Trust

[Dude]

Do you add proceeds from the sale of the decedents primary residence to the corpus of a trust 1041?

[ATSMAN]

I am assuming that prior to death the primary residence was titled to the decedent and not to any trust? After death the personal rep went to probate and got the title changed? If these are the facts then the proceeds from the sale of the residence is not needed to be included in the 1041.

[Burke]

You will have to abide by the rules of probate in your state. You don't say what kind of trust this is. RLT? Irrevocable? Grantor? Did the trust exist and own the real estate prior to DOD? If not, what did the will say about sale and distribution? If trust did not own, and executor had the power of sale, and the will stated it was to be sold, then yes it could be part of the corpus. The will also determines if it is to be held in the trust or distributed to beneficiaries. If the will was silent on the real estate or merely said it was to go to the heirs, then it may not be part of the corpus. (See Atsman answer above). However, if the executor had power of sale over it, non-trust-owned property can always be attached if necessary and used to pay required expenses of the estate. Sometimes, that is the only asset. Need more information in order to guide you properly.