The taxpayer that started half ownership of this house died, and the assets in the trust have remained, except for the required distributions, so since the death, does that make the revocable trust irrevocable?  And now taxable to the Trust.  using my Pro Series Software 1041 Home sale worksheet, and answering the questions correctly, (was not inherited) it adds the gain on the sale to the taxable capital gains.  Also the other half of the house sold, owned by a living taxpayers trust, has the 1099S reported to the trust EIN number, which has other income that is not distributed, and the trust has been paying the tax.  Can she bypass the tax since she has lived there until sale date?