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If you made a Section 645 election, you would file one return for the combined estate and trust.

 

Otherwise, you need to file a return for the trust if the trust had any taxable income for the tax year or gross income of $600 or more (regardless of taxable income);

 

See https://www.irs.gov/instructions/i1041#en_US_2022_publink1000285943

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