Is 1041 necessary for a Trust? Please clarify the "ANY taxable income for the year" rule.

from IRS instructions

Trust
The fiduciary (or one of the joint fiduciaries) must file Form
1041 for a domestic trust taxable under section 641 that has:
1. Any taxable income for the tax year; - you don't habe any taxable income - taxable income means line 23 
2. Gross income of $600 or more (regardless of taxable income); you apparaantly did't have gross income of $600 or more 
3. A beneficiary who is a nonresident alien; or
4. If you held a qualified investment in a QOF at any time

however , you may have an NOL which in order to be able to carry it forward you would need to file. see the following rules

Line 23—Taxable Income
Minimum taxable income. Line 23 can't be less than the larger of:
• The inversion gain of the estate or trust, as figured under section 7874, if the estate or trust is an expatriated entity or a partner in an expatriated entity; or
• The sum of the excess inclusions of the estate or trust from Schedule Q (Form 1066), Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation, line 2c.

Net operating loss (NOL). If line 23 (figured without regard to the minimum taxable income rule stated above) is a loss, the estate or trust may have an NOL. Don't include the deductions claimed on lines 13, 18, and 21 when figuring the amount of the NOL. ( if there net income when excluding these lines there is no NOL so no need to file) 
Generally, an NOL can only be carried forward to subsequent years and cannot be carried back
during the year, you must file your return with Form 8997 attached (for Qualified Opportunity Fund) .