Situs of Trust - Spidell

Situs of Trust

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Message Board Situs of Trust

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by David Ellis.
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    • #274632
      Anonymous
      Participant

      A surviving spouse moved from CA to OR in 2019.  While in OR, the deceased spouse’s exemption trust was funded.  The surviving spouse was the sole trustee and beneficiary.  The surviving spouse died in 2020 before the 2019 trust returns were filed.  The successor trustee is a CA resident.  Which state should the trust be filing tax returns for 2019 and 2020?  Thanks.

    • #274639
      David Ellis
      Participant

      I would say that since the trust was funded in Oregon…and the beneficiary and trustee were both in Oregon in 2019…….then for 2019 the situs is Oregon.   For 2020 it would be Calif….since that is where the trustee is located at this time.

       

       

       

       

       

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