Can't believe I woke up this morning and its March 2022! 

Using one of my lifelines here: need your help and thought process. A client who is a single parent claims her daughter who is disabled, brought in 1099-S for her dependent daughter who sold land that was in a revocable trust. Dependent is listed as the trustee of the real estate transaction. Now, my question is if the sale of land should be reported on a 1041 or on 1040 for the dependent? Never, worked on these that have Trustee of revocable trust, any suggestions would be greatly appreciated.

Hope all are staying mentally sane in these coming days.