not if it needs to be filed. here are the rules.
Who Must File
Decedent's Estate
The fiduciary (or one of the joint fiduciaries) must file Form
1041 for a domestic estate that has:
1. Gross income for the tax year of $600 or more;
2. A beneficiary who is a nonresident alien; or
3. If you held a qualified investment in a QOF at any time
during the year, you must file your return with Form 8997
attached. See the Form 8997 instructions.
An estate is a domestic estate if it isn't a foreign estate. A
foreign estate is one the income of which is from sources
outside the United States that isn't effectively connected with
the conduct of a U.S. trade or business and isn't includible in
gross income. If you are the fiduciary of a foreign estate, file
Form 1040-NR, U.S. Nonresident Alien Income Tax Return,
instead of Form 1041
