State taxes for an trust

[csbarbero]

This is a follow up to a previous question.  My Mom passed in late 2024 and as Executor I set up 4 trusts (each with its own EIN) in mid 2025 for her 4 grandkids.  Two are mine and live with me in Oregon, 2 live with my brother in New York.  I funded all 4 accounts, and each earned the same interest: ~$476.  Consequently, I received 4 1099-INTs all with the same amount.  It was clear with a previous question and answers I do need to file a form 1041, even though the amount is owed is less than $25.  What is not clear is if I need to file state taxes as well and if I do if I need to fill out 2 for OR and 2 for NY or all 4 in NY.  

Again, thanks for any help.

[M-MTax]

You have to take a peek at the OR and NY web sites:

https://www.oregon.gov/dor/programs/businesses/pages/estate.aspx

https://www.tax.ny.gov/forms/fiduciary_cur_forms.htm