1041 short year annualization

Technical topics regarding tax preparation.
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FLCPA  
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According to code section 443, when you apply for a change in accounting year, you are to annualize the taxable income and then compute tax. The tax is then re-computed to based on the short year.

Our firm had a trust go from a 6/30 to a 12/31 natural year, but now we have a period 7/1/21 to 12/31/21 return to prepare.

Do any of you have any experience with this? I can't tell how you would even do that on an 1041. Did I misinterpret that this applies to trusts?

Thanks for any guidance whatsoever.
 

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