State Taxation of Trusts and Their Beneficiaries When There Are Multiple State Contacts

Gantt, Gamewell; McGown Jr., John
July 2001
Journal of State Taxation;Summer2001, Vol. 20 Issue 1, p1
Academic Journal
This article examines the state income taxation of testamentary trusts and individual trust beneficiaries when there are multiple state contacts. For matters of illustration, the focus is on states comprising the Northwest: Idaho, Wyoming, Montana, Washington, Oregon, Nevada, and Utah. Since three of these states have no individual income tax, the essence of the inquiry is limited to the state income tax systems of Idaho, Utah, Montana, and Oregon. Although the focus is on states in the Northwest, the concept applies nationwide.


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