Trusts: Who Must File
The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic trust taxable under section 641 that has:
Any taxable income for the tax year;
Gross income of $600 or more (regardless of taxable income);
A beneficiary who is a nonresident alien; or
If you held a qualified investment in a QOF at any time during the year, you must file your return with Form 8997 attached. See the Form 8997 instructions.
