No. You do not have to file Form 1041 for $32.65 of income. The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic estate that has:
- Gross income for the tax year of $600 or more, or
- A beneficiary who is a nonresident alien.
- If you held a qualified investment in a qualified opportunity fund (QOF) at any time during the year, you must file your return with Form 8997 attached.
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