My grandmother passed away in 2012.  At the time, all her assets were in a living trust.  We filed her final 1040, even filed a Form 1045 to carryback losses.  Then the markets blew up, the IRS was basically closed (and unable to be contacted) and the carryback was never processed and the refund never issued.  My father gave up trying to contact the IRS because it took hours each time to get nowhere.

All that aside, we never closed the estate/trust because the trust still owned some property that we were having trouble selling.  FINALLY the property sold in 2019 and a 1099-S was issued with her SSN on it. 

Estates and Trusts are not my specialty and I'm not sure how to proceed.  I know how to calculate the gain/loss on the sale of the property, but I was expecting the 1099 to have been issued to the Trust Federal ID, not her SSN.  I intended to file 1041 for the trust, reporting the sale of the property but with the SSN being used So now I'm at a loss. 

Anyone have any recommendations on how I should proceed with this?