File taxes (1041) on $0.01 of interest earned by trust?

[davidsson]

This certainly feels like a stupid question, however, I'm not a professional and don't want to screw up in any way!!

- Mom passed in 2023.

-  All funds were distributed from the trust in 2023.

- I completed/submitted estate and trust income (joined by 645 election) on 1041 for 2023 in April 2024 (and checked the box saying this would be the last return).

- There was $0.01 of residual interest income deposited in the first week of January 2024 (after I worked very hard to avoid it).  This will be the only income to the trust in 2024.

UGH!!!!!!!!!

Logic and practicality tell me that I won't receive a 1099 (since it's less than $10) and it's certainly so small an amount that no one should care.

But... I have a bit of OCD and again, don't want to mess up.

Is there any reason I will need to file anything/anywhere (in 2025 for 2024 income) about this $0.01?  Or can I forget about it?