Last year's tax preparer checked the Simple Trust box and took $300 deduction. He reported zero beneficiaries. (ProSeries won't let you check that box and have no beneficiaries.) Trust has income from renting out a farm. I have asked to see the trust document; client said there are three beneficiaries. So it was incorrectly done last year. 2022 was extended, and I'm to do it now.  All three beneficiaries have already filed individual returns.