As trustee do i need to issue a k-1 to a beneficiary who does not file a 1040 because she does not have any earned income. Trust interest income for 2016 is $1,620.

I don't distribute any money directly to the beneficiary. I use the interest income to pay bills for the beneficiary who is disabled. Is there any need to submit a k-1 to the IRS? I fill out a 1041 hard copy return every year and pay taxes on that $1,620 generated from a couple of inherited cds in the trust. thanks in advance