Completed federal form 1041 with K-1's as I am the trustee for my mother's trust who recently passed. There is only small post-death trust income via interest/dividends, but enough to go over the $100 complex trust exemption. Now TT business is asking which state return I want to complete. Here is the question, my mother lived in Idaho, but I (the trustee) live in California, with fellow beneficiaries in Idaho and Colorado. Which state returns do I need to complete for the trust's income after she passed?