Should a 1040 or 1041 be filed when land is sold (1099-S) by a dependent listed as a trustee of a revocable trust?

[onestop73]

Can't believe I woke up this morning and its March 2022! 

Using one of my lifelines here: need your help and thought process. A client who is a single parent claims her daughter who is disabled, brought in 1099-S for her dependent daughter who sold land that was in a revocable trust. Dependent is listed as the trustee of the real estate transaction. Now, my question is if the sale of land should be reported on a 1041 or on 1040 for the dependent? Never, worked on these that have Trustee of revocable trust, any suggestions would be greatly appreciated.

Hope all are staying mentally sane in these coming days.

[jeffmcpa2010]

What is the tax id# on the 1099-S

[IRonMaN]

If it really is revocable it would go on a 1040.  But I am also curious as to what ID was used. 

[dkh]

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@onestop73 wrote:

Can't believe I woke up this morning and its March 2022! 

Hope all are staying mentally sane in these coming days.

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From the foot traffic through my office today, lots of clients woke up this morning thinking - oh my, its March already!

As for staying mentally sane..........  

[BobKamman · Accepted solution]

The name of the trustee is irrelevant if it's a revocable trust.  Who is the grantor / trustor?  The mother?  It goes on her return then.  

[onestop73]

I noticed only the filers TIN is on it (escrow company) but none listed as Transferors TIN.

As for the Trustor/Grantor, I will have to ask the client (single parent) spouse passed away some years back who had left that land to the daughter.

Since mom is claiming daughter as a dependent, then safe to include this in moms 1040, as acknowledging the 1099-S?

I am hoping when I wake up tomorrow it will be April 18th!

[BobKamman]

It might have been a revocable trust until the grantor died, and then it became irrevocable.  I see this too often, where the official name is "Smith Revocable Trust," but the Smiths died years ago.