@RobertB4444 wrote:
@Dtabor No. A trust has to earn at least $600 in order to have to file a tax return.
That is the threshold for estates. For trusts the filing threshold is any taxable income for the tax year or gross income of $600 or more (regardless of taxable income).
See https://www.irs.gov/instructions/i1041#en_US_2021_publink1000285943
