That is exactly it.   Has to be.   The 1041 that is showing zero income tax owed, is essentially all qualified dividends so they are being taxed at lowest rate, and in this case because income is so low, that rate is zero percent. 

I also went back to other 1041, and subtracted out the qualified dividends and did the math for tax on remaining balance and it adds up exactly as it should.   Thanks very much for your prompt and effective reply.    Appreciate it.