Thanks for your response. In reading the IRS publication it indicates filing the 1041 with a different last day of any month other than December, then you are adopting a fiscal tax year but then it also indicates to change the accounting period of an estate, use Form 1128, Application To Adopt, Change, or Retain a Tax Year" so confused whether also need to do this form?
"For a decedent's estate, the moment of death determines the end of the decedent's tax year and the beginning of the estate's tax year. As executor or administrator, you choose the estate's tax period when you file its first income tax return. The estate's first tax year may be any period of 12 months or less that ends on the last day of a month. If you select the last day of any month other than December, you are adopting a fiscal tax year.
To change the accounting period of an estate, use Form 1128, Application To Adopt, Change, or Retain a Tax Year".
