Who is eligible to write off any expenses for an irrevocable trust that has not earned any income for the year

[Anonymous_ · Accepted solution]

"Who is eligible to write off any expenses for an irrevocable trust that has not earned any income for the year"

No one, not the trust and not any beneficiary in the case of a non-grantor trust. 

If this is the trust's final year, the trust would pass through net losses to the beneficiaries.