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Revocable Trust and Death of grantor and Tax ID and Filing requirements

My father was the grantor and had all assets in a revocable trust and was paying taxes using his existing SS number, no separate Tax ID for the trust.  He passed away in 2011.  He and I are co=trustees named in the trust.

I have distributed the majority of the assets from the trust as per his instructions in the trust and in his will.
I know I need to file income taxes for his SS number for the year 2011 for income up until his death.

The only asset left is his house which is up for sale and not being rented. the trust has almost no income coming in other than bank interest on a savings account.

Can I file year 2011 taxes under just his SS number or do I need to obtain a Tax Identification Number for the trust and file a separate tax return for the period from his death to the end of the year.

Total income for the trust for the above period will be under $600.

Do I need a separate TID for the trust now that he has passed away.?

What TT products will I need and what forms are required to be filed.
    Sorry to hear of your loss.
    From your question, I am going to guess that you are acting as Executor for your father.

    The Revocable Living Trust, RLT, which during the life of the Grantor was considered a "disregarded entity" and all income [and expenses] would have been passed directly through to the Grantor's own personal Form 1040.  That is why your father used his SSN, correctly.

    On death, the RLT became Irrevocable.  You must obtain a new Tax Identification Number for either the Estate or the Trust, or both, depending on which entity will be retaining assets and did or will receive income.

    You can get an EIN - Employer Identification Number for either or both the Estate or Trust here:

    You do not mention your mother, so I will assume that your mother was either previously deceased, or your mother and father were not married by the time he died.

    1.  A standard Form 1040 must be filed for your father for the year 2011, with all income and expenses deductible from the beginning of the year up to the date of death ["DoD"].   You must indicate in the interview that this return is for someone who died in 2011 and enter the DoD.

    2.  In that Form 1040, it gets more complex if any of Form 1099-DIV/INT/B were received for the respective type of income.  You must segregate the income reported on these Forms into that attributable up to DoD and that attributable to the remainder of the year after DoD.

    3.  In order to avoid IRS questions about the Form 1040 Schedules B or D, it is advisable to report fully the total amounts shown on the Forms 1099 and then sub-total the respective types of income reported, and from that sub-total show on another line a deduction attributable to the reporting of the income on a Form 1041 that will be needed for the period of DoD to end of year.

    Thus, you will generate a Form 1040 for the period of the year during which your father was alive.

    4.  Then, using the Business product, you will generate a Form 1041 Fiduciary Return [and possibly a required state form as well] for the ESTATE of your father covering the period from Dod to either the end of 2011 [end of year] or to the date that Form 706 was filed or the Estate dissolved by distribution of assets - which ever is the earlier date.   You mention that the house remains, and is presumably is still in the Estate.  

    5.  The Form 1041 for the Estate must report all income that was received by your father's Estate - that is, income, or expense, that was reported for the period subsequent to Dod up to the end of the year.  Please note that if income from the Estate was distributed to Beneficiaries, then you will be able to reduce the reportable income by that Distributed Net Income.  Similarly, Estate expenses will reduce the Income Tax on the Estate.

    If under the terms of the Estate, income is distributed to beneficiaries, that is shown as a deduction on the Form 1041, and the beneficiaries receive in the process generated Schedules K-1 for then reporting the distributed income on their own Form 1040.

    6.  Until the Estate is dissolved, Forms 1041 for each year must be filed.

    7.  Depending on the then-relevant Estate Tax law, an Estate Tax Form 706 may be required.

    8.  When you finally sell the house, as it was a personal residence, no capital loss will be reported, and no capital gain if the gain is under $250,000 assuming again that your father was single at the time.  - Again assuming that it is the Estate that sell the house.