What is the minimum gross income for a domestic estate that requires filing Form 1041?

The minimum gross income threshold for a domestic estate to file Form 1041, which is the U.S. Income Tax Return for Estates and Trusts, is established at $600. This requirement applies to estates that have gross income equal to or exceeding this amount during a taxable year. The gross income includes all income earned by the estate, and when it meets or exceeds the specified amount, it triggers the obligation to file the return.

In the context of tax compliance for estates, this threshold helps ensure that estates generating significant income are held accountable for their tax liabilities. Therefore, if an estate's gross income reaches or surpasses $600, it must file Form 1041 to report this income and pay any taxes owed.