Maybe. Under federal law, an estate must file a fiduciary income tax return (Form 1041) when the estate itself has gross income of $600 or more in a tax year or if any beneficiary is a nonresident alien — regardless of whether the estate made distributions to beneficiaries. Nevada has no personal income tax and imposes no state inheritance or estate income tax, so there is generally no separate Nevada fiduciary income return to file. For federal details, see the IRS guidance on Form 1041: https://www.irs.gov/forms-pubs/about-form-1041 and the Form 1041 instructions: https://www.irs.gov/instructions/i1041.

Detailed answer — when a federal estate (fiduciary) return is required

Federal filing requirements for an estate are set by the Internal Revenue Service. The main points to check are:

• Gross income threshold: If the estate has gross income of $600 or more during the tax year, the fiduciary must file Form 1041 (U.S. Income Tax Return for Estates and Trusts). Gross income includes interest, dividends, rental income, capital gains, taxable distributions from retirement accounts, and other receipts attributable to the estate after the decedent’s date of death. See: https://www.irs.gov/forms-pubs/about-form-1041 and https://www.irs.gov/instructions/i1041.
• Nonresident alien beneficiary: If any beneficiary of the estate is a nonresident alien, the estate must file Form 1041 regardless of the amount of income.
• Employment or other special tax returns: If the estate pays wages to household or other employees, it may need to file employment tax returns and obtain an EIN even if the estate’s gross income is below $600 for Form 1041 purposes. Apply for an EIN here: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online.
• Final individual return of the decedent: Separate from the estate’s return, someone must file the decedent’s final Form 1040 for the part of the year ending on the date of death if there was taxable income before death. See Form 1040 guidance: https://www.irs.gov/forms-pubs/about-form-1040.
• Estate tax (Form 706) is different: Federal estate tax (Form 706) is concerned with the total value of the decedent’s gross estate and is only required when the estate’s gross value exceeds the federal exemption amount. That threshold is much higher than the $600 income threshold for Form 1041; check current rules and filing requirements at: https://www.irs.gov/forms-pubs/about-form-706.

Important: whether the estate distributes income or retains it does not alone determine the Form 1041 filing requirement. The IRS tests the estate’s gross income for the year and the residency status of beneficiaries. Even if an administrator retains income in estate bank accounts, that income counts toward the $600 threshold.

Practical examples (hypotheticals)

• Small estate with only a checking account and minimal interest: If the estate earned $200 of interest in the tax year and has no nonresident alien beneficiaries, Form 1041 usually is not required (because gross income is under $600). The decedent’s final Form 1040 may still be required for the period before death.
• Estate holds investment accounts that generate dividends of $1,200: Even if the executor did not distribute any funds to beneficiaries, the estate’s gross income exceeds $600 and you must file Form 1041 and possibly issue Schedule K-1s to beneficiaries if income is distributed or allocated.
• No income but a beneficiary is a nonresident alien: You must file Form 1041 even if the estate had no gross income, because of the nonresident alien beneficiary rule.

Deadlines, EINs, and practical steps

• Form 1041 is generally due by the 15th day of the fourth month after the close of the estate’s tax year (for a calendar-year estate, that is usually April 15). See IRS instructions: https://www.irs.gov/instructions/i1041.
• If the estate files, it must use an Employer Identification Number (EIN). Apply online: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online.
• You can request an extension of time to file Form 1041 using Form 7004. The extension is for filing only, not for payment of any tax due.
• In Nevada, there is no separate state fiduciary income tax return because Nevada has no personal income tax and generally has no state estate or inheritance tax. For general Nevada tax information see: https://tax.nv.gov/.

Helpful hints

• Gather the estate’s financial records: bank/ brokerage statements, rental records, invoices, and receipts for the period after death.
• Compute the estate’s gross income for the tax year. Include interest, dividends, capital gains, rents, and taxable IRA/retirement distributions received by the estate after death.
• If you are unsure whether a receipt counts as taxable income to the estate, ask a tax preparer or probate attorney before assuming you can skip filing.
• Obtain an EIN early if you expect any reportable income, need to open estate accounts, or must pay employees or withhold taxes.
• If the estate’s only activity is paying debts and distributing assets under small‑estate procedures, check whether a fiduciary return is required; many small-administration situations still produce little or no estate income subject to Form 1041.
• Keep clear records of distributions and allocations. If you later distribute income to beneficiaries, you may need to issue Schedule K-1s and report distributable net income (DNI).
• When in doubt, consult a licensed tax professional or a Nevada probate attorney to confirm filing obligations and to avoid penalties for late or missing returns.