Do I need to file an estate return if the estate income is less than $600, and the decedent’s house was sold for the same value as it was when she died (no capital gain)?

[Rcpatter]

The house was the principal residence of the decedent until her death.  It was sold about 3.5 months after her death, and there was no appreciable change in the fair market value from her date of death until the date the house sold.

[M-MTax]

No need to file if income is less than $600 BUT the IRS has no way of knowing there was no gain on the sale of the house unless you file a return and report the selling price and the basis.....which should be the same.