief conversation with attorneys. The resulting 1041 and 541 appear very simple.
