Family Trust

[Bird Legs]

Is there a requirement for a family trust to file a tax return? The surviving spouse
is the executor of the trust and is the beneficiary of all the income.
Thanks for your help in this.

[OldJack]

Yes... you state the "surviving spouse" which implies to me that the grantor has died and this is now a irrevocable trust that must file and pay income tax on earnings of $600 or more that has not been passed to beneficiaries for taxation. If the income is passed to the spouse as required the trust gets a deduction for the same.