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Which State Do I File A Trust Return In?

Level 8

I have a Wisconsin client who died in 2022. She had a trust. She named her daughter the trustee. The daughter lives in Illinois.

Should I file a WI 1041 or an IL 1041?

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2 Comments 2
Level 2

For Wisconsin (and Illinois) the statute is "A trust created by a decedent's will (testamentary trust) is resident at the domicile of the decedent at the time of the decedent's death, unless transferred by a court having jurisdiction to another court's jurisdiction."

I had a similar situation where the decedent died in FL, beneficiary moved to WI and transferred the executor power to her son in Illinois. The irrevocable trust remained a resident of FL per the family's Trust attorney.

Level 15

Probably both. And where do the beneficiaries live?