I am required to file a Federal 1041 as a Trustee. I have filed for years as a resident of state X, with the residency of the trust determined by my (Trustee's) residency. Last August I moved from state X to state Y in August. Should I now file the state Fiduciary return in state X or state Y? I was in state X for more days, but I was in state Y on Dec 31.
