https://ttlc.intuit.com/community/state-taxes/discussion/does-an-illinois-complex-trust-need-to-file-an-illinois-return-if-the-grantor-is-no-longer-an/01/724977#M33824 Thu, 06 Jun 2019 15:29:52 GMT rogerkap 2019-06-06T15:29:52Z https://ttlc.intuit.com/community/state-taxes/discussion/does-an-illinois-complex-trust-need-to-file-an-illinois-return-if-the-grantor-is-no-longer-an/01/724977#M33824 Thu, 06 Jun 2019 15:29:52 GMT https://ttlc.intuit.com/community/state-taxes/discussion/does-an-illinois-complex-trust-need-to-file-an-illinois-return-if-the-grantor-is-no-longer-an/01/724977#M33824 rogerkap 2019-06-06T15:29:52Z https://ttlc.intuit.com/community/state-taxes/discussion/does-an-illinois-complex-trust-need-to-file-an-illinois/01/724981#M33825 <P> <B> <I>"Does an Illinois complex trust need to file an Illinois return..."</I> </B> </P><P><B></B>If the trust is still a grantor trust, then an Illinois return is not required to be filed.<B><I><BR /></I></B></P><P>See&nbsp;<A href="http://www.revenue.state.il.us/Businesses/TaxInformation/Income/fiduciary.htm" rel="nofollow" target="_blank">http://www.revenue.state.il.us/Businesses/TaxInformation/Income/fiduciary.htm</A></P><P><BR />If the trust is a nongrantor trust, then the issue is somewhat more complicated as an Illinois appellate court case (<I>Linn</I>) 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.</P><P>See&nbsp;<A href="https://www.quarles.com/publications/for-trusts-with-no-current-illinois-connection-income-tax-is-unconstitutional/" rel="nofollow" target="_blank">https://www.quarles.com/publications/for-trusts-with-no-current-illinois-connection-income-tax-is-un...</A></P> Thu, 06 Jun 2019 15:29:53 GMT https://ttlc.intuit.com/community/state-taxes/discussion/does-an-illinois-complex-trust-need-to-file-an-illinois/01/724981#M33825 Anonymous_ 2019-06-06T15:29:53Z