We have a trust in my deceased father's name that was set up in NC. My mom is the beneficiary and now lives in UT. Which state do I file in for my father's trust?

My mother's CPA kept filing the State form in NC even though she moved to UT.  Was that correct?  All of the income from my father's trust was reported on my mother's taxes from schedule K1.

State tax filing

Re North Carolina:

The fiduciary must file an income tax return for the estate or trust for which he acts if he is required to file a federal return for estates and trusts and (1) the estate or trust derives income from North Carolina sources or (2) the estate or trust derives any income which is for the benefit of a resident of North Carolina.

See https://www.ncdor.gov/taxes/other-taxes-and-fees/estate-trusts/estates-and-trusts-returns


Re Utah:

See https://tax.utah.gov/forms/current/tc-41inst.pdf

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