Decedent received a very late IRS refund plus interest for 2019 in 2022. This generated a 1099-INT for $289 from the IRS. I am trustee and already filed a final 1041. So, that amount was directed to the decedent's SSN.
Secondly, a forgotten bank account generated a 1099-INT of $373 directed to the decedent's trust's EIN.
Since each of these is less than $600, can I simply not do another 1041 and ignore this interest? I read somewhere that if the total does not exceed $600, I don't have to do a 1041? Individually, they do not, and each is paid to a different taxi ID (SSN and EIN, respectively). But then again, the amounts were deposited into a bank account under the trust EIN for distribution to beneficiaries as I still had an account open under the EIN.
How to handle this? Furthermore, the final 1041 was had both decedent and complex trust checked as I made the 645 election to avoid estimates and extend the due date of the final 1041 form. This way I only had to do one 1041....I didn't expect these two 1099-INT items. There will be no more of them, for sure.
Thank you for any advice.
