If the decedent's estate has been open for more than two years, you must indicate this on Form 1041 U.S. Income Tax Return for Estates and Trusts, Line 8 and attach an explanation for the delay in closing the estate.
To check Other Information on Form 1041, Line 8:
To attach an explanation:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.