Brother Jack
Level 3
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sorry I hit reply too quick

thank you for the clarification now it's very clear.

If the Mother retains the right to revoke then you are correct you will file a MA Form 2.

If there is DNI for 100% of income then there will be no tax due as it will pass to the beneficiaries and you will indicate they are non residents. Maine will get the tax on the beneficiaries returns if required to file.

0 Cheers