California Form 5870a - Tax On Accumulation Distribution Of Trusts - 2011 Page 4
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4left the state for any period of time beginning within
Line 20 – Include on line 20 only the net change in
Line 4 – Enter your taxable income from taxable
12 months of the date of the current distribution
nonrefundable credits, such as exemption credit, etc .
years 2006 through 2010 . Use the taxable income
and returned to the state within 12 months of the
For example, to the extent the tax on line 18 is less
as originally reported, amended, or as changed by
date the current distribution was made, the taxpayer
than the allowable exemption credit, only the excess
the FTB .
is presumed to have continued to be a resident
exemption credit is to be included on line 20 .
Line 7 – Compute the tax (not including any AMT) on
throughout the time of distribution .
Line 2 – If the net change results in an increase in
the income on line 6 using the tax rates in effect for
Line 6 – Enter your taxable income from taxable
allowable credits, subtract line 20 from line 19 . If the
the earlier year shown in each of the five columns .
years 2007 through 2010 . Use the taxable income
net change results in a decrease in allowable credits,
Use the California tax tables included in the personal
add line 20 and line 19 .
income tax booklets for prior years .
as originally reported, amended, or as changed by
the FTB .
Line 22 – Complete and attach a separate Schedule P
Line 8 – Enter your tax (not including any AMT) as
Line 9 – Compute the tax (not including any AMT) on
(100, 100W, 540, 540NR, or 541), Alternative
originally reported, amended, or as changed by the
the income on line 8 using the tax rates in effect for
Minimum Tax and Credit Limitations, to recompute
FTB before reduction for any credits for the particular
the earlier year shown in each of the four columns .
the alternative minimum tax (AMT) for each earlier
earlier year shown in each of the five columns .
See Part II, Section A, line 7 instructions .
year and show any change to those taxes in the
Line 0 – Include on line 10 only the net change in
bottom margin of the form . Enter the adjustment on
Line 0 – Enter your tax (not including any AMT) as
nonrefundable credits, such as exemption credit, etc .
line 22 .
For example, to the extent the tax on line 8 is less
originally reported, amended, or as changed by the
FTB before reduction for any credits for the particular
Line 28 – Individuals – Enter the amount from
than the allowable exemption credit, only the excess
line 28 on Form 540, line 34 or Long Form 540NR,
exemption credit is included on line 10 .
earlier year shown in each of the four columns .
line 41 . Fill in the circle labeled “FTB 5870A .”
Line 2 – Include on line 12 only the net change in
Line – If the net change results in a decrease in
nonrefundable credits such as exemption credit, etc .
Estates and trusts – Include the amount from line 28
allowable credits, add line 9 and line 10 .
For example, to the extent the tax on line 10 is less
on Form 541, line 21b . Write “FTB 5870A” on that
Line 2 – Complete and attach a separate Schedule P
than the allowable exemption credit, only the excess
line .
(100, 100W, 540, 540NR, or 541) to recompute the
exemption credit is included on line 12 .
Other filers – Add the amount on line 28 to the total
AMT for each earlier year and show any change in
Line 3 – If the net change results in a decrease in
tax liability before credits on your tax return for the
those taxes in the bottom margin of the forms . Enter
year of the accumulation distribution . Attach form
the adjustments on line 12 .
allowable credits, add line 11 and line 12 .
FTB 5870A to the back of your tax return .
Line 4 – Complete and attach a separate Schedule P
Line 4 – Add line 13, column (a) through
(100, 100W, 540, 540NR, or 541) to recompute the
column (e) for all years that you checked “Yes” on
Part II
AMT for each earlier year and show any change in
line 3 . Do not include any amounts for any year that
those taxes in the bottom margin of the form . Enter
you checked “No .”
If you did not receive a Schedule J (541), you must
the adjustment on line 14 .
contact the trustee to get the information you will
Individuals – Enter the amount from line 14 on
need to complete form FTB 5870A . The trustee must
Line 6 – Add line 15, column (a) through
Form 540, line 34 or Long Form 540NR, line 41 . Fill
provide the:
in the circle labeled “FTB 5870A .”
column (d), for all years that you checked “Yes” on
line 5 . Do not include any amounts for any year that
• Total number of years that the trust income was
Estates and trusts – Enter the amount from line 14
you checked “No .”
accumulated .
on Form 541, line 21b . Write “FTB 5870A” on that
• Total amount of the accumulation distribution .
Individuals – Enter the amount from line 16 on
line .
Form 540, line 34 or Long Form 540NR, line 41 . Fill
If the total number of years that the trust income was
Other filers – Add the amount on line 14 to the total
in the circle labeled “FTB 5870A .”
accumulated is five or more, complete Section A to
tax liability before credits on your tax return for the
determine your tax due .
Estates and trusts – Enter the amount from line 16
year of the accumulation distribution . Attach form
FTB 5870A to the back of your tax return .
on Form 541, line 21b . Write “FTB 5870A” on that
If the total number of years that the trust income was
line .
accumulated is less than 5 years, complete Section B
Section B
to determine your tax due .
Other filers – Add the amount on line 16 to the total
Complete this section to compute your additional tax
tax liability before credits on your tax return for the
due on a trust distribution accumulated over a period
Section A
year of the accumulation distribution . Attach form
of less than 5 years . If the accumulation period was
Complete this section to compute your additional tax
FTB 5870A to the back of your tax return .
five years or more, do not complete this section .
due on a trust distribution accumulated over a period
Complete Section A .
of five years or more . If the accumulation period was
Internet and Telephone Assistance
less than 5 years, skip this section and complete
Complete the entries for all columns corresponding
Telephone assistance is available year-round from
Section B .
to the number of years entered on line 2a . If the
7 a .m . to 5 p .m . Monday through Friday, except
number entered on line 2a is:
Line – Enter the amount of your accumulation
holidays . Hours subject to change .
distribution .
• 1 – Complete only column (a) .
Website:
ftb.ca.gov
• 2 – Complete only column (a) and column (b) .
Line 2 – Divide the amount on line 1 by the number
Telephone: 800 .852 .5711 from within the
• 3 – Complete only column (a) through column (c) .
six and enter that amount here and on Schedule CA
United States
• 4 – Complete all columns .
(540 or 540NR), line 21f, column C . This is the
916 .845 .6500 from outside the
amount to be included in the current year . The
United States
Line – Enter the amount of your accumulation
balance of this schedule will be used to compute the
TTY/TDD:
800 .822 .6268 for persons with hearing
distribution .
tax on the portion of the distribution attributable to
or speech impairments
Line 2a – Do not enter a number more than 4 . If
prior years .
the total accumulation years is more than 4, do not
Asistencia Por Internet y Teléfono
Line 3 – Check “Yes” in each column for the years
complete this section . Go to Section A .
Asistencia telefónica está disponible todo el año
that you were either a California resident or part-year
Line 4 – Enter the amount from line 4 on
durante las 7 a .m . y las 5 p .m . lunes a viernes,
resident . Check “No” for the years that you were a
Schedule CA (540 or 540NR), line 21f, column C .
excepto días festivos . Las horas están sujetas a
nonresident . If the taxpayer was a resident during
This is the amount to be included in the current year .
cambios .
any portion of the time the trust accumulated the
The rest of this section will be used to compute the
Sitio web:
ftb.ca.gov
income being distributed in the current year, and
tax on the portion of the distribution attributable to
Teléfono:
800 .852 .5711 dentro de los
left the state for any period of time beginning within
prior years .
Estados Unidos
12 months of the date of the current distribution
Line 5 – Check “Yes” in each column for the years
916 .845 .6500 fuera de los
and returned to the state within 12 months of the
that you were either a California resident or part-year
Estados Unidos
date the current distribution was made, the taxpayer
resident . Check “No” for the years that you were a
TTY/TDD:
800 .822 .6268 personas con
is presumed to have continued to be a resident
nonresident . If the taxpayer was a resident during
discapacidades auditivas y del habla
throughout the time of distribution .
any portion of the time the trust accumulated the
income being distributed in the current year, and
Page 2 FTB 5870A Instructions 2011
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