1099-R with Trustee in IL, Grantor lives in CA
My client, Jane Doe, has a Grantor's Trust based in IL. She lives and is a resident of CA. She received a 1099-R from a distribution.
The Recipient's name on the 1099-R is the following:
Jane Doe
C/O Trustee Organization Name
PO BOX 1234
Chicago IL
The 1099-R's box 15 shows IL (instead of CA); perhaps due to the Trustee's address. No withholdings for federal or state taxes.
Does she need to file Illinois taxes bc of this form showing IL in box 15 (her Gross distrib is $34,338, Taxable income $25k)?
Since this is a Grantor's Trust (she is the Grantor on her trust), does that dictate that she does not need to file an IL return?
Thank you so much for your input! ~Rosario
