Does an Illinois estate have to file a 1041 and schedule K, if the estate has not paid out to beneficiaries but interest and dividend income earned?

[gbellny]

There were no tax filings for 4 years and income was earned each year and final estate distribution will happen this year. 

[IRonMaN · Accepted solution]

Distributions don't determine filing status, but receiving income does.  Unless the income was real piddly, it sounds like there should have been returns filed over the years.

[gbellny]

Returns and tax paid? Who should pay it? The estate or the beneficiaries through a K1? For each year...

[IRonMaN]

If income was distributed, the beneficiaries pay.  If not, the estate pays.

[George4Tacks]

Maybe a stupid question, but why did you ask here? Illinois has all that on their website. https://www2.illinois.gov/rev/questionsandanswers/Pages/73.aspx

[gbellny]

I was more interested in the Federal requirements. Probably  didnt need to add Illinois description.

[George4Tacks]

Read the instructions, it is all there. https://www.irs.gov/pub/irs-pdf/i1041.pdf