I have an elderly friend whose husband passed away last year. Her tax gal is putting her tax filing on extension and having her file Form 8939 or she would be fined $15,000. But my friend's attorney said the Form 8939 is not necessary because she has a trust. Additionally, she would not need to file taxes for her trust or itemize for the IRS everything she has in the trust so that itemization could cause potential tax liabilities later. Who is correct?