As far as the final tax return, losing the $600 credit is the only downside to that action.
You might consider does including the credit cause a refund over $600? If the estate income is less than $600, an estate return will not be required. So you may still get both advantages.
The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic estate that has:
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Gross income for the tax year of $600 or more, or
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A beneficiary who is a nonresident alien.
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If you held a qualified investment in a qualified opportunity fund (QOF) at any time during the year, you must file your return with Form 8997 attached.
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