State Fiduciary rtrn for a trust. If I'm the fiduciary living in VA and it was my deceased father's trust created/mngd in MD, what state requires a return? VA or MD?

[Phalconquest8]

The trust is an Irrevocable trust. I'm the fiduciary and also a beneficiary. This is the first year for filing 1041. Does filing depend on what state the trust was created in at the time of my father's death (MD), or since I'm the fiduciary living in VA do I fill out a Virginia return?

[RobertB4444]

Depends on the source of the income.  If the income comes from Maryland sources then the trust will file a Maryland return detailing all the Maryland income.  Then it files a Virginia return where it details all of the non-Maryland source income and takes a credit for any taxes paid to Maryland.

If none of the income is Maryland source income then the trust just files federal and Virginia.

@Phalconquest8