Estate Law Questions? Ask an Estate Lawyer.
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Trusts are required to have a tax ID# XXXXX to file taxes each year. However, this is only if there is income of $600 or more. So, it looks like you are good for 2011. However, since there is income you will want to obtain a tax number and file this year.
It is a fairly easy matter to obtain a tax number. Just use IRS form SS-4 found here: http://www.irs.gov/pub/irs-pdf/fss4.pdf
Instructions are found here: http://www.irs.gov/pub/irs-pdf/iss4.pdf
And don't forget, keep track of all expenses so that you can use those as deductions against any income. I would also suggest using a tax accountant to do your first year's taxes (at least).