Form 541 - California Fiduciary Income Tax Return



35 Overpaid tax. Subtract line 28 from line 33 from Side 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



36 Amount of line 35 to be credited to 202 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



37 Amount of overpaid tax available this year. Subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .



38 Use tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39 Total voluntary contributions from line 61 below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40 Refund or No Amount Due. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

4 Amount Due. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4





42 Underpayment of estimated tax. Fill in circle:

FTB 5805 attached

FTB 5805F attached . . . . . . . . . . . . . . . . . .

Code

Amount

Code

Amount

Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . .  40

Municipal Shelter Spay-Neuter Fund. . . . . .  42

CA Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . .  402

CA Cancer Research Fund. . . . . . . . . . . . . .  43

Rare and Endangered Species Preservation Program . . . . . . . .  403

ALS/Lou Gehrig’s Disease Research Fund. .  44

State Children’s Trust Fund for the Prevention of Child Abuse .  404

Arts Council Fund . . . . . . . . . . . . . . . . . . . .  45

CA Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . .  405

CA Police Activities League (CALPAL) Fund  46

CA Firefighters’ Memorial Fund. . . . . . . . . . . . . . . . . . . . . . . . .  406

CA Veterans Homes Fund . . . . . . . . . . . . . .  47

Emergency Food For Families Fund . . . . . . . . . . . . . . . . . . . . .  407

Safely Surrendered Baby Fund . . . . . . . . . .  48

CA Peace Officer Memorial Foundation Fund. . . . . . . . . . . . . . . .  408

Child Victims of Human Trafficking Fund . .  49

CA Sea Otter Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  40



6 Total voluntary contributions. Add line 401 through line 419. Enter here and on line 39, above . . . . . . . . . . . . . . . . . . . . . . .

Schedule A Charitable Deduction. Do not complete for a simple trust or a pooled income fund. See instructions.

a Amounts paid for charitable purposes from gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a



b Amounts permanently set aside for charitable purposes from gross income. See instructions .

c Total. Add line 1a and line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c

2 Tax-exempt income allocable to charitable contributions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes . . . . . . . . . . . . . . . . 4

5 Add line 3 and line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 R&TC Section 18152.5 exclusion allocable to capital gains paid or permanently set aside for charitable purposes . . . . . . . . . . . 6

7 Charitable deduction. Subtract line 6 from line 5. Enter here and on Side 1, line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Other Information.

Date trust was created or, if an estate, date of decedent’s death:

Did the estate or trust receive tax-exempt income?. . . . . . . . . .  Yes

 No



________________________________________________________

If “Yes,” attach computation of the allocation of expenses.

b Name of Grantor(s) of Trust ____________________________________

Is this tax return for a short taxable year? . . . . . . . . . . . . . . . . .  Yes

 No

(please attach an additional sheet if necessary)

Has the estate or trust included a Reportable Transaction,

2 a If an estate, was decedent a California resident? . . . . . . . . .  Yes

 No

or Listed Transaction within this tax return? . . . . . . . . . . . . . . .  Yes

 No

b Was decedent married at date of death? . . . . . . . . . . . . . . .  Yes

 No

If “Yes,” complete and attach federal Form 8886.

c If “Yes,” enter surviving spouse’s/RDP’s social security number (or ITIN)

Does this trust have a beneficial interest in a trust or is it

and name: __________________________________________________

a grantor of another trust? Attach schedule of trusts



3 If an estate, enter fair market value (FMV) of:

and federal IDs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

 Yes

 No

a Decedent’s assets at date of death . . . . . . . . . . . . . . . . . ______________

Did this fiduciary elect to defer income from the

b Assets located in California . . . . . . . . . . . . . . . . . . . . . . ______________

discharge of indebtedness as described in



c Assets located outside California . . . . . . . . . . . . . . . . . . ______________

 Yes

 No

IRC Section 108(i) for federal purposes? . . . . . . . . . . . . . .

Note: Income of final year is taxable to beneficiaries.

If “Yes,” enter the federal deferred income from discharge

4 If this is the final tax return of an estate, enter date of

of indebtedness. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

______________

court order, if applicable, authorizing the final distribution . . ______________

0 During the year did the estate or trust defer any income



from the disposition of assets? . . . . . . . . . . . . . . . . . . . . . .

 Yes

 No

Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it

Please

is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Sign

Date

Here



Signature of trustee or officer representing fiduciary



Preparer’s signature

Date

Check if self-

PTIN