need for Form 1041 in year spouse dies?

Technical topics regarding tax preparation.
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makbo  
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This question is based on seeing a W-2 with deceased spouse SSN on it, and in employee name/address box, it shows "To the Estate of Joe Taxpayer".

I assume it's normal not to have any estate/trust income tax filing requirement when MFJ Form 1040 includes a spouse deceased during the year. Seems like every year for the past 3-4 years in my small practice I've had a tax client where one spouse died. But I never thought to ask.

So now I am. In a community property state, with a revocable "living trust" in place by the couple, what would trigger Form 1041 filing requirement (yes, I know, gross income or taxable income over certain small amounts, but I mean, what circumstances typically lead to that condition being met?)

I assume normally, most assets, such as financial accounts, retirement accounts, and owner-occupied home pass directly to surviving spouse as beneficiary, so any income from those properties after DOD automatically goes to spouse, right? But what if decedent receives a post-death paycheck? Would that technically require a Form 1041 for the year? Or is it just something most folks ignore if the income received post-death is routine and/or small amounts, and info forms show the deceased SSN?
 

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