@LoriAnn1 wrote:
Or is $81 unearned income below the $600 gross income threshold?
Yes, that is well below the filing threshold for an estate.
If you want to tie up all looses ends, however, you could simply prepare a 1041 manually entering the interest and dividend income and marking the return as "final". Even without an income distribution deduction, the exemption will easily cover the $81 in income.
