Form 1041

[Christian]

A client's father died on 4/2/13. He has just now come in wanting to file the fiduciary form (Form 1041). I rarely handle these so I thought I would be well advised to seek additional input. After looking over the info he has brought I find that the estate has no income for the period 4/2/13 - 4/2/14 but did incur a few expenses. He will close the estate within the next year and because there is no income to report I see no need to file a return. There will be a need to file one after closure as the estate will have some income to report for the period 4/2/14 until closure. I am wondering if I cannot put the few expenses paid in the estate's first year into the final filing or if I file an interim 1041 showing these costs will they then carryover to the final filing in the period 4/2/14 until closure ? Any input is appreciated.

[michaelmars]

FIRST OF ALL THE term is 4/2/13-3/31/14.  Unless you choose a calendar year.  if the expenses were incurred in 2014 then file a none return for 2013 and put the expenses on 2014 filing as a calendar year return.  Otherwise you can do as you say and file now for the fiscal period claiming the expenses.