What is a nonresident estate or trust?
An estate or trust would be considered a nonresident estate or trust if it does NOT meet one of the following: • The estate of a decedent who at death was domiciled in Missouri; • A trust that was created by a will of a decedent who at death was domiciled in Missouri and has at least one income beneficiary who, on the last day of the taxable year, was a resident of Missouri; • A trust that was created by, or consisting of property of, a person domiciled in Missouri on the date the trust or portion of the trust became irrevocable and has at least one income beneficiary who, on the last day of the taxable year, was a resident of Missouri.
