9091 / What filing requirements apply to qualified disability trusts?

A qualified disability trust will generally be responsible for filing a tax return in the same manner as any other trust. The filing is made on Form 1041 and must be made if any one of three circumstances applies: (1) the trust has taxable income for the year, (2) the trust had gross income of $600 or more for the year regardless of whether it had taxable income or (3) the trust has a beneficiary who is a non-resident alien. Form 1041 is due at the same time that personal income tax returns are due for the year (a five-month extension may be available upon request).