I do not agree many of the previous posts. The answer is "depends". When folks create a grantor type trust (known as a living trust) the trust does NOT file a tax return. When the original grantors (parents) pass away, the trust then becomes a tax paying entity and files a trust return.
This article explains this in greater detail.
https://www.fool.com/knowledge-center/taxation-of-family-trusts.aspx
Debby H, CPA
