I am a trustee who has completed a 2013 form 1041 for a complex trust. The total tax due (line 27) is $0.19 (nineteen cents). Do I need to pay this? The instructions for form 1040 say that you do not have to pay if the amount owed is under $1. However, the instructions for form 1041 contain no such language. I am using the 2012 form 1041 instructions, because the IRS has not yet released the 2013 version, but I am assuming that for the purpose of this question there will be no change from last year to this year.

I called the IRS, and after talking with three different people and being on hold for 45 minutes, I was basically told that the IRS cannot answer this question. I was advised to hire a CPA or tax attorney, so that my high priced hired help could also be told that the IRS cannot answer this question. Very frustrating.

Yes, it's only nineteen cents, but if I don't have to cut and mail a check, I would rather not do that. I am fairly certain that I need to file the return, because there is taxable income, but hopefully I can file electronically.