Good Day @audicof
The Form 1041 filing threshold for any domestic estate is gross income of $600 or more when the beneficiary is a resident alien. The Form 1041 filing threshold for a trust is when it has any taxable income for the year, gross income of $600 or more, or a beneficiary who is a resident alien.
Based on the facts you presented, a return would not be required unless there was a beneficiary who is a resident alien.
The instructions for Form 1041 will provide additional information.
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