As I see the Florida Department of Revenue there seems to be no requirement for a trust return in this case(may be all cases?): taxpayer died and attorney set up a federal ID# for a trust to receive the life insurance policy; included with the insurance proceeds was $9,800 interest income, the trust was recorded as the beneficiary and the wife is the sole beneficiary, so I file a first and last 1041 and record the beneficiary getting the income (she is a Florida resident), and file nothing with the Florida Department of Revenue. The estate was handled by attorneys in Florida and there was nothing taxable on the Federal and they filed estate required forms for Florida.
Everything was received by an account with the Federal name and ID# and all was distributed to the wife.
