A Special Needs Trust can be a grantor trust.  That seems to be how she was treating it, so probably someone advised her of that when it was set up. What makes you think it goes on a 1041?  Probably results in more tax  

It definitely results in more tax on the 1041.This is my first experience with a SNT. In my research of how to handle, most of what I'm finding is to file the 1041 because a TIN was obtained for it. The IRS 1041 instructions seems to indicate the same. Of course it's the IRS and most times they lean in favor of more tax. Your thoughts?

I can usually track down EIN requests to a bank teller with a GED.  How long has this trust existed?  Are the people who wrote it still around?  Are they somewhat competent?  Sometimes they used to be bank tellers. 

This is a good article to start with:

https://www.naela.org/NewsJournalOnline/News_Articles/2019/JanFebMar2019/TaxSNT.aspx

Lol! I wish it was a bank teller. But this one was prepared by an attorney, and they're still around. The trust has been in effect since 2005.

Yep! Client says she didn't realize the Trust had an EIN, even though it's printed on the 1099S. 

And when you ask her who gave the escrow company the EIN, she says  . . .

Hmmm....good question! Didn't even think to ask her that, but certainly going to. I suspicion she'll blame it on the attorney!