{"id":11546,"date":"2019-10-22T10:00:35","date_gmt":"2019-10-22T15:00:35","guid":{"rendered":"https:\/\/hammerle.com\/?p=11546"},"modified":"2025-06-18T17:29:16","modified_gmt":"2025-06-18T22:29:16","slug":"non-grantor-trust-and-state-income-tax-issues","status":"publish","type":"post","link":"https:\/\/hammerle.com\/legaltalk\/wills-trusts\/non-grantor-trust-and-state-income-tax-issues\/","title":{"rendered":"Non-Grantor Trust and State Income Tax Issues"},"content":{"rendered":"

Trusts and Taxes Case is Good News for the People<\/h2>\n

If you have, or intend to have, any relationship with a trust in any capacity, then you need to know about the US Supreme Court\u2019s opinion in <\/span>Kaestner.\u00a0 <\/span><\/i>https:\/\/www.supremecourt.gov\/opinions\/18pdf\/18-457_2034.pdf<\/span><\/i><\/a><\/p>\n

The issue is taxation.\u00a0 Some background is necessary to set the stage.\u00a0\u00a0<\/span><\/p>\n

Trusts and Undistributed Income<\/h2>\n

Many trusts hold assets that generate income.\u00a0 If any of that income remains in the trust at the end of the year, then it is considered \u201cundistributed income.\u201d\u00a0<\/span><\/p>\n

Forty-three states and the District of Columbia impose an income tax on undistributed income<\/a> for a non-grantor trust.\u00a0 A \u201cnon-grantor\u201d trust is one where the donor of the trust\u2019s assets gave up all control over the assets and is neither a beneficiary<\/a> nor a trustee of the trust<\/a>.\u00a0\u00a0<\/span><\/p>\n

Naturally, those states want to tax as many trusts as they possibly can because more taxable trusts means more income to the state.\u00a0 We are not talking insignificant sums; California imposes a 12.30% tax on all undistributed income in a non-grantor trust.\u00a0<\/span><\/p>\n

A state can tax all of the undistributed income on trusts that it deems as \u201cresident.\u201d\u00a0 If it considers a trust to be \u201cnon-resident,\u201d then it can tax only the income derived from sources within the state\u2019s jurisdiction.\u00a0<\/span><\/p>\n

State Laws, Trusts and Taxes<\/h2>\n

States make their own rules about whether trusts are resident or non-resident.\u00a0 What we are left with is a crazy patchwork of laws. There is an excellent survey of state laws at Bloomberg BNA, <\/span>https:\/\/src.bna.com\/tBG<\/span><\/a><\/p>\n

To try to avoid those onerous taxes, many people set up their trusts in one of the non-income tax states: \u00a0 Texas, Alaska, Florida, Nevada, South Dakota, Washington and Wyoming. That is a good first step, but it is not a complete shield because the income -tax states look beyond where the trust was established.\u00a0 They also consider trusts that were created through a testator\u2019s will who lived in the state, trusts that are inter vivos (during someone\u2019s lifetime) and were created or funded by a person who lived in the state, trusts being administered in the state, or trusts with trustees who live in the state.<\/span><\/p>\n

Now we come to <\/span>Kaestner.<\/span><\/i>\u00a0 Kimberly Kaestner, a North Carolina resident, was the beneficiary under her dad\u2019s trust.\u00a0 Although it had no connection to the trust other than Kimberly\u2019s residence, North Carolina taxed Kimberly\u2019s trust more than $1.3 million over a 3- year period. \u00a0 During that time, Kimberly had received no distributions from the trust, had no right to force the trust to distribute any money to her and did not enjoy any of the trusts\u2019 assets.\u00a0 The trust did not have a physical presence, own real property, or make any direct investments in North Carolina.<\/span><\/p>\n

North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Who won?<\/h2>\n

Kimberly was not happy.\u00a0 She paid the taxes and then appealed.\u00a0 The Supreme Court, in a 9-0 decision, struck down North Carolina\u2019s law as unconstitutional because the trust did not have\u00a0 enough of a minimum connection with North Carolina to justify it being taxed.\u00a0\u00a0<\/span><\/p>\n

Kaestner<\/span><\/i> should give some guidance to people who want to avoid another state\u2019s income tax on their trust.<\/span><\/p>\n

Virginia Hammerle<\/a> is a litigation<\/a> and estate planning<\/a> attorney with Hammerle Morris Law Firm<\/a>.\u00a0 Contact her at legaltalktexas@hammerle.com, and sign up for her newsletter. <\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"

Trusts and Taxes Case is Good News for the People If you have, or intend to have, any relationship with a trust in any capacity, then you need to know about the US Supreme Court\u2019s opinion in Kaestner.\u00a0 https:\/\/www.supremecourt.gov\/opinions\/18pdf\/18-457_2034.pdf The issue is taxation.\u00a0 Some background is necessary to set the stage.\u00a0\u00a0 Trusts and Undistributed Income […]<\/p>\n","protected":false},"author":5,"featured_media":11695,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[42],"tags":[747,945],"class_list":{"0":"post-11546","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-wills-trusts","8":"tag-beneficiaries","9":"tag-taxes"},"yoast_head":"\nNon-Grantor Trust and State Income Tax Issues - Hammerle Morris Law Firm<\/title>\n<meta name=\"description\" content=\"North Carolina Dept. of Revenue v. 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