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OK, first of all, the Trust will need to file a tax return beginning when it became irrevocable as of your mother's date of death and ending at 12/31/2015. The next year beginning 1/1/2016.
In order to avoid paying tax at the Trust level on the IRA, the trust will be able to use the Distribution deduction using Schedule B on the 1041. That should reduce the income tax substantially as the Trust tax rates and brackets are much higher than the individual tax brackets.
Your mother's final personal return for 2015 should cover the period 1/1/2015 thru her date of death in July, only.
If the trust received 1099s that reported income for the entire year of 2015, that income will have to be split between before & after her date of death. Before being reported on her final personal return on Form 1040 and after on the first return for the trust on Form 1041.
The Trust needs to apply for an EIN if that hasn't been done already.
I'm sure you will have additional questions and I'll be happy to answer them or assist in any other way you wish.
The Trust, as part of the 1041 filing, will provide a Schedule K-1 for any income to be reported on the beneficiaries' individual income tax returns for year 2015.
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