Client is trustee. Trust grantors, beneficiaries, and other trustee are MA residents. Client travels to MA for meeting and also does work in CA.
Online information from MA provides standard rules for sourcing income. One of the apportionment factors is # of days working in MA / total days working. Nothing surprising.
I am nervous about what might be in MA law that I do not know. Are there any traps that I should be aware of?
Thanks.