RMD distribution from trust

If an IRA trust is domiciled in New Jersey but 2 of the trust beneficiaries are located out of state (FL) and 1 is located in NJ, what are the state income tax withholding
guidelines?
Thanks for your help.
Jeanne



I don’t think there would be any trust withholding requirement if the IRA distributions were to be passed through to the beneficiaries, and of course the FL beneficiaries have no state income tax. Also, because NJ does not allow IRA deductions for regular contributions, a larger than normal portion of a NJ IRA account would have already been taxed. There may be special requirements if the distributions are to be accumulated in the trust.

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