I received 2019 Forms 1099-INT and 1099-DIV for an inherited living trust that was closed out in July 2019. The interest income is $3 and the dividend is $78. The decedent's entire estate has been closed out and distributed. Final tax filings for the estate were completed in 2018. This account of the estate is the only entity that wasn't closed out in 2018. Do I need to file a 1041 for this 2019 income? Or is $81 unearned income below the $600 gross income threshold?
