You state it is an Attorney's trust account, so there is no separate Trust and there would not be a 1041 prepared for it. Attorneys, in the course of their regular business operations, maintain "pooled" trust accounts at banks, and can need to establish a segregated one for a specific matter (client issue). The interest from the segregated account would be reported to that client; pooled trust account earnings go to IOLTA (common trust maintained, such as, by the State or Bar Association). Neither activity results in a trust. Are you sure this is a Trust, or a Trust Account?