Must Trust with Just $130 of Income File Tax Return?

Photo by Tachina Lee on Unsplash
Question:
We have an irrevocable family trust agreement on my Dad’s behalf. We only received a 1099-R for $130. The dividend check was written out to the trust and was deposited into a trust checking account. No distributions were made to beneficiaries. Do we have to pay taxes on this or even file a return?
Response:
No, you do not need to file a return because the filing threshold is $600 of trust income a year.