As a follow up Question, if the check comes in the name of the Trust, can the named executor on the IRS EIN form endorse this check?   Or does it need to be deposited into a bank account with the Trust's name?  Please keep in mind the refund that we are looking for is for a 2022-year 1041 which should have been done in 2022 year.  This estate is not going into probate, and the money was invested money which the deceased left to the one beneficiary who is also the executor.