State Tax Maps

Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.

ING Trusts: Where the State-Tax Escape Works

An ING (NING/DING/WING/SDING/OING) sits in a no-income-tax state and sells pre-appreciated assets free of the settlor's home-state tax, where the home state lets it. Gift stays incomplete (no gift tax, estate-included, basis step-up); the trust pays its own federal tax.

TY 2025

Escapes the sale-year gain

Blocked: anti-ING statute

Taxed: resident-trust rule

Unresolved (no escape)

No income tax (moot)

every value cited to primary .gov statute · click any state for the sourcealbatross.tax

Hover any state to preview; click to pin its rates, rules, and the primary .gov citation.

As of 2026-07-13; click each tile for the cited statute. Federal structure: PLR 201310002 and its series blessed the two-part design (incomplete gift under Treas. Reg. 25.2511-2 via retained testamentary POA + consent power; non-grantor via an adverse-party distribution committee, IRC 672(a)). The IRS STOPPED ruling on INGs (Rev. Proc. 2021-3 through 2026-3 list the committee structure as under study) and CCA 202352018 signals committee-member gift risk on trust modifications, so structure risk is live. Escapes assume a cleanly sited trust: out-of-state trustee and administration, no in-state assets or source income, gain retained. Distributions to a resident beneficiary are generally taxable to them.