State Income Tax Issues with Trusts

Date: Tuesday, February 20, 2024
Time: 11:30am - 1:30pm
Location: Minnehaha Country Club
Speaker: Cannon Teleconference

This Cannon Teleconference will be offered in person at the Minnehaha Country Club or virtually from your home/office. 

A buffet lunch will be served starting at 11:30 am. The webinar begins at noon.


Registration for in-person attendance will close at 5 pm on Thursday, February 15th. 


There’s a wide variety of fiduciary income tax laws among the states. In fact, many states have no fiduciary income tax at all or have a fiduciary income tax regime that is easily avoided. Given these facts, and considering our mobile society, estate planning professionals need to be conversant with how to structure estate planning vehicles and transactions to minimize state income taxes. Many factors, sometimes leading to conflicting results in, or tax being imposed by, multiple states, must be taken into account. During this teleconference, we’ll discuss the following:

  • How a trust is or may become subject to a state’s income tax
  • Constitutional challenges to a state’s taxation of a trust
  • Changing a trust’s residency to avoid state income tax
  • Determining the source of income for state income tax purposes
  • Trusts that are subject to state income tax in more than one state


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