| What are filing requirements for a Trust Tax Return?
According to the IRS, the fiduciary, generally speaking, "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 nonresident alien.
Since the gross income from the Trust is <$600 and the beneficiary is not a non-resident alien, it would appear that you would be exempted from the filing requirements of Form 1041.
Hence, there is nothing to worry as far as filing the Trust tax return based on your situation! | 
