2023 1040 widow did not file 1041 can it be overlooked?

[mjpb52]

Due to a revocable living trust and multiple issues in 2023, nothing was filed. Presently wondering if 1041 for less than $6K in assets needs to be filed?

[Mike9241]

not if it needs to be filed. here are the rules. 

Who Must File
Decedent's Estate
The fiduciary (or one of the joint fiduciaries) must file Form
1041 for a domestic estate that has:
1. Gross income for the tax year of $600 or more;
2. A beneficiary who is a nonresident alien; or
3. If you held a qualified investment in a QOF at any time
during the year, you must file your return with Form 8997
attached. See the Form 8997 instructions.
An estate is a domestic estate if it isn't a foreign estate. A
foreign estate is one the income of which is from sources
outside the United States that isn't effectively connected with
the conduct of a U.S. trade or business and isn't includible in
gross income. If you are the fiduciary of a foreign estate, file
Form 1040-NR, U.S. Nonresident Alien Income Tax Return,
instead of Form 1041

[mjpb52]

The issue is due to the demise of two people in her household in late 2023, nothing in State or Fed Taxes was submitted for 2023 and 2024.   This includes: 1040’s and 1041,1310, Request for EIN number, etc. At that time minimal investments (no 1099, a few minimal INT) other than 1099R’s were received.  The 1099R’s were to the Estate of XXX and in care of the widow. 

No issues with the checks cashed, problem now is if we create a 1041 (after 1year and 10 months) or do we even go thru the motions of 1041, EIN, 1310, etc. Now if the 1041 is required than the 1099R would be included but (the law states all income from the date of death) . So after obtaining a EIN number, and then submit a 1041 for 2023 with adjusted 1099R’s (2 months), do we do the same with a few 1099R’s for 2024 and then close out.  AI has been outstanding with the help but as you can see complex issue and unable to reach IRS for anything. That is why I am reaching out to the community.  TT user since 1996.

[mjpb52]

Issue resolved via Chat GPT .