Last Revised 2/20/2007
If you have questions about dual residency, please contact us at 1-800-742-7474 (toll free in Nebraska and Iowa) or 1-402-471-5729, or return to the home page and click on "Contact Us" to e-mail the department.
On fiduciary returns, the tax liability for each separate state is computed on only the portion of the trust's income which is subject to tax in BOTH states. First determine the tax liability for each of the resident returns in order to determine which state has the lower liability. The tax amount is computed on the portion of the trust's income which is subject to tax in both states. If there are any modifications to the other state’s income which are not the same modifications taken on the Nebraska return, (such as an addition for a state income tax refund, etc.), the modification must not be included when determining the portion of the trust's income that is taxed in both states. In most situations, the liability for each state that is used in the formula should be the tax liability after all non-refundable credits except for the credit for tax paid to the other state.
FIDUCIARY INCOME TAX RETURN, FORM 1041N |
|||
STATE | FORM
|
LINE 2
|
LINE 4
|
| Alabama | 41 | Line 5 | Line 7 minus lines 8a and 8b |
| Arizona | 141AZ | Line 13 | Line 21 |
| Arkansas | 1002NR | Line 18, column B | Line 24D |
| California | 541 | Line 20 | Line 28 minus line 27 |
| Colorado | 105 | Page 3, Schedule E, line 5, Colorado column. | Page 1, line 14 |
| Connecticut | CT-1041 | Schedule CT-1041FA, Part 1, line 4. If not available, use Form CT-1041, line 1. | Schedule CT-1041FA, Part 1, line 12. If not available, use Form CT-1041, line 3. |
| Delaware | 400 | Line 7 | Line 10 |
| Hawaii | N-40 | >Line 22 | Line 25 |
| Idaho | 66 | Line 9 | Line 10 |
| Illinois | IL-1041 | Schedule NR, Part I, line 23 | IL-1041, Part II, line 3 |
| Indiana | IT-41 | Line 9 | Line 12 |
| Iowa | IA 1041 | Line 22 | Line 32 |
| Kansas | K-41 | Line 3 | Line 11 minus line 6 |
| Kentucky | 741 | Line 16 | Line 20 |
| Louisiana | IT-541 | Line 8 | Line 15 |
| Maryland | 504 | Line 29 | Line 32 |
| Massachusetts | 2 | Page 2, total of lines 21, 29, and 37 | Page 3, line 54 |
| Michigan | MI-1041 | Line 12 | Line 22 |
| Minnesota | M2 | Line 9 | Line 11 |
| Mississippi | WIF Form 81-110-03 | Line 6 | Line 7 minus line 9 |
| Missouri | MO 1041 | Line 12 | Line 17 |
| Montana | FID-3 | Line 38 | Line 52 |
| New Jersey | NJ-1041 | Line 21 | Line 25 |
| New Mexico | FID-1 | FID-B Sch. 1, Line 16, Col. 4 | Line 12 |
| New York | IT-205 | Fiduciary Allocation (IT-205-A) Page 2, line 38, Column b | IT-205, line 29 minus line 28 |
| North Carolina | D-407 | Line 7 | Line 8 minus line 9 |
| North Dakota | 38 | Page 2, line 5 | Page 1, line 7 |
| Ohio | IT-1041 | Line 7 | Line 11 |
| Oklahoma | 513NR | Line 24 | Line 29 |
| Oregon | 41 | Line 7 | Line 12 |
| Pennsylvania | PA-41 | Line 9 | Line 10 |
| South Carolina | SC1041 | Line 7 OR Page 3, line 22, column C | Line 11 |
| Utah | TC-41 | Page 2, Schedule A, line 10 | Line 13 |
| Vermont | FI-161 | Line 5 | Line 10 |
| Virginia | 770 | Line 3 | Line 4 minus lines 5(c) through 5(o)iii) and 5(q) |
| West Virginia | IT-141 | Sch. NR, Line 22, Column II | Line 4 minus lines 5 and 6 |
| Wisconsin | 2 | Line 5 | Line 12 |