I have a question regarding 1041's.  Our office is working on a 2021 Estate.  The first fiscal year there was nothing to report so it would have been a zero return.  The attorney decided not to file the return since it wasn't really necessary.  Now we need to file a 1041.  This will also be a zero return but we need to report attorneys' fees, paid.  My question is:  how do I mark the return?  Do I mark it as an initial return, not mark it at all?  Or do I need to prepare that initial return and then this second return?  Either way there won't be any tax because everything goes to the spouse but I just want to make sure I mark the return properly.