A trust was set up by husband many years ago to provide for wife after his death. He died years ago. Wife received the ordinary income until her death in 2012. Trust paid out the bulk of the corpus in 2013 to charities and a relative. The income that will be earned in 2014 will below the filing threshold. There will, however, be tax preparation, legal and broker fees in 2014. Prior years were filed as a complex trust. 1. Will 2013 be the final year? 2. Can the 2014 expenses be taken in 2013?

Trust Trust Final Year