1041 requirement

[FL CPA]

I don't do 1041s at all and have a family member that needs help with one. I have researched but still can't figure out where to include some income

 

An individual passed away in an accident. 
Mother is the estate reporesentative
The Estate receives about $80,000 from a personal injury settlement claim and will receive more money in 2020 from same claim 

is the $600 exemption gross or taxable? 

The 80,000 is not taxable. How do I include that nontaxable income in the return ??  

 

NO Estate return is required 

[Lynn EA USTCP in Louisiana]

The 1041 is an “income” tax return. The $80,000 settlement is not reported on the 1041. But any interest, dividends,  capital gains earned by the settlement funds are reflected on the 1041.