thank you for your reply. I did check that and it seems to require that the Non-CA trust has to file since the beneficiary is CA resident (contingent) but he got a 2021 distribution. however, do not see why trust couldn't just give a K-1.
Trusts
The trustee may have to file a return if the trust meets any of these:
- The trustee or beneficiary (non-contingent) is a California resident
- The trust has income from a California source
- Income is distributed to a California resident beneficiary
And the trust has:
- Gross income is over $10,000
- Net income is over $100
