Do I need to file an estate tax return for my son if no estate income was received?

[tas]

I reported his income on his personal return. It's possible that in the future his estate may receive funds due to the circumstances of his death.

[SweetieJean]

Do you mean an estate income tax return?

[tas]

yes an estate income tax return

[tas]

I attended a seminar last night which confirmed no estate return is needed if less than $500 income

[Anonymous_ · Accepted solution]

" I attended a seminar last night which confirmed no estate return is needed if less than $500 income"

I am very sorry for your loss and the information you received is essentially correct; an estate income tax return is only required if the gross income for the tax year of $600 or more.

See https://www.irs.gov/instructions/i1041#idm139674713137312