Court appointed mother as Guardian of Minor's Estate fbo daughter (six years old). Her ex husband died in car accident and left daughter $750k in life insurance. An account was opened by mother with Ameritrust in the name of "daughter's name" (minor) Guardianship "mother's name" Guardian.

1) Is a 1041 required for the taxable interest, div, etc. or does this all flow through to the mother's return since she is the guardian?

2) If to mothers return, would kiddie tax come into play?

As always, thanks in advance for your help.