Individuals make income; Estates make income
Individual income is called just that - Individual Income
Estate (and Trust) income is called Fiduciary Income
In general, income and deductions for Individuals and Estates is
Decided in the same manner
Calculated in the same manner
Reported in the same manner
Therefore
Individuals must file Individual Income Tax Returns (From 1040/PA 1040)
Estates (and Trusts) must file
Fiduciary Income Tax Returns (Form 1041/PA 1041)
For further reference, the
IRS website states that
The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used
to report the income, deductions, gains, and losses of estates and trusts,
as well as distributions to beneficiaries and income tax liability