My mother passed away almost 2 years ago. A 1041 (Type Simple Trust) was filed. Form 706 filing was not required. All assets except a modest bank acct and her home have been distributed. Because of the real estate market, we have not been able to sell the property. How long can we keep the estate open? If we keep it open longer than 2 years (see Form 1041 Sch G Other Information question 8), are we required to file Form 8855 (Election To Treat a Qualified Revocable Trust as Part of an Estate), or can we simply attach an explanation to Form 1041 and continue under the Trust/Estate's FED ID # until we dispose of all assets? The Trust was a Revocable Trust which became Irrevocable upon her death.