It sounds like the trust must stay in Virginia until it is terminated. It doesn't automatically move even though all individuals involved left the state. The Trust creation documents state that it is in Virginia. It looks like it is ok to have a Virginia trust with no current ties to the state. I'll change the mailing address, as recommended, but still file as if the trust is based in Virginia, until it closes. I'll see how TurboTax handles that. I don't think I will owe Virginia tax since the income from the remaining accounts is so low. Wouldn't I have to file full year Virginia trust returns until the trust closes?
