Detailed Answer — how federal and Georgia rules apply

Short answer: Possibly. Federal filing obligations for an estate (Form 1041) depend on the estate’s income and the residency of beneficiaries — not on whether the executor actually made distributions. You also still must consider the decedent’s final individual return (Form 1040) and whether a federal estate tax return (Form 706) is required. Georgia has its own fiduciary income-tax rules that can apply as well.

Federal fiduciary income tax (Form 1041)

The federal fiduciary income tax return for estates and trusts is Form 1041. The IRS requires a Form 1041 when any of these apply:

• The estate has gross income of $600 or more for the tax year; or
• Any beneficiary is a nonresident alien.

Gross income includes interest, dividends, rental income, capital gains, and other income the estate receives after the decedent’s date of death. Those amounts are taxable to the estate even if the executor retains the funds and makes no distributions. See IRS guidance: About Form 1041 and IRS Publication 559 (Survivors, Executors and Administrators).

Decedent’s final individual return (Form 1040)

The decedent’s final Form 1040 must report income earned up to the date of death. That return is separate from any Form 1041 for post-death income. Use the decedent’s Social Security number for the final Form 1040. If the estate will be filing Form 1041, the estate will generally need its own Employer Identification Number (EIN). See how to apply for an EIN: IRS — Apply for an EIN.

Federal estate tax (Form 706)

Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) is a different return that reports the value of the decedent’s gross estate for estate-tax purposes. It is required only when the decedent’s gross estate exceeds the federal filing threshold for the year of death. That threshold changes over time. If the gross estate is below the federal exclusion amount, Form 706 is usually not required. See: About Form 706.

Georgia fiduciary (estate/trust) income tax

Georgia requires fiduciary income tax filings for estates that have taxable income subject to Georgia income tax rules. The state’s requirements track the need to report taxable income earned by the estate while it exists. The Georgia Department of Revenue provides details on fiduciary returns and filing requirements: Georgia DOR — Fiduciary Income Tax. You can also review Georgia law on revenue and taxation and on wills/trusts for administration context at the Georgia Code pages: O.C.G.A. Title 48 — Revenue and Taxation and O.C.G.A. Title 53 — Wills, Trusts and Administration of Estates.

Common scenarios

• No income after death, no nonresident beneficiaries: You generally will not need to file Form 1041. Still file the decedent’s final Form 1040 for income up to death if required.
• Interest or dividends paid into an estate’s account (even if not distributed) total $600 or more: The estate likely must file Form 1041.
• A beneficiary is a nonresident alien: File Form 1041 regardless of income level.
• Large gross estate that may trigger federal estate tax: Consider whether Form 706 is required.

Practical steps an executor or personal representative should take

1. Gather bank statements, brokerage statements, and records of all income received by the estate after death.
2. Prepare and file the decedent’s final Form 1040 if needed.
3. Determine whether post-death gross income for the estate reaches $600 in a tax year or whether any beneficiary is a nonresident alien. If so, obtain an EIN and file Form 1041. See: About Form 1041.
4. Check whether Georgia fiduciary returns are required for the same tax year and follow Georgia DOR guidance: Georgia DOR — Fiduciary Income Tax.
5. Keep good records. Even if you don’t file a federal fiduciary return, accurate records justify that decision and assist with beneficiary accounting and any future questions.

Deadlines: Form 1041 is generally due by the 15th day of the fourth month after the close of the estate’s tax year (April 15 for calendar-year estates). You can request an extension, but an extension to file does not extend time to pay tax. For the decedent’s final Form 1040, the usual deadline rules for individual returns apply. If you think Form 706 may be required, its filing deadline and rules differ (generally nine months after date of death, with possible extension). Consult the IRS instructions for each form for exact dates and extension procedures.

Helpful Hints

• Do not assume “no distributions” means “no filing.” Income received by the estate matters, not whether you distributed it.
• Collect all account statements from the date of death through administration. Small amounts of interest or dividends can trigger a filing obligation.
• If you must file Form 1041, you will need an EIN for the estate. Apply early to avoid delay.
• Prepare the decedent’s final Form 1040 first; that return covers income to the date of death. Post-death income goes on Form 1041 (if required).
• If you’re uncertain about whether a beneficiary is a nonresident alien, ask the beneficiary for a U.S. taxpayer ID or Form W-9; if they are nonresident, you must file Form 1041 regardless of income level.
• Keep beneficiaries informed and provide Schedule K-1s if the estate files Form 1041 and makes distributions later; K-1s report each beneficiary’s share of estate income.
• When in doubt, consult a qualified tax professional or attorney experienced with Georgia estate administration and federal tax rules. They can review your estate’s facts and confirm filing obligations and deadlines.