Gross income to the estate would be income that is generated by the assets of the estate. In your case, you mentioned that there is a bank account that generated a very small amount of interest. That interest would be considered gross income to the estate.
Based on the information you shared, if the bank account interest is the only income to the estate, a Form 1041 should not be required.
To learn more, take a look at the following information:
Deceased Taxpayers – Filing the Estate Income Tax Return, Form 1041
@JodyBossle
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