Filing Income Tax Return for Special Needs Trust

[Guest guest]

I'm asking this question on IPADD as I have several parents who have asked me

this question, so I'm hoping can respond to this. To those of us who have

set up Special Needs Trusts for our loved ones with disabilities; when do you

need to file a return? In my situation the two family members (one in state and

one out of state) have simple savings accounts that are titled in the Trusts

with less than $5,000.00 in each Trust. One has her own EIN number for her

Trust and the other has her trust under a parent's social security number. Is a

1041 or other form required now that there is money in the Trusts?

Thanks. ~ P.