"As the trustee, am I required to file an income tax return?
"
If the trust retained the $24 of interest income and had no additional income, you can forget about filing a Form 1041 income tax return (the total income does not exceed either the $100 or $300 exemption), despite the fact that it would certainly be a good practice to do so.
If you distributed the income to the beneficiary(ies), then file Form 1041, and associated K-1(s), so the beneficiary(ies) can report the income on personal income tax return(s).
