State tax filing

With respect to Texas, the only issue would be the franchise tax (see link below), but I believe there is a no tax due threshold of $1,130,000.

 

https://comptroller.texas.gov/taxes/franchise/forms/2019-franchise.php

 

 

With respect to Hawaii, a resident trust is a trust of which the fiduciary is a resident of the State or the administration of which is carried on in the State.

 

See https://files.hawaii.gov/tax/forms/2019/n40ins.pdf

 

 

With respect to California, the trust would generally not have a filing obligation if there are no California fiduciaries, California noncontingent beneficiaries, or California sourced income.

 

See https://www.ftb.ca.gov/forms/2018/18-541-booklet.html#Instructions-for-Form-541

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