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posted Jun 1, 2019 8:29:06 AM

My father established a revocable trust in MI . I am trustee and live in VA. Where do I file the trust's taxes? MI or VA? He died in 2010.

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Level 15
Jun 1, 2019 8:29:08 AM

"Where do I file the trust's taxes? MI or VA?"

Determining the state residency of trusts can be tricky and you might want to seek professional assistance. 

I have included links (below) to the MI and VA web sites which will give you a thumbnail synopsis of the filing requirements and residency rules for both states. Note that it is possible to have a filing requirement in a "non-resident" state if the trust/estate had income sourced in a state (e.g., rental real estate income)

On a side note, the trust became irrevocable, and a separate taxable entity, in 2010 when your father died.

VA: https://tax.virginia.gov/fiduciary-income-tax

MI: https://www.michigan.gov/taxes/0,4676,7-238-43513_91632---,00.html

1 Replies
Level 15
Jun 1, 2019 8:29:08 AM

"Where do I file the trust's taxes? MI or VA?"

Determining the state residency of trusts can be tricky and you might want to seek professional assistance. 

I have included links (below) to the MI and VA web sites which will give you a thumbnail synopsis of the filing requirements and residency rules for both states. Note that it is possible to have a filing requirement in a "non-resident" state if the trust/estate had income sourced in a state (e.g., rental real estate income)

On a side note, the trust became irrevocable, and a separate taxable entity, in 2010 when your father died.

VA: https://tax.virginia.gov/fiduciary-income-tax

MI: https://www.michigan.gov/taxes/0,4676,7-238-43513_91632---,00.html