Do i as estate executor need to file a federal tax return for my deceased brothers estate with a value of $45,000?

[60norm]

 this estate is being closed soon and put in a trust for his son until he reaches 21 years of age per will instructions. the estate was required to get an ein to open an estate checking account.

[Rick19744 · Accepted solution]

No federal, but you will need to look into any state estate implication.