I was contacted by a former client's daughter about preparing a return for their trust.  The trust was established in 2001 and the daughter was the trustee.  No returns have been filed for the trust as the mother's assets and annuity were never moved into the trust.  The client passed away in 2021 and the daughter had an attorney apply for an EIN for the trust.  There is currently minimal (less than $600) of income by trust.  They are ready to close the trust and distribute the money left in the bank account.  What returns need to be filed?  The client was a resident of California and the daughter is a resident of North Carolina.