How the changes in 2023 impacted the annual non-grantor trust state income tax chart

The Non-Grantor Trust State Income Tax Chart simplifies this analysis by summarizing each state’s taxing rules and providing a hyperlink to the applicable taxing statutes. The 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