A Wyoming deceased taxpayer received a distribution of income from an estate based in Arizona. Should this be a Wyoming income which has no income tax?

[BobKamman]

Did you receive an Arizona Form 141 Nonresident Schedule K-1?

[Country]

No Nonresident 141 was issued.  I should have provided more information.  83% of the income was cash out of an annuity from Prudential to cover potential assisted living cost.  The remaining income in the estate was dividends and sales of mutual funds. 

[sjrcpa]

In general, income from intangible, nonbusiness property is taxable only in the beneficiary's state of residence.

[BobKamman · Accepted solution]

No Arizona source income, so no Arizona tax owed.