I had a special needs trust set up for my 22 year old daughter in October, 2010. I am trying to get SSI ( Social Security Disability) for her. The trust is designed to set aside from consideration about 1100 shares of Bank of America stock that my parents began saving for her college since she was an infant. Since October the only activity with the stock has been a dividend of 1¢ per share, or $11. Do I need to file a return for this trust? What form do I use? I worked as an income tax preparer for 10 years, but I am out of that now, and I never filed a trust return during that time anyway.