Son said he told the brokage to put all the assets (his and the amount he inherited) in the sub trust name.   I would think as you said Bill, if funds were just put into his account there will be no problem, as the sub trust would have no income or filling requirement. If the brockage did put it into trust name, but did not change EIN from son to trust then what? will have to find out for sure. thanks for pointing that out @TaxGuyBill