When a Family Revocable Trust passes to the Successor Trustee upon death of the Grantor(s), how are the Savings and Checking Accounts accounted for using Form 1041.

Checking and Savings account were set up under the " _____ Family Revocable Trust"

Parents set up trust in 1996. Second parent died in October 2015. EIN number was issued in December 2015. House was sold in DEC 2015 at a $10,000 loss. No money has been dispersed to beneficiaries yet because all bills etc. were not paid until January 2016.

Cannot find in the 1041 where to account for the Bank Account Checking and Savings.

Thanks