I am guessing that she did not want to pay tax on the sale, so she set up a trust to put the money into. Just like rolling over an IRA instead of cashing in and paying taxes.

Please correct me if I am wrong!!! This one is over my head. 

If she does have to claim it personally I put this on a Schedule D?

then the trust would pay the taxes (which is higher than personal taxes) or the beneficiary of the trust will pay the taxes, same as where she is now.

This is a personal sale that goes on Sch D and her own 1040.

Someone gave her bad advice to create a trust to puyt this money into, it doesnt save any taxes.

If the 1099S has her Social Security number on it, are you sure the title wasn't put into a revocable instead of an irrevocable trust?

Living trust

That could be revocable or irrevocable.  Have you seen the actual trust agreement?

To many unknowns here.

".....Just like rolling over an IRA instead of cashing in and paying taxes."

Selling an inherited house has NOTHING to do with IRA rollovers.

Who created this trust?  Was an attorney (or at least LegalZoom) involved?  When (if?) was title to the property transferred to the trust?  Why wasn't the Title Co informed a trust was the owner, so the F 1099-S could be issued in the Trust EIN.

Just obtaining an FEIN does not a trust create.

I agree with @JRC , more questions than answers here.

Every time you mention it, the trust was created to hold the proceeds. Not that the house was put into the trust and then sold by the trust. The owner sold the house, and you need to look at the deed for owner = human or owner = trust.

Let me clarify, like i said this one is over my head. 1.In May 2012 my client inherited a home. 2. In Dec 2021 she sold the home and developed a trust, giving half of the proceeds to her brother and her half she set up a trust( A living trust) which i have not seen. 3. She received a 1099-S for her portion of the proceeds in her Social Security number.

I can record the proceeds on a Schedule D, i guess