{"id":948,"date":"2019-12-19T21:50:35","date_gmt":"2019-12-19T21:50:35","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=948"},"modified":"2020-07-31T13:25:37","modified_gmt":"2020-07-31T13:25:37","slug":"u-s-supreme-court-limits-the-ability-of-states-to-tax-out-of-state-trusts","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2019\/12\/19\/u-s-supreme-court-limits-the-ability-of-states-to-tax-out-of-state-trusts\/","title":{"rendered":"U.S. Supreme Court Limits the Ability of States to Tax Out-of-State Trusts"},"content":{"rendered":"<p>Recently, the United States Supreme Court held that the state of North Carolina did not have the power to tax trust income based solely on the fact that a trust beneficiary lived in North Carolina.\u00a0 See <a href=\"https:\/\/www.law.cornell.edu\/supremecourt\/text\/18-457\" target=\"_blank\" rel=\"noopener noreferrer\">N. Carolina Dep\u2019t of Revenue v. The Kimberley Rice Kaestner 1992 Family Tr<\/a>., 139 S. Ct. 2213 (2019).<\/p>\n<p>Joseph Rice III, a New York resident, set up a trust under New York law for his three children, giving the trustee \u201cabsolute discretion\u201d to distribute the trust\u2019s assets to the beneficiaries. Rice\u2019s daughter, Kimberley, moved to North Carolina after the trust was created. Under North Carolina law, the state is permitted to tax any trust income that \u201cis for the benefit of\u201d a state resident.<\/p>\n<p>From 2005-2008, North Carolina imposed a $1,300,000 tax liability on the subtrust created for Kimberley. During this time, no distributions of income were made to Kimberley or her children, and she had no right to demand distributions of trust income. Additionally, Kimberley\u2019s North Carolina residency was the trust\u2019s only connection to the state, and she had no control, possession or ability to use or enjoy the trust assets.<\/p>\n<p>The trustee sued the North Carolina Department of Revenue, arguing North Carolina\u2019s law violated the Due Process Clause of the 14<sup>th<\/sup> Amendment. The state court agreed with the trust, holding that in-state residence of a beneficiary was too tenuous a link for the state to impose an income tax on the trust.<\/p>\n<p>The U.S. Supreme Court upheld the lower court\u2019s decision, holding that \u201c[t]he presence of in-state beneficiaries alone does not empower a State to tax trust income that has not been distributed to the beneficiaries where the beneficiaries have no right to demand that income and are uncertain to receive it.\u201d<\/p>\n<p>In prior decisions, the U.S. Supreme Court has already upheld state taxation on out-of-state trust income in the following circumstances: (1) where the trust income is actually distributed to an in-state resident [see <em>Maguire v. Trefry<\/em>, 253 U.S. 12, 16\u201317 (1920)], (2) where the trustee is a resident of the state [see <em>Greenough v. Tax Assessors of Newport<\/em>, 331 U.S. 486, 498 (1947)], and (3) where the site of trust administration is based in the state [see <em>Hanson v. Denckla<\/em>, 357 U.S. 235, 251 (1958) and <em>Curry v. McCanless<\/em>, 307 U.S. 357, 370 (1939)].<\/p>\n<p>In <em>Kaestner<\/em>, if distributions of trust income were made to Kimberley, they certainly would have been subject to income tax. <em>Kaestner<\/em> is a narrow but important decision for those few states which impose taxation based solely on the in-state residence of a trust beneficiary. The decision is a relief to settlors worried about potential, unexpected income tax exposure which, in effect, reduces the amount of wealth they can pass to future generations.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, the United States Supreme Court held that the state of North Carolina did not have the power to tax trust income based solely on the fact that a trust beneficiary lived in North Carolina.&nbsp; See N. Carolina Dep&rsquo;t of Revenue v. The Kimberley Rice Kaestner 1992 Family Tr., 139&hellip;<\/p>\n","protected":false},"author":106,"featured_media":624,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false,"_links_to":"","_links_to_target":""},"categories":[10,14],"tags":[244,245],"class_list":["post-948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes","category-trusts","tag-out-of-state-trusts","tag-trust-income"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>U.S. Supreme Court Limits the Ability of States to Tax Out-of-State Trusts - Don\u2019t Tax Yourself<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2019\/12\/19\/u-s-supreme-court-limits-the-ability-of-states-to-tax-out-of-state-trusts\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"U.S. Supreme Court Limits the Ability of States to Tax Out-of-State Trusts - Don\u2019t Tax Yourself\" \/>\n<meta property=\"og:description\" content=\"Recently, the United States Supreme Court held that the state of North Carolina did not have the power to tax trust income based solely on the fact that a trust beneficiary lived in North Carolina.&nbsp; See N. 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