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Thanks. Feels strange to just let it linger like that. And I haven't found anything on the instructions about how to properly not file a return if it's under $600.

 

I noticed on the 1041 form it has a check box for "has the decedent’s estate has been open for more than 2 years".  That's what made me wonder if this is focusing on trusts that should be disburse and closed within a year or two.