I have a trust that became Irr on DOD of the taxpayer (a CA resident). The trust holds CA property. It has one beneficiary that is also the trustee who is a resident of Minnesota. No property has sold or income generated in CA. I have a Fed filing requirement and I think I have a Minnesota filing requirement, but, no CA requirement until CA source income is generated. Is my thinking correct?
If the trust has no income, and no nonresident alien beneficiaries you do not have a federal filing requirement, and with no income you are not required to file a California return either. I can not speak to the rules for Minnesota, but my guess would be that you do not have a filing requirement there either.