Are two tax filings required for deceased, one personal and another for the trust?

[smishke]

My mother died in 2019. There was very little income in her name. Mainly social security and retirement benefits. Everything else was titled in the name of her trust. The trust income was not very much. There is no other property or real estate.

Should I do two filings, one for her and another for her trust?

[AlanT222 · Accepted solution]

You may be required to file two income tax returns, depending you the amount of income from each source.  Please click here to determine minimum trust income that requires the filing of form 1041.  Please click here to determine if you must file a return for your mother.  

[smishke]

Thanks - So if I have to file (apparently I do!), does that refer to both state and federal. I'm in California.

If so, that would be state and federal for my mother and state and federal for the trust. correct?

[LeonardS]

Yes, two tax returns are required.  Form 1040 to report income received by the deceased prior to their passing.  And Form 1041 to report the Estate income and expenses.