State Taxation of Trust Income by State (2026)

Updated October 5, 2026. Quick answer: Some states in the table below tax no trust income, and most of the rest decide whether a trust is a resident of the state by who created it, who runs it or who benefits from it, which is why the same trust can face different rules in different states. Each row links to that state’s own page, which quotes its tax agency or legislature.

Form 1041 (estate and trust income tax return), read line by line: Form 1041 lines 1 to 3, Form 1041 lines 4 to 9, Form 1041 lines 18 to 22 and Form 1041 lines 23 to 30.

Trust income, state by state

How to read the table

A rate is the figure printed in the state’s own document for the year shown on the state’s page. Where a state’s documents print no rule for a point, the state’s page says so instead of guessing.

Related: federal trust tax brackets.

Sources

• Florida Constitution, Article VII, Section 5 (Florida Senate): https://www.flsenate.gov/Laws/Constitution
• Florida Statutes Chapter 220, Income Tax Code (Online Sunshine): www.leg.state.fl.us
• Florida Corporate Income Tax (Florida Department of Revenue): https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx
• Florida Statutes Chapter 199, Intangible Personal Property Taxes (Online Sunshine): www.leg.state.fl.us
• Texas Constitution, including amendments through the November 4, 2025 election (Texas Legislative Council): https://tlc.texas.gov/docs/legref/TxConst.pdf
• Franchise Tax Frequently Asked Questions: Taxable Entities (Texas Comptroller of Public Accounts): https://comptroller.texas.gov/taxes/franchise/faq/taxable-entities.php
• Franchise Tax Overview (Texas Comptroller of Public Accounts): https://comptroller.texas.gov/taxes/publications/98-806.php
• Starting a New Business, Fiscal Notes, February 2016 (Texas Comptroller of Public Accounts): https://comptroller.texas.gov/economy/fiscal-notes/archive/2016/february/starting.php
• Hall Income Tax Overview (Tennessee Department of Revenue): https://www.tn.gov/revenue/taxes/hall-income-tax.html
• Hall Income Tax: Due Date and Tax Rates (Tennessee Department of Revenue): https://www.tn.gov/revenue/taxes/hall-income-tax/due-date-and-tax-rates.html
• Hall Income Tax: Exemptions and Deductions (Tennessee Department of Revenue): https://www.tn.gov/revenue/taxes/hall-income-tax/exemptions-and-deductions.html
• Income tax (Washington Department of Revenue): https://dor.wa.gov/taxes-rates/income-tax
• Frequently asked questions about income tax (Washington Department of Revenue): https://dor.wa.gov/taxes-rates/income-tax/frequently-asked-questions-about-income-tax
• Engrossed Substitute Senate Bill 6346, Session Laws 2026 (Washington State Legislature): https://lawfilesext.leg.wa.gov/biennium/2025-26/Htm/Bills/Session%20Laws/Senate/6346-S.SL.htm
• Personal Income Tax Guide: Estates, Trusts and Decedents (Pennsylvania Department of Revenue): https://www.pa.gov/agencies/revenue/forms-and-publications/pa-personal-income-tax-guide/estates,-trusts-and-decedents
• Personal Income Tax Rates (Pennsylvania Department of Revenue): https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates
• Tax Reform Code of 1971, Act 2 of 1971, Article III (Pennsylvania General Assembly): www.palegis.us
• 35 ILCS 5/1501 Definitions (Illinois Income Tax Act): https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003500050K1501
• 35 ILCS 5/201 Tax imposed (Illinois Income Tax Act): https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003500050K201
• Fiduciary (Trust and Estate) tax information page: https://tax.illinois.gov/research/taxinformation/income/fiduciary.html
• 2025 Form IL-1041 Fiduciary Income and Replacement Tax Return: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/fiduciary/il-1041.pdf
• 35 ILCS 5/203 Base income (Illinois Income Tax Act): https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003500050K203
• 2025 Schedule NR (Form IL-1041) Nonresident Computation of Fiduciary Income: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/fiduciary/il-1041-schedule-nr.pdf
• 2025 Instructions for Form 541, Fiduciary Income Tax Booklet (Franchise Tax Board): https://www.ftb.ca.gov/forms/2025/2025-541-booklet.html
• Revenue and Taxation Code section 17742 (California Legislature): leginfo.legislature.ca.gov
• Instructions for Form IT-205, Fiduciary Income Tax Return (IT-205-I, 2025) (New York State Department of Taxation and Finance): https://www.tax.ny.gov/pdf/current_forms/it/it205i.pdf
• 2025 Form NJ-1041 Instructions (New Jersey Division of Taxation): https://www.nj.gov/treasury/taxation/pdf/current/1041i.pdf
• M.G.L. c. 62, section 10: Income from trust estates; deductions (Massachusetts Legislature): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section10
• M.G.L. c. 62, section 4: Rates of tax (Massachusetts Legislature): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section4
• Tax Rates (Massachusetts Department of Revenue, mass.gov): https://www.mass.gov/info-details/massachusetts-tax-rates
• 2025 Arizona Fiduciary Income Tax Return Instructions, Form 141AZ (Arizona Department of Revenue): https://azdor.gov/sites/default/files/document/FORMS_FIDUCIARY_2025_141AZ_i.pdf
• A.R.S. 43-1301 Definitions; estates and trusts (Arizona Legislature): https://www.azleg.gov/ars/43/01301.htm
• A.R.S. 43-1311 Tax imposed on estates and trusts; rates (Arizona Legislature): https://www.azleg.gov/ars/43/01311.htm
• A.R.S. 43-1333 Fiduciary adjustment; allocation of shares (Arizona Legislature): https://www.azleg.gov/ars/43/01333.htm
• North Carolina G.S. 105-160.2, Imposition of tax (North Carolina General Assembly): https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-160.2.pdf
• 2025 Form D-407A, Instructions for Estates and Trusts Income Tax Return (North Carolina Department of Revenue): https://www.ncdor.gov/tax-forms/2025-d-407a-instructions-estates-and-trusts-income-tax-return/open
• North Carolina G.S. 105-153.7, Individual income tax imposed (North Carolina General Assembly): https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-153.7.pdf
• North Carolina G.S. 105-160.4, Credits for income taxes paid to other states by estates and trusts (North Carolina General Assembly): https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-160.4.pdf
• 2025 Fiduciary Instructions Booklet, Form 501 and 501X (Georgia Department of Revenue): https://dor.georgia.gov/document/document/2025-501-and-501x-fiduciary-income-tax-instruction-booklet/download
• Policy Bulletin IT-2019-02, Taxation of Nonresident Trust Fiduciaries (Georgia Department of Revenue): https://dor.georgia.gov/document/policy-bulletin/policy-bulletin-2019-02pdf/download
• Georgia Form 501 Fiduciary Income Tax Return, 2025 (Georgia Department of Revenue): https://apps.dor.ga.gov/FillableForms/webpdf/examples/2025GA501.pdf
• Instructions for Completing Form 770, Virginia Fiduciary Income Tax Returns for 2025 (Virginia Department of Taxation): https://www.tax.virginia.gov/sites/default/files/vatax-pdf/2025-770-instructions.pdf
• Va. Code 58.1-302, Definitions (Code of Virginia): https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-302/
• Va. Code 58.1-360, Imposition of tax (Code of Virginia): https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-360/
• Va. Code 58.1-361, Virginia taxable income of a resident estate or trust (Code of Virginia): https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-361/
• Va. Code 58.1-320, Imposition of tax (Code of Virginia): https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-320/
• Fiduciary Income Tax (Virginia Department of Taxation): https://www.tax.virginia.gov/fiduciary-income-tax
• Ohio Revised Code Section 5747.01, Definitions (Ohio Legislative Service Commission): https://codes.ohio.gov/ohio-revised-code/section-5747.01
• Ohio Revised Code Section 5747.02, Tax rates (Ohio Legislative Service Commission): https://codes.ohio.gov/ohio-revised-code/section-5747.02
• IT 1041 Fiduciary Income Tax Return (Ohio Department of Taxation): https://tax.ohio.gov/business/pass-through-entity-and-fiduciary-income-tax/it-1041
• Pass-Through Entity & Fiduciary Income Tax Rates (Ohio Department of Taxation): https://tax.ohio.gov/business/ohio-business-taxes/pass-through-entities/pte-and-fiduciary-income-tax-rates
• 2025 MI-1041 Fiduciary Income Tax Return Instruction Book (Michigan Department of Treasury): https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/Fiduciary/TY2025/MI-1041Book.pdf
• 2025 MI-1041 Michigan Fiduciary Income Tax Return (Michigan Department of Treasury): https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/Fiduciary/TY2025/MI-1041.pdf
• MCL 206.18 Resident and domicile; definitions (Michigan Legislature): https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-18
• MCL 206.51 Tax rate on taxable income (Michigan Legislature): https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-51
• 2025 Estate and Trust Income Tax Instructions, Form M2 (Minnesota Department of Revenue): https://www.revenue.state.mn.us/sites/default/files/2026-07/m2-inst-25.pdf
• Minnesota Statutes section 290.01, definitions, subd. 7b resident trust (Office of the Revisor of Statutes): https://www.revisor.mn.gov/statutes/cite/290.01/pdf
• DR 0105 Colorado Fiduciary Income Tax Return and Filing Guide, 2025 (Colorado Department of Revenue): https://tax.colorado.gov/sites/tax/files/documents/DR0105_2025.pdf
• Colorado Revised Statutes 2024, Title 39 (Colorado Office of Legislative Legal Services): https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf
• 2025 Fiduciary Tax Return Instructions, Form 504 (Comptroller of Maryland): https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/fiduciary-booklet.pdf
• 2025 Instructions for Wisconsin Fiduciary Return Form 2 and Schedule 2K-1 (Wisconsin Department of Revenue): https://www.revenue.wi.gov/TaxForms2025/2025-Form2-Inst.pdf
• Wisconsin Statutes, subchapter II of chapter 71, sections 71.12 to 71.17 (Wisconsin Legislature): https://docs.legis.wisconsin.gov/statutes/statutes/71/ii/14
• Wisconsin Statutes, section 71.06 Rates of taxation (Wisconsin Legislature): https://docs.legis.wisconsin.gov/statutes/statutes/71/i/06
• Form CT-1041 Return Instructions, Connecticut Income Tax for Trusts and Estates, Rev. 12/25 (Connecticut Department of Revenue Services): https://portal.ct.gov/-/media/drs/forms/2025/estate/ct-1041-instructions_1225.pdf
• Connecticut General Statutes Chapter 229, Income Tax, Secs. 12-700 and 12-701 (Connecticut General Assembly): https://www.cga.ct.gov/current/pub/chap_229.htm
• Trust and Estates Tax Information (Connecticut Department of Revenue Services): https://portal.ct.gov/DRS/Taxes/Trust-and-Estates/Tax-Information
• 2025 Form OR-41 Instructions, Fiduciary Income Tax (Oregon Department of Revenue): https://www.oregon.gov/dor/forms/FormsPubs/form-or-41-instr_101-041-1_2025.pdf
• 2025 Form OR-41, Oregon Fiduciary Income Tax Return (Oregon Department of Revenue): https://www.oregon.gov/dor/forms/FormsPubs/form-or-41_101-041_2025.pdf
• ORS Chapter 316, Personal Income Tax, including ORS 316.282 (Oregon Legislature): https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
• SC1041 Fiduciary Income Tax Return and Instructions, 2025 (South Carolina Department of Revenue): https://dor.sc.gov/sites/dor/files/forms/SC1041_2025.pdf
• S.C. Code Title 12, Chapter 6, Income Tax (South Carolina Legislature): https://www.scstatehouse.gov/code/t12c006.php
• Instructions, Form 741 Kentucky Fiduciary Income Tax Return, 2025 (Kentucky Department of Revenue): https://revenue.ky.gov/Forms/741 Instructions (2025).pdf
• 103 KAR 19:010, Computation of income; estates and trusts (Kentucky Department of Revenue, Legislative Research Commission): https://revenue.ky.gov/DOR Training Materials/103 KAR 19.010. Computation of income; estates and trusts.pdf
• 2025 Acts Chapter 1 (HB 1), An Act relating to the individual income tax rate (Kentucky Legislative Research Commission): https://apps.legislature.ky.gov/law/acts/25RS/documents/0001.pdf
• 2026 Kentucky Withholding Tax Formula, 42A003 (Kentucky Department of Revenue): https://revenue.ky.gov/Forms/2026 Withholding Formula.pdf
• Alabama Form 41 General Instructions, 2025 (Alabama Department of Revenue): https://www.revenue.alabama.gov/wp-content/uploads/2025/12/25f41instr.pdf
• Alabama Form 41 Fiduciary Income Tax Return, 2025 (Alabama Department of Revenue): https://www.revenue.alabama.gov/wp-content/uploads/2025/12/25f41.pdf
• IT-541i (1/26) General Information and Instructions for Form IT-541 Fiduciary Income Tax Return, 2025 (Louisiana Department of Revenue): https://dam.ldr.la.gov/taxforms/IT-541i-1-26.pdf
• Form IT-541 Fiduciary Income Tax Return, 2025 (Louisiana Department of Revenue): https://dam.ldr.la.gov/taxforms/IT-541-BC-1-26-revised-8-6-26-F.pdf
• 2025 IT-41 Fiduciary Income Tax Booklet (Indiana Department of Revenue): https://forms.in.gov/Download.aspx?id=16903
• 2025 Form MO-1041 Fiduciary Income Tax Return and Instructions (Missouri Department of Revenue): https://dor.mo.gov/forms/MO-1041_2025.pdf
• RSMo Section 143.331, Resident estate or trust defined (Missouri Revisor of Statutes): https://revisor.mo.gov/main/OneSection.aspx?section=143.331
• RSMo Section 143.011, Resident individuals, tax rates (Missouri Revisor of Statutes): https://revisor.mo.gov/main/OneSection.aspx?section=143.011
• 2025 TC-41 Instructions, Utah Fiduciary Income Tax Return (Utah State Tax Commission): https://files.tax.utah.gov/tax/forms/2025/tc-41inst.pdf
• Utah Code 59-10-201, Taxation of resident trusts and estates (Utah Legislature): https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S201_2025101420251206.html
• 2025 TC-41 Utah Fiduciary Income Tax Return (Utah State Tax Commission): https://files.tax.utah.gov/tax/forms/2025/tc-41.pdf
• Utah Code 59-10-103, Definitions (Utah Legislature): https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S103_2025050720250507.html
• Nevada Constitution (Nevada Legislature): https://www.leg.state.nv.us/const/nvconst.html
• Income Tax in Nevada (Nevada Department of Taxation): https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/
• Nevada Revised Statutes Chapter 166, Spendthrift Trusts (Nevada Legislature): https://www.leg.state.nv.us/nrs/nrs-166.html
• Taxes, Individuals (South Dakota Department of Revenue): https://dor.sd.gov/individuals/taxes/
• Comparison of Neighboring State Tax Systems (South Dakota Legislative Research Council): https://mylrc.sdlegislature.gov/api/Documents/IssueMemo/252628.pdf?Year=2023
• Wyoming Tax Structure, Rates and Collections, June 3, 2025 (Wyoming Legislature, Joint Revenue Interim Committee materials): https://wyoleg.gov/InterimCommittee/2025/03-202506032-01WyomingtaxstructureratesandcollectionsJune32025.pdf
• Working Draft 26LSO-0100, Constitutional property tax provisions repeal, quoting Wyoming Constitution Article 15 (Wyoming Legislature): https://wyoleg.gov/InterimCommittee/2025/03-2025082126LSO-0100v0.3.pdf
• Technical Information Release TIR 2025-001, Interest and Dividends Tax Repealed Effective January 1, 2025 (NH Department of Revenue Administration): https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/2025-001-technical-information-release-repeal.pdf
• 2024 DP-10 Interest and Dividends Tax Return General Instructions, Version 2 11/2024 (NH Department of Revenue Administration): https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/dp-10-instructions-2024.pdf
• Interest & Dividends Tax, Taxes at a Glance (NH Department of Revenue Administration): https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax
• New Hampshire Revised Statutes, Chapter 77, Taxation of Incomes (New Hampshire General Court): https://gc.nh.gov/rsa/html/V/77/77-mrg.htm
• Annual Report 2024, Tax Division (Alaska Department of Revenue): https://www.akleg.gov/basis/get_documents.asp?docid=2388
• History of Alaska Individual Income Tax (Alaska State Legislature, 30th Legislature): www.akleg.gov
• Arkansas Fiduciary Income Tax Instructions AR1002F and AR1002NR, 2025 (Arkansas Department of Finance and Administration): https://www.dfa.arkansas.gov/wp-content/uploads/FiduciaryTaxInstructions_2025.pdf
• 26 CAR 100-145, Fiduciary returns, Code of Arkansas Rules (Arkansas Department of Finance and Administration): codeofarrules.arkansas.gov
• Act 2 of the First Extraordinary Session of 2026, amending Arkansas Code 26-51-201 (Arkansas General Assembly): https://www.arkleg.state.ar.us/Home/FTPDocument?path=/ACTS/2026S1/Public/ACT2.pdf
• 2025 Tax Tables (Arkansas Department of Finance and Administration): https://www.dfa.arkansas.gov/wp-content/uploads/TaxTables_FI_2025.pdf
• 2025 AR1002F Arkansas Fiduciary Income Tax Return (Arkansas Department of Finance and Administration): https://www.dfa.arkansas.gov/wp-content/uploads/AR1002F_FI_2025_1.pdf
• Delaware Form FID-TAX Fiduciary Income Tax Return, 2025 (Delaware Division of Revenue): https://revenuefiles.delaware.gov/2025/PITForms_Instructions/FID-TAX_2025-01_PaperInteractiveIPM.pdf
• Delaware Form FID-TAX Fiduciary Income Tax Return Instructions, 2024 (Delaware Division of Revenue): https://revenuefiles.delaware.gov/2024/PIT_2024_Forms/PIT_Instructions/TY24_FID-TAX_2024-01_Instructions.pdf
• 30 Del. C. Chapter 16, Subchapter III, Taxation of Estates, Trusts and Their Beneficiaries (Delaware Code Online): https://delcode.delaware.gov/title30/c016/sc03/index.html
• 30 Del. C. Chapter 16, Subchapter I, Definitions, section 1601 (Delaware Code Online): https://delcode.delaware.gov/title30/c016/sc01/index.html
• 2025 D-41 Fiduciary Income Tax Forms and Instructions booklet (Office of Tax and Revenue): https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025_D41_Book_Final_wLinks_02232026.pdf
• DC Individual and Fiduciary Income Tax Rates (Office of Tax and Revenue): https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates
• D.C. Code 47-1809.01 Residency definitions: https://code.dccouncil.gov/us/dc/council/code/sections/47-1809.01
• D.C. Code 47-1809.02 Effect of residence or situs of fiduciary: https://code.dccouncil.gov/us/dc/council/code/sections/47-1809.02
• D.C. Code 47-1809.03 Imposition: https://code.dccouncil.gov/us/dc/council/code/sections/47-1809.03
• D.C. Code 47-1809.05 Net income: https://code.dccouncil.gov/us/dc/council/code/sections/47-1809.05
• Instructions for Form N-40, Fiduciary Income Tax Return, 2025 (Hawaii Department of Taxation): https://files.hawaii.gov/tax/forms/current/n40ins.pdf
• Hawaii Revised Statutes section 235-1, Definitions (Hawaii State Legislature): https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0001.htm
• Form N-40, Fiduciary Income Tax Return, 2025 (Hawaii Department of Taxation): https://files.hawaii.gov/tax/forms/current/n40_i.pdf
• Income Tax for Fiduciaries (Idaho State Tax Commission): https://tax.idaho.gov/taxes/income-tax/business-income/guides-for-certain-businesses/income-tax-for-fiduciaries/
• Idaho Code 63-3024, Individuals’ tax and tax on estates and trusts (Idaho Legislature): https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3024/
• Form 66 Fiduciary Income Tax Return and Instructions, 2025 (Idaho State Tax Commission): https://tax.idaho.gov/document-mngr/forms_EFO00036
• 2025 IA 1041 Iowa Fiduciary Return Instructions (Iowa Department of Revenue): https://revenue.iowa.gov/media/4379/download?inline=
• 2025 IA 1041 Iowa Fiduciary Return (Iowa Department of Revenue): https://revenue.iowa.gov/media/4378/download?inline=
• Iowa Code 2026, Section 422.6, Income from estates or trusts (Iowa Legislature): https://www.legis.iowa.gov/docs/code/422.6.pdf
• Iowa Code 2026, Section 422.5, Tax imposed (Iowa Legislature): https://www.legis.iowa.gov/docs/code/422.5.pdf
• Iowa Code 2026, Section 422.8, Allocation of income earned in Iowa and other states (Iowa Legislature): https://www.legis.iowa.gov/docs/code/422.8.pdf
• Kansas Fiduciary Income Tax Booklet and K-41 Instructions, 2025 (Kansas Department of Revenue): https://www.ksrevenue.gov/pdf/k-41inst25.pdf
• Form 1041ME General Instructions, 2025 (Maine Revenue Services): https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1041me_gen_instr_w_cover_pg.pdf
• 36 M.R.S. 5102 Definitions (Maine Legislature): https://legislature.maine.gov/statutes/36/title36sec5102.html
• Mississippi Fiduciary Income Tax Return Instructions, Form 81-100, 2025 (Mississippi Department of Revenue): https://www.dor.ms.gov/sites/default/files/tax-forms/individual/81100251 1.pdf
• Mississippi Fiduciary Income Tax Return, Form 81-110, 2025 (Mississippi Department of Revenue): https://www.dor.ms.gov/sites/default/files/tax-forms/individual/81110258 1.pdf
• General Information, Individual Income Tax (Mississippi Department of Revenue): https://www.dor.ms.gov/general-information
• 2025 Montana Form FID-3 Income Tax Instructions for Estates and Trusts (Montana Department of Revenue): https://revenue.mt.gov/files/Forms/Montana-Form-FID-3-Income-Tax-Instructions-for-Estates-and-Trusts/2025_Montana_Form_FID-3_Income_Tax_Instructions_for_Estates_and_Trusts.pdf
• Montana Estate and Trust Income Tax Filing Requirements (Montana Department of Revenue): https://revenuefiles.mt.gov/taxes/fiduciaries/estate-and-trust-filing-requirements
• MCA 15-30-2103 Rate of tax, net long-term capital gains, definitions (Montana Legislature): https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html
• MCA 15-30-2151 Tax on beneficiaries or fiduciaries of estates or trusts (Montana Legislature): https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0510/0150-0300-0210-0510.html
• 2025 Nebraska Fiduciary Income Tax Booklet with Form 1041N instructions (Nebraska Department of Revenue): https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Fiduciary_Booklet.pdf
• Neb. Rev. Stat. 77-2717, income tax on estates and trusts (Nebraska Legislature): https://nebraskalegislature.gov/laws/statutes.php?statute=77-2717
• Neb. Rev. Stat. 77-2714.01, definitions of resident estate or trust (Nebraska Legislature): https://nebraskalegislature.gov/laws/statutes.php?statute=77-2714.01
• Neb. Rev. Stat. 77-2715.03, individual income tax brackets and rates (Nebraska Legislature): https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03
• Fiduciary Income Tax for Trusts and Estates (New Mexico Taxation and Revenue Department): https://www.tax.newmexico.gov/all-nm-taxes/2020/10/23/fiduciary-income-tax-for-trusts-and-estates/
• 2025 FID-1 New Mexico Fiduciary Income Tax Return with schedules (New Mexico Taxation and Revenue Department): https://realfile.tax.newmexico.gov/2025fid-1.pdf
• House Bill 252 as passed, Section 5 amending NMSA 1978 Section 7-2-7 (New Mexico Legislature, 2024 session): https://www.nmlegis.gov/Sessions/24 Regular/final/HB0252.pdf
• 2025 Fiduciary Income Tax Booklet, Form 38 and Schedule K-1 (North Dakota Office of State Tax Commissioner): https://www.tax.nd.gov/sites/www/files/documents/forms/business/fiduciary/2025-fiduciary/28707-fiduciary-income-tax-booklet-2025.pdf
• North Dakota Century Code Chapter 57-38, Income Tax (North Dakota Legislative Branch): https://ndlegis.gov/cencode/t57c38.pdf
• 2025 Oklahoma Resident Fiduciary Income Tax Forms and Instructions, Form 513 (Oklahoma Tax Commission): https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/corporate-income-tax/current/513-Pkt.pdf
• 2025 Oklahoma Nonresident Fiduciary Income Tax Forms and Instructions, Form 513-NR (Oklahoma Tax Commission): https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/corporate-income-tax/current/513-NR-Pkt.pdf
• Oklahoma Statutes Title 68, Sections 2353, 2355 and 2362 (Oklahoma Legislature, excerpt of Title 68 file): https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.rtf
• 2025 RI-1041 Fiduciary Income Tax Return General Instructions (Rhode Island Division of Taxation): https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025 RI-1041 Instructions.pdf
• 2025 RI-1041 Tax Rate Schedules and Computation Worksheet (Rhode Island Division of Taxation): https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025 1041 Tax Rate Worksheet.pdf
• R.I. Gen. Laws 44-30-5, Resident and nonresident defined (Rhode Island General Assembly): https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-I/44-30-5.htm
• R.I. Gen. Laws 44-30-2.6, Rhode Island taxable income and rate of tax (Rhode Island General Assembly): https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-I/44-30-2.6.htm
• Fiduciary Tax Filing Requirements (Rhode Island Division of Taxation): https://tax.ri.gov/tax-sections/personal-income-tax/fiduciary-tax-filing-requirements
• 2025 Form RI-1041 Fiduciary Income Tax Return (Rhode Island Division of Taxation): https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025 RI-1041_w.pdf
• R.I. Gen. Laws 44-30-16, Rhode Island income of a resident estate or trust (Rhode Island General Assembly): https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-II/44-30-16.htm
• 2025 Form FIT-161 Instructions, Fiduciary Return of Income (Vermont Department of Taxes): https://tax.vermont.gov/sites/tax/files/documents/FIT-161-Instr-2025.pdf
• 2025 Form FIT-161, Vermont Fiduciary Return of Income (Vermont Department of Taxes): https://tax.vermont.gov/sites/tax/files/documents/FIT-161-2025.pdf
• 32 V.S.A. 5822, Tax on income of individuals, estates, and trusts (Vermont General Assembly): https://legislature.vermont.gov/statutes/section/32/151/05822
• 32 V.S.A. 5811, Definitions (Vermont General Assembly): https://legislature.vermont.gov/statutes/section/32/151/05811
• IT-141 WV Fiduciary Income Tax 2025 Information and Instructions (West Virginia Tax Division): https://tax.wv.gov/Documents/PIT/2025/it141.instructions.2025.pdf
• W. Va. Code 11-21-7, Resident and nonresident defined (West Virginia Legislature): https://code.wvlegislature.gov/11-21-7/
• W. Va. Code 11-21-4e, Rate of tax (West Virginia Legislature): https://code.wvlegislature.gov/11-21-4E/
• W. Va. Code 11-21-4j Rate of tax, taxable years beginning on and after January 1, 2026: https://code.wvlegislature.gov/11-21-4j/
• 2026 Income Tax Rate Cut: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx

Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.