Florida has neither an estate tax nor an income tax (on estates, trusts, or individuals) so there is nothing you (or the beneficiaries) need to file in Florida.
In other states, the law varies and, as I mentioned, California requires a return to be filed by the estate or trust is a resident is receiving a distribution.
See https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html
