Family of 5 siblings are beneficiaries of a beach house in a revocable trust whose grantor has passed away.  Siblings are considering either leaving the asset in the trust, which would become irrevocable, or establishing a Family LLC.  If the Family LLC is not a partnership, is tax reporting still done on a Form 1065?  If there is no income from the property, how are real estate taxes, etc., deducted to the family members?