Final Trust Return-Need to File?

[jonic]

I am administering a small Trust from my mother's estate. It currently produces income less than $600/yr. I will be making the final distributions to the beneficiaries in 2025.  Since there is no income earned, is it still necessary to file a final trust return to show the Trust is now terminated?  Do I need to provide the beneficiaries with a K1 even though the income is 0?

[M-MTax]

Only reason to file would be to report ANY taxable income. 

[M-MTax]

Some do recommend filing a final return to officially wrap things up though.