Updated: Non-grantor trust state income tax chart

This chart was created not only to be a resource to practitioners and clients, but also to create opportunities for them. One focus of this chart is to determine whether a trust can be moved to another state in order to save state income tax. Another focus is to determine who to avoid using as trustees, in which states to avoid trust administration, as well as other variables that may unnecessarily cause a state income tax. No trust should ever