Estates and trusts | FTB.ca.gov - Franchise Tax Board
https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html
OverviewFiling RequirementsWhat Form to FileDue Dates and Mailing AddressesEstimate PaymentsPrompt Audit RequestConnect with Us EstatesThe executor may have to file a return if the estate meets anyof these: 1. The decedent was a California resident at the time of death 2. Gross income is over $10,000 3. Net income is over $1,000 4. The estate has income from a California source 5. Income is distributed to a beneficiary TrustsThe trustee may have to file a return if the trust meets anyof these: 1. The trustee or beneficiary (non-contingent) is a California resident 2. The trust has income from a California source 3. Income is distributed to a California resident beneficiary And the trust has: 1. Gross income is o…
EstatesThe executor may have to file a return if the estate meets anyof these: 1. The decedent was a California resident at the time of death 2. Gross income is over $10,000 3. Net income is over $1,000 4. The estate has income from a California source 5. Income is distributed to a beneficiary
TrustsThe trustee may have to file a return if the trust meets anyof these: 1. The trustee or beneficiary (non-contingent) is a California resident 2. The trust has income from a California source 3. Income is distributed to a California resident beneficiary And the trust has: 1. Gross income is o…
DA: 12 PA: 18 MOZ Rank: 84
