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The trust will only have to file a tax return for federal and the state of California.
So, no need to do a New York filing.
With a foreign beneficiary, the tax rate is 30% so you would withhold 30% of the distribution for tax.
The 30% tax is only on the following income items:
The following are not required to be on form 1042-S::
You can read more about these rules, HERE
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