@sjrcpa "A complex trust may distribute income, too. It is just not required to."
And when it does, the income flows through to the beneficiaries. You and I both know that, but someone really wants to pretend that it's taxable to the trust/estate at a higher rate.
1041's are obscenely easy to prepare. People are just scared away because "fiduciary" sounds so foreign, like "corona." The difficult part is helping clients with post-mortem tax planning. When to make distributions? What fiscal year to choose? It doesn't take much time to learn, but it requires a willing student.