12 year old boy died in 2012. His estate received a settlement and earned some income. There is enough income in 2013 and 2014 to have to file a tax return. An EIN number was received in 2015 so a trust was formed at that point. When I file the 1041 return for 2013 and 2014 should I use the boy's social security number? This was all in probate and still is but I do not think that makes any difference to this question.
I see this as a decedents estate, not as a trust. If the income was retained by the estate (no distribution to the parents), the estate pays the tax. Use the EIN you have for the 1041. Getting an EIN does not dictate the start of an entity. This entity started when the 12 yo passed.
11-Jun-2019 2:05pm
