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@Jamie L Walling wrote:

The trust was fomed in CA and according to the FTB, we do not have to file a CA fiduciary return if there are no CA fiduciaries, noncontingent beneficiaries or California sourced income.

I love your answer but it isn't supported by my research and other CPA's advice.

Do you have a source?

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I really don't understand this discussion.  Your post says there is a California beneficiary.  Then @sjrcpa comes along and says "Even if it's not a CA trust, CA wants a return if the Trustee or a beneficiary is a CA resident."  

And you don't give the location of the trustee, but it looks like California, so you have a California fiduciary. 

Ask Oregon if you have to file an Oregon trust return.  Probably, because you have Oregon beneficiaries.  And that's where you get the state K-1 forms for them.