Hello and thank you for your very quick response. You are correct this is not a grantor trust, my apologies. Yes in fact this is a complex trust. The trust originated by the mother/grandmother (a Mass resident) appointed her son as trustee to three trusts and beneficiary of two of the three trust with the grandson being the beneficiary of the remaining trust. 

The mother continues to live in MA the son and grandson are now and will continue to be Maine residents as of this year. 

In reading the MA Form 2 instructions it appears to me as long as the mother remains alive in MA then a MA return needs to be filed not a Maine return. If this is in fact correct I further believe it is a MA resident return until she passes and then there is no longer a requirement to file a MA return.

Thanks so much for your assistance.