You don't.  But most of the time the Form 1041 is not required.  Why do you think it is? I have one grantor trust for which I file a 1041 (with no entries beyond the entity section, just an attachment showing what items are being reported on the grantor's return) because the trustee is a professional fiduciary, not the grantor.  I'm not even sure that is necessary, but that's the way it has always been done.