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. The 15th day of the 4th month following the close of the tax year. Fiscal year beginning in 1999, and ending in 2000. Fiscal year beginning and ending in 2000, if the 2000 form is not available by the due date for the return.