Decedent's Mailing Address in Different State

[Yrags]

I'm sure this happens all of the time but it's a first for me. Decedent lived in FL (a no-income tax state). Next of kin is using his address for her final return in NYS. Of course, no income was generated from New York and she never lived there. But simply by using a NY address, will it generate a red flag by not filing a NY return? Obviously even a nonresident return generates a state tax liability, where there shouldn't be any.

Thanks all.

[Slippery Pencil]

With how obnoxious NY is, it could.  But don't worry about it and deal with it if NY sends a letter.  And a nonresident return doesn't generate a state liability where there shouldn't be if it's filled out correctly.

[Sara EA]

The taxpayer's name of course goes on the name line.  On the address line, I always put "c/o" and the fiduciary's name before the street:  c/o Smith 123 Main St.

[Yrags]

1 hour ago, Slippery Pencil said:

With how obnoxious NY is, it could.  But don't worry about it and deal with it if NY sends a letter.  And a nonresident return doesn't generate a state liability where there shouldn't be if it's filled out correctly.

Actually I realized that after I posted. You are absolutely correct. Not allocating anything to NY would generate no liability. But you're right I'll just keep the whole thing off. Thanks. 

[BrewOne]

I get your concerns--I don't use a fiduciary's address on one trust because she lives in California--the money and the beneficiary are in Florida.  Don't want CA getting any ideas.

[Catherine]

There should be a place on a fiduciary return to put situs (tax home of the trust or estate). Then it doesn't matter where the trustee (or executor) lives, and frequently they do not live in the same state as the entity. You should not have any trouble. If NYS sends a letter, the response to them it "Trust situs is Florida; no NYS assets, income, or exposure. Mailing address of trustee only."