What tax return do I use to file $74 in dividend income for my brother's special needs trust?

[clayc34]

I am the administrator for my brother's special needs trust. Last year, the trust earned less than $10 in dividend income, and I did not have to file a return. This year, it has earned $74 in dividend income (the money is in a Vanguard money market account). What form do I use, and am I going to be asked a million questions in order to complete and file $74 in dividend income? If so, I will just go to an accountant and have him/her do it.

[RichardK · Accepted solution]

You use Form 1041 U.S. Income Tax Return for Estates and Trusts to file a trust return. However, a return is NOT required if the income is under $600.00. Click here for the IRS instructions for Form 1041.