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I have a Massachusett resident with three Massachusetts grantor trusts that has now moved to Maine. The resident is the trustee/benefactor in two of the trusts and his son is the benefactor in one of the trusts. All are now living in Maine excepting the original grantor who remains in Massachusetts. 

Do I file a Massachusetts return or a Maine return? And if a Maine return is a residential or nonresidential return?

Thanks for your help ~ Kate

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