I have a client who has a Separate Share Trust from his deceased mother that earned $100 in interest last year.  That is the only income reported for this trust for 2020.  Does a 1041 need to be filed or can he report the $100 directly on his Schedule B.  I don't have unlimited 1041's feature and it seems kind of wasteful to pay over $100 to complete a 1041 in Proseries, especially trying to explain to the client why I have to charge him this kind of fee to cover my costs.