Why are you looking at some whacko web site and using it for reliable federal income tax information?
You do NOT need to complete Schedule J UNLESS the trust was:
Previously treated at any time as a foreign trust (unless an exception is provided in future regulations); or
Created before March 1, 1984, unless that trust would not be aggregated with other trusts under the rules of section 643(f) if that section applied to the trust.
See https://www.irs.gov/instructions/i1041#en_US_2024_publink100052920
