Deceased DOD: 10/16/24 - 1040 due 10/15/25; extension timely filed

1041: electing 645 with fiscal year to file as first and final - due 01/15/26

Form 8855 - not mailed as of 10/10/25

Brokerage account was in deceased SSN up until DOD (i.e. income had been included on her 1040 for prior years) then EIN was issued for trust after death - 2024 1099-B is in the name of the trust w/EIN; step up in basis is included on 1099-B post DOD

1) I have entered 1099-B totals on both 1040 + 1041 with separate line to adjust for nominee distributions; separate line references adjustments showing SSN on 1041 as well as EIN on 1040 so each return reports the correct amount. Was going to include 1099-B with highlighted amounts for each return. Anything I should do differently with this?

2) Was going to file 1040 + 1041 at the same time (before 10/15/25) but 8855 w/645 has not been mailed yet. 1041 return is marked for 645 election. All 1099-B income for trust was earned in 2024 and account closed in 2024. All other 2025 income is just interest income and has been included on 1041.

a) Anything I should do differently with this i.e. is it cleaner to file both at same time due to nominee distributions OR is it best to wait to file 1041 a bit later to let the 8855 process.

b) Should I include pdf copy of 8855 with 1041?

Thanks community! I do appreciate all of you!