Very basic 1041 questions

[BHoffman]

I haven't prepared a 1041 in a long time, and never while I've been self employed. Have a few basic questions:

1. Mother passed away in Aug. 2008. She was not required to file a 1040 as her only income was SS and a little bank account interest. Is her final form 1040 required?

2. Mother left only a small sum of cash in a bank account. Interest was less than $600. Is form 1041 required? Daughter is the sole beneficiary and is a cosigner on the account. The 1099-INT was issued to Daughter's name and SS#.

Thanks for your advice.

[Koss]

Very basic 1041 answers

1. No

2. No


BMK

[BHoffman]

Very basic gratitude

Thanks Koss