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Level 4
posted Feb 11, 2025 12:07:44 AM

Date Entity Created on a 1041 for a Sub Trust

For the main Trust the “Date Entity Created” on a 1041 is the date that my father died which was 09/14/2024. What would the Date Entity Created for the Sub Trust be? My father’s Estate Lawyer created the Sub Trust on 10/15/2024 and there were no court proceedings for the Sub Trust. Only the main Trust had them.

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3 Replies
Expert Alumni
Feb 14, 2025 6:13:23 AM

The "Date Entity Created" for the Sub Trust on Form 1041 would be the date the Sub Trust was established, which is 10/15/2024. This is because the Sub Trust was created as a separate entity on that date, regardless of the court proceeding.

Level 4
Feb 19, 2025 11:05:34 PM

@DaveF1006 So if there were no court proceedings when establishing the Sub Trust on Form 56 in Section III “Court and Administrative Proceedings” would  my father’s Estate (Trust) lawyer who established the Sub Trust be listed here rather than the court? Thanks!

Expert Alumni
Feb 20, 2025 9:14:20 AM

It depends. You can find that information on the paperwork when the trust was established.