Final Trust Return 1041 - Address

[KSK]

I'm filing a final Form 1041 for my deceased parents living trust. The last time I filed a 1041 for this trust was 2001 and the two years prior to that. It's been 19 years and the trustee and address have changed since then. Do I need to file form 8822B with the change of address? Does a Form 56 also need to be filed? Or should I just mark the "initial" return box?

[tagteam]

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@KSK wrote:
Or should I just mark the "initial" return box?

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Form 1041 and Form 56 should be sufficient, but you should indicate this is a final return if the trust has terminated (obviously, indicate initial and final if the return is both).

[KSK]

Can I mark the 2019 return as initial if a return was filed back in 2001? If I don't mark "initial" the software wants to know the address used "last year," but there was no filing last year (or any year since 2001).

[Anonymous]

why were no returns filed for 19 years?   if you filed in 2001 then the 2019 return is not an initial return.   you may want to discuss your situation with a tax pro.  there may legitimate reasons that relieved the trustee of filing for some or all of those years but I can't see the trust document to know for sure or even guess. if there were filing requirements, you might get a notice from the IRS asking for those missing returns.  if they were required, there could be penalties for failure to file.  

[tagteam]

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@KSK wrote:

.....there was no filing last year (or any year since 2001).

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You should review the filing requirements for trusts (link below). If a return or returns should have been filed for prior tax years, then you absolutely must consult a tax professional experienced in estate/trust taxation.

https://www.irs.gov/instructions/i1041#idm140630132225648