TRUST RETURN

[coupons]

If the grantor dies, if he had a simple trust does it become a complex trust.  The assets have not been distributed.

[sjrcpa]

It becomes irrevocable, if it wasn't already, upon the grantor's death.

Simple or complex depends on the terms of the trust. 

[coupons]

The trust was set up as a simple trust.  If he passed away in 2020 how does the income pass thru to his personal return.  Does he have to file a 1040 even though he died in 2020.  I greatly appreciate your help regarding this matter.

[IRonMaN]

The income earned up until the date of death goes on a 1040.  Income earned after that date goes on a 1041.