Business & farm

The trust has Kentucky source income so it could be required to file a Kentucky Fiduciary income tax return.

 

See https://revenue.ky.gov/Individual/Fiduciary-Tax/Pages/default.aspx

 

The other issue, at first blush, is whether the trust is actually a grantor trust and, as a result, does not need to file a 1041 and/or issue a K-1.

 

First, does the trust have an EIN? If so, what kind of powers does your Mom, as grantor and, presumably, sole beneficiary possess in the trust document? Just so you are fully aware the fact that a trust is irrevocable does not necessarily mean the trust is a nongrantor trust.