They really shouldn't have requested an EIN for a revokable trust. You do not have to file, but you may get a nasty-gram from the IRS asking why you didn't. Or not, they're so deep in unfiled returns, you may get a letter in five years LOL If you do get a letter, you can just respond to it explaining that it's a revokable trust and all income has been reported on form 1040, as that is the correct treatment.