Business & farm

 
Thank you tagteam, I have a similar situation insofar as the 2020 Trust interest income is less than $100, under the Trust EIN, with myself (the son of the decedent) as the Trustee.  Your response was very helpful confirming that a Trust return does not need to be filed.  One follow-up question, do I as the Trustee have to report the interest income on my own 1040, since I am the beneficiary of the Trust and control the Trust bank account?