Situation: My mother had already met her RMD for the year, but we filled out a request for an additional distribution the week before she died. It was not processed by the broker and deposited into her (then revocable) trust account until the day following her death.

Question: For tax purposes, could we go by the request date for the distribution, in which case it would count as income on my mother’s final income tax return; or, because the sale wasn’t processed until the day following her death, are the proceeds to be considered “income in respect of a decedent” and thus income to be added to the (now) irrevocable trust’s tax return?