Do I need to file a 'Final' 1091 Estate?
Here's the situation:
My Uncle passed away July 2016. I'm the executor and have filed the 2016 1041 'Initial' return with no pass thru to beneficiaries (all taxes paid from estate in 2017). The remaining income generated was only $148 interest. According to IRS instructions, I would technically not need to file a 1041, as this income is well below the $600 minimum.
My concern is with the 'Initial' vs 'Final' options. Should I file, even thought the tax liability is $0, just to have filed a Final return? If I should/need to file, Do I need to include a 8960? Are there any other forms I need to include?