DavidD66
Expert Alumni

State tax filing

You are correct.  Since the rental property is located in CT, the income is CT source income which requires that the estate file a CT tax return.  If you are the administrator of the estate and also located in MA, then you have to file a MA return.  If you are in a different state you need to check the rules for that state.  Some states require that you must file a state return if the administrator is located in the state.  If you are in MA, you will file a MA resident tax return and a CT non-resident tax return.  Both states will tax the income and MA will give you a credit for the tax paid to CT.  The credit may be less than the tax paid to CT.

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