Irrevocable Non-Grantor Simple Trust domiciled in New York with Arizona rental property and investment dividends, distributing all net rent income and dividends, filing Federal, New York, Arizona tax returns.

Are dividends considered NY state income?

If all distributions go to out-of-state (CA) beneficiary, does said beneficiary have to file NY state return?

If distributions are shared between out-of-state (CA) beneficiary and NY beneficiary, does CA beneficiary have to file NY state return due to dividend income?