Survivor's Trust in year of 2nd death

[jasdlm]

Client's mother had a disclaimer trust and a survivor's trust.  Survivor's trust was being filed as a Grantor Type Trust.  Survivor (mother) died mid-year.  Both trusts were merged after her death to one GST.  I do not know the exact date of the merger.  Should I simply mark the Survivor's Trust return final, do the return as a Grantor-Type Trust, and report the income on the mother's final 1040?

Eeegads.  I need a really good 1041 reference or CE materials.  I'm always questioning myself.  Small town, and they just don't come up often enough for me to feel confident.

Thanks much for any opinions.

[Gail in Virginia]

If you find a really good, detailed reference material please post.  I would be interested too.  Like you, I don't do enough of these to feel really confident.  Sometimes the problem is not knowing what you don't know so that you don't look up something you should have, however.  I need to do CPE on this again soon.  It has been too long.

[Roberts]

http://docshare01.docshare.tips/files/7860/78608253.pdf

It's not great but gives some considerable information. Found it several years ago when I started doing 1041s.

Generally on a lot of things, I get confirmation from the attorney because my guess is rarely correct on Grantor Type versus simple versus whatever else. For example I did a return for 6 years as a Grantor Trust because the previous preparer (CPA who worked at the law office) did it that way. Upon death the attorney informs me it should never have been that way and was always a normal simple trust.

"Should I simply mark the Survivor's Trust return final, do the return as a Grantor-Type Trust, and report the income on the mother's final 1040? " that's how I'd do it. The new GST could go on for a while so it needs to be separate. Were the 1099s handled properly for the income distribution?