Do I have to file a 1041 if the gross income during the trust administration period was less than $600.00?

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"do I have to file a 1041 if the gross income during the trust administration period was less than $600.00?"

A domestic trust is required to file a federal Form 1041 if it has any taxable income for the tax year, gross income of $600 or more (regardless of taxable income), or a beneficiary who is a nonresident alien.

Note that "taxable income" is defined as gross income less deductions.