Form1041 /
Form 1041
A fiduciary of a decedent's estate must file Form 1041 if it has: (a) gross income for the tax year of $600 or more, or (b) a beneficiary who is a nonresident alien.
A fiduciary of a trust must file Form 1041 if it has: (a) any taxable income for the tax year, or (b) gross income of $600 or more (regardless of taxable income), or (c) a beneficiary who is a nonresident alien.