Trustee Tax Return

[Sherm]

I was in the middle of a return for a client and I found a brokerage statement with ownership held by an Irrevocable trust. The Trustee is the Mother and the Bene is the Daughter. Can I put this on the daughter's return or does a Trust return need to be filed. If a trust return needs to be filed, where do I start?

Thanks.

[joelgilb]

You will need to read the Trust documents, but generally an Irrevocable Trust is a "Complex Trust that must be reported on a 1041. The income may then flow through from the 1041, like any pass-thru entity to her 1040