If you just entered our web on this page click here to go to our Home Page . If you entered this page from inside our web just dismiss this page to return to our web. A trust treated as owned entirely by grantors may not be required to file Form 1041.
Date of death is the beginning of the first tax year.
The first year can cover any period of 12 months or less that ends on the last day of a month. A tax year is chosen when the first fiduciary return is filed. A trust treated entirely as a grantor-type trust may use a fiscal year. The 15th day of the 4th month following the close of the tax year. Fiscal year beginning in 2000, and ending in 2001.