I have a Trust return to file that was created in 2019.   Assets were transferred to the Trust in 2019 and forms 1099 received are listed under the individual's Tax ID (SS#.)  Two questions:  1) How will this work if the IRS is in receipt of 1099's under individuals' name and social (will it create confusion and a big mess to straighten out with the IRS); and 2) Do I need to break out the income allocated to portion of the year before the Trust was created, allocating part to a form 1040 before the trust was created,and the rest to the form 1041. It's an irrevocable trust, and the individual mentioned is the primary beneficiary.    

I appreciate any advice on one or both of the questions above.  Thanks in advance.   

John Horton, CPA