Skip navigation

Constitutional Challenges to State Income Taxation of Trusts

Implications of Fielding v. Commissioner.

One of the first questions asked by a client creating a trust is, “Where should I form my trust?” but rarely does the client fully understand the question … or the answer. Clients may care about the state where a trust is administered or the laws of the state that govern the trust, but they’re most likely to care about the state where the trust is taxed or the tax situs of the trust. The administrative situs of a trust, or “where the trust lives,” could

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.