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Form 1041 Estate

My client is the executor for his deceased mother.

His mother resided in New York State.

My client resides in Georgia.

What state are we required to file taxes with? New York State or Georgia?

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7 Comments 7
Level 9

Here is a promise that New York will follow your client to the ends of the earth if there is no NY return filed.  Your client's personal return will show the possible income to him/her on the Georgia return.  

So my client should file both NYS and GA state tax returns?

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Level 15
Level 15
The estate is in NY. You'll file the NY equivalent of the 1041.

Level 15

@poolcleaner was pointing out the fact - your client, the one that is the executor of his deceased mother, may have income from the estate return to be reported on his GA return.   The residency of the executor is not a factor in where the estate return is filed.

Level 14
Level 14

Make sure the trust was not set up as a nonresident. A lot of trust are set up as a nonresident by choosing  a trustee in a different state and not the state of the donor.

Level 15

No one mentioned trust. Yet on these forums estate and trust are frequently used interchangeably, when they are not.

Level 15

Someone did mention "executor."  Trusts don't have executors.  Estates do.  At least in backwards states like New York that have not adopted the Uniform Probate Code terminology of "personal representative."

Georgia is decided unfriendly when it comes to instructions for its Form 501.  However, they eventually state that "every resident and nonresident fiduciary haivng income from sources within Georgia or managing funds or property for the benefit of a resident of this state is required to file a Georgia income tax return on Form 501."  

He's a beneficiary, right?  I don't think his status as executor creates the filing requirement, but if he's a fiduciary for himself, managing property for his own benefit, I wouldn't want to argue that he doesn't have to file