jtax
Level 10

Retirement tax questions

In addition you will need to issue 1099s from your mother to the trust for it to use on its 1041. (assuming it had more than $600 in gross income in 2017). The trust became irrevocable after your mother passed and you need to get a tax-id # (EIN) for it and may need to file a 1041 depending upon its income and if the trust continues or if it ends.

You should probably review IRS Pub 559 in some detail and consider consulting with an estate/trust attorney, or a CPA or enrolled agent who specializes in trusts and estates (most don't). <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p559.pdf">https://www.irs.gov/pub/irs-pdf/p559.pdf</a>

[EDIT] See in particular Pub 559, page 5 "Income to Include" and "Forms 1099"
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