Legal Question in Wills and Trusts in California

He should consult an accountant, but I believe that so long as the grantor (you mother) is alive and the sole beneficiary (you are probably a remainder, not current, beneficiary, and therefore not entitled to tax information) the trust does not have to file a separate tax return. The fact that you don't trust your brother is a bigger problem, but as long as he is only using the trust assets for your mother's benefit, and makes sure she gets appropriate care, there probably isn't anything you can do.

to amplify on Ms. Cusak's reply, if the trust is revocable by your mother (regardless of her capacity to do so) then the trust should likely use her SSN for tax reporting purposes, even if she's no longer the trustee. If you are receiving distributions from the trust as a gift, it's a gift from your mother to you and you wouldn't see a K-1. Also, if the trust is revocable, then you are not entitled to any information concerning the trust or a trust accounting. The only way you could get an accounting is if you act in your mother's behalf as agent under her Durable General Power of Attorney or if you are appointed as the Conservator of the Estate.

If the trust is irrevocable, then in most cases there should be a separate EIN for the trust, and the trustee would have to file trust tax returns for any year in which the trust earns a minimum of $600 in gross income. You still wouldn't see a K-1 unless the trust makes distributions to you.