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I understand the trust chooses a calendar year or fiscal year with the first return filing.  I also understand that when the trust gets a Tax ID number, the choice of calendar year doesn't matter.  It is when you actually file the first return.  Does this also apply to an extension request?  In other words, the calendar year due date is approaching, if I send an extension request for the calendar year, can I still choose a fiscal year when the first return is actually filed?

Posted
12 hours ago, Sara EA said:

Trusts have to report on a calendar year.  Are you talking about the Section 645 election to be treated as part of an estate?

I saw that too.  I don't think the exceptions for fiscal year apply for my client.  Probably going to have to go with calendar year.

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