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Does an Illinois complex trust need to file an Illinois return if the grantor is no longer an Illinois resident and the beneficiary is NOT an Illinois resident?
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June 6, 2019
8:29 AM
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State tax filing
"Does an Illinois complex trust need to file an Illinois return..."
If the trust is still a grantor trust, then an Illinois return is not required to be filed.
See http://www.revenue.state.il.us/Businesses/TaxInformation/Income/fiduciary.htm
If the trust is a nongrantor trust, then the issue is somewhat more complicated as an Illinois appellate court case (Linn) held, generally, that taxing the income of a trust with no current connection to Illinois was unconstitutional, a decision with which the Illinois Department of Revenue most likely does not agree.
June 6, 2019
8:29 AM