The answer for the trust return is that your situation is unusual. The fact is that this is not the initial return for this trust even though you have a new EIN. You can simply attach a statement explaining the change of the EIN and do not check the box for initial return. However, the first EIN trust return should be marked final and you can include the same statement with that return.
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@rmfrog1
[Edited: 02/22/2022 | 5:50a PST]
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