@NotAnExpert
You have presented a somewhat complex scenario which would require a thorough reading of the trust document itself as well as the partnership agreement. Professional guidance is virtually a must in this situation and, although it is understandable that the value is not significant, the potential ramifications are significant if the issues are not handled properly. Further, facts need to be filled in accordingly.
For example, you stated that your dad's share of the partnership was 1% (which he held in presumably his revocable trust?) but you did not state if your mom held the other 99% or whether there are other partners. Obviously, if your mom was the only other partner and the agreement did not dictate otherwise, the partnership would have ended upon the passing of your dad and the 1065 would so reflect (e.g., final return filed and final K-1s issued).
