Legal Question in Wills and Trusts in New York

Generally none. However, if the trust is irrevocable and gift taxes might be involved (in most instances none are involved) the Grantor has the responsibility to pay the taxes. If this is to be a grantor trust, grantor has the responsibility to report the income and pay any income tax. If the trust is irrevocable, trust has the responsibility to pay any taxes unless the income is distributed to the beneficiaries in which case the liability passes to the beneficiaries.

You did not specify what type of trust is involved, and there might be some small differences in information depending upon type of trust.