1. Location of trust origination, 2. Final residence of grantor, or 3. Location of trustees .
Family trust- My father passed away (second death grantor) in March 2013. The trust was created in CA in 1980s where he lived, but his last 7 years and death occurred in NM. The trustees (sister and myself) live in CA and NM respectively.
Also, what are the ramifications of the decision, i.e. paying trust taxes to the appropriate state? If the location is CA, does that mean we pay 2013 income taxes to CA even though he lived in NM?