The Estate of my deceased mom has received a 1099S for the sale of her house along with a 1099Int for the interest earned ($224). Do I need to file a tax return?

[adeck24]

Both of these documents have come to "The Estate of..."  The gross proceeds for the sale of the house (230,000) was placed into the Estate account.  Interest in the amount of $224 was earned within the year of 2016.  Does the Estate need to file a tax return? 

[fanfare · Accepted solution]

Only if the estate earned over $600.

The proceeds from the house sale are not considered earnings.