A client started a 1041 Trust (Revocable).  The client is the grantor / trustee.  From what I've read in the instructions for form 1041, there was no need to file a form 1041 (trust has never had income).  Any income would be claimed on the clients tax return.  

The client applied for an EIN in 2022.  The IRS EIN form says a 1041 needs to be filed.  Does just obtaining an EIN change reporting requirements?  Seems pretty clear in the instructions.  The optional methods seem to allow for not having to file form 1041.  

Any input would be appreciated.  Thanks!