A trust's last year of required filing is 2013. There will be expenses in 2014 for filing that 2013 1041 as well as legal and brokerage fees. Can those expenses be deducted in 2013? The trust was set up by the husband to take care of the wife. Husband died years ago. Wife died in 2012. It was a complex trust since the ordinary income was required to be distributed to the wife. In 2013 the bulk of the assets were distributed to charities and a niece. Would it now be considered a simple trust for 2013

Trust