I'm sorry for your loss!
No - You do not have to file a 1041 return for your mother's estate, unless the estate has:
1. Gross income for the tax year of
$600 or more, or
2. A beneficiary who is a
nonresident alien.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"