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posted Jun 3, 2019 1:30:19 PM

If an estate itself (not a trust) has no income or other transactions after the date of death to report, is a return required?

This pertains to a situation where most assets were held under a trust for which there are successor trustees, filing a separate trust return.  Also, it is understood that a final return for the individual will be required for transactions prior to the date of death. 

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Level 15
Jun 3, 2019 1:30:20 PM

The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic estate that has:

1. Gross income for the tax year of $600 or more, or

2. A beneficiary who is a non-resident alien.

1 Replies
Level 15
Jun 3, 2019 1:30:20 PM

The fiduciary (or one of the joint fiduciaries) must file Form 1041 for a domestic estate that has:

1. Gross income for the tax year of $600 or more, or

2. A beneficiary who is a non-resident alien.