Do I have to file a trust tax return?

Decedent’s Estate

In the case of a death, the executor must file a Trusts and Estates (Form 1041) for a domestic estate that has:

• Gross income of $600 or more for the tax year, or
• A beneficiary who is a non-resident alien

Trust

You must file Form 1041 for a domestic trust that has:

• Any taxable income for the tax year,
• Gross income of $600 or more (regardless of taxable income),
• A beneficiary who is a non-resident alien