The facts seem to be a moving target (unfortunately that's the new normal for the 21st century).  You might want to restart this thread with your updated facts about the trust.  Folks are answering based on the incorrect information you provided in your earlier posts, it wasn't until last night that this estate suddenly turned into a trust.  What other facts are misrepresented?  Did the trust receive the 1099-INT?  Earlier you stated it was in the Estate's EIN.  Now you're saying all of the assets were put into a trust.  The executor is responsible for the estate (which now sounds like it has no assets).  A trustee is responsible for the trust.  They are not the same thing, although the same person can be appointed to both positions.