Should I report a partial distribution of the principle of the estate to the sole beneficary (a special needs trust) on the Form 1041?

[dd76109]

 Made a partial distribution of the principle of an estate to its sole beneficiary, a Special Needs Trust.  Estate had no income this year.

[Anonymous_ · Accepted solution]

"Should I report a partial distribution of the principle of the estate..."

There is no requirement to file an income tax return solely for the distribution of corpus (principal). 

The filing requirement is triggered by the estate receiving gross income of $600 or more for its tax year.

https://www.irs.gov/instructions/i1041#idm140630132235568