1041 state fiduciary income for estate taxes

[Adamzonian]

Which state do I need to file the fiduciary income tax return in, that of the decedent, the beneficiaries, or the personal representative? By the name "fiduciary", I'm assuming that of the personal representative but would love clarification. 

[Anonymous_]

The answer to your question actually depends; state laws vary. 

The state in which the decedent passed is typically the situs, but some states require a return if the entity is being administered in that state and others require a return if a resident beneficiary receives a distribution.

[Adamzonian]

Thanks for the reply. Some more details: The decedent lived in MA, 3/4 beneficiaries are MA residents, one beneficiary (the personal representative) lives in NY.  All income was generated in MA.

[Anonymous_ · Accepted solution]

With respect to MA, the decedent was an MA resident so a return will be required.

See https://www.mass.gov/doc/2021-form-2-instructions/download

With respect to NY, it does not appear as if a return would be required unless there was NY source income.

See https://www.tax.ny.gov/pdf/current_forms/it/it205i.pdf