Hello, the answer depends on the reason for your filing these returns. If your parents died while they were legal residents of Florida AND if this tax return is being filed to report on the income that THEY earned during the year before they died, you file the returns in Florida.
But if you're filing the returns to indicate how much income YOU earned from the trusts, then you file your returns in Minnesota.
It doesn't matter where the trusts were set up. What matters is where the people who were getting earnings from the trusts were legal residents.
