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

[mcnairmail]

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. 

[TomD8 · Accepted solution]

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.