Estate not filing for 10 days

[strongsilence]

Deceased on 12/21/2024.

Deceased had a small amount of income (int and div < $500) from 12/21 to 12/31/2024 that was reported on her final 1040.

The trustee wants a calendar year tax return.

I could file a 2024 Form 1041.  I think I need to report a 2024 Form 1041. An option is not to file one, in which case the 2025 Form 1041 would have a start date of 1/1/2025. And a mismatch of start date and date of death would be noticed by the IRS. Then an IRS notice would be sent to my client.

The 10 days of income on the Final 1040 is immaterial.

[sjrcpa]

If the IRS does inquire about a missing 10 day 2024 1041 (unlikely IMHO) tell them there was no requirement to file, if that is the truth.

[BobKamman]

I don't understand the question.  The 2024 estate income was less than the $600 exemption, so no return is required.  Are you saying that there is then some 2025 income?  If it's more than $600, then yes, file a 1041.  But "a mismatch of start date and date of death would be noticed by the IRS" is nonsense.  The short little man with a green eyeshade was laid off months ago.  Fact is, no one at IRS ever gave a rodent's posterior about your ten-day gap.

Or, there is still the alternative of filing the estate return on a fiscal-year basis.  Date of death through 11/30/25.  And add in that December 2024 income.  

[sjrcpa]

Yes estates can still use fiscal year.

Date of death through 11/30/25 is an option.