See https://www.irs.gov/instructions/i1041#en_US_2021_publink1000286084
A final return (1041) is filed after termination of the estate or trust.
A final return can be filed even if a small amount of cash is retained to cover administrative, settlement, and other expenses.
See Treas. Reg. § 1.641(b)-3
https://www.law.cornell.edu/cfr/text/26/1.641(b)-3
It is always wise to consult with a qualified professional, in person, with respect to winding up affairs of the estate and/or trust and filing a final return.
