California Form 5870a - Tax On Accumulation Distribution Of Trusts

Line 6 – Enter your taxable income from taxable

Line 20 – Include on line 20 only the net change in

Line 7 – Compute the tax (not including any AMT) on

years 2011 through 2014 . Use the taxable income

nonrefundable credits, such as exemption credit, etc .

the income on line 6 using the tax rates in effect for

as originally reported, amended, or as changed by

For example, to the extent the tax on line 18 is less

the earlier year shown in each of the five columns .

the FTB .

than the allowable exemption credit, only the excess

Use the California tax tables included in the personal

exemption credit is to be included on line 20 .

income tax booklets for prior years .

Line 9 – Compute the tax (not including any AMT) on

the income on line 8 using the tax rates in effect for

Line 21 – If the net change results in an increase in

Line 8 – Enter your tax (not including any AMT) as

the earlier year shown in each of the four columns .

allowable credits, subtract line 20 from line 19 . If the

originally reported, amended, or as changed by the

See Part II, Section A, line 7 instructions .

net change results in a decrease in allowable credits,

FTB before reduction for any credits for the particular

add line 20 and line 19 .

earlier year shown in each of the five columns .

Line 10 – Enter your tax (not including any AMT) as

originally reported, amended, or as changed by the

Line 22 – Complete and attach a separate Schedule P

Line 10 – Include on line 10 only the net change in

FTB before reduction for any credits for the particular

(100, 100W, 540, 540NR, or 541), Alternative

nonrefundable credits, such as exemption credit, etc .

earlier year shown in each of the four columns .

Minimum Tax and Credit Limitations, to recompute

For example, to the extent the tax on line 8 is less

the alternative minimum tax (AMT) for each earlier

than the allowable exemption credit, only the excess

Line 12 – Include on line 12 only the net change in

year and show any change to those taxes in the

exemption credit is included on line 10 .

nonrefundable credits such as exemption credit, etc .

bottom margin of the form . Enter the adjustment on

For example, to the extent the tax on line 10 is less

Line 11 – If the net change results in a decrease in

line 22 .

allowable credits, add line 9 and line 10 .

than the allowable exemption credit, only the excess

exemption credit is included on line 12 .

Line 28 – Individuals – Enter the amount from

Line 12 – Complete and attach a separate Schedule P

line 28 on Form 540, line 34 or Long Form 540NR,

Line 13 – If the net change results in a decrease in

(100, 100W, 540, 540NR, or 541) to recompute the

line 41 . Check the box labeled “FTB 5870A .”

allowable credits, add line 11 and line 12 .

AMT for each earlier year and show any change in

Estates and trusts – Include the amount from line 28

those taxes in the bottom margin of the forms . Enter

Line 14 – Complete and attach a separate Schedule P

on Form 541, line 21b . Write “FTB 5870A” on that

the adjustments on line 12 .

(100, 100W, 540, 540NR, or 541) to recompute the

line .

AMT for each earlier year and show any change in

Line 14 – Add line 13, column (a) through

Other filers – Add the amount on line 28 to the total

column (e) for all years that you checked “Yes” on

those taxes in the bottom margin of the form . Enter

the adjustment on line 14 .

tax liability before credits on your tax return for the

line 3 . Do not include any amounts for any year that

year of the accumulation distribution . Attach form

you checked “No .”

Line 16 – Add line 15, column (a) through

FTB 5870A to the back of your tax return .

column (d), for all years that you checked “Yes” on

Individuals – Enter the amount from line 14 on

line 5 . Do not include any amounts for any year that

Form 540, line 34 or Long Form 540NR, line 41 .

Part II

you checked “No .”

Check the box labeled “FTB 5870A .”

If you did not receive a Schedule J (541), you must

Individuals – Enter the amount from line 16 on

Estates and trusts – Enter the amount from line 14

contact the trustee to get the information you will

on Form 541, line 21b . Write “FTB 5870A” on that

Form 540, line 34 or Long Form 540NR, line 41 .

need to complete form FTB 5870A . The trustee must

Check the box labeled “FTB 5870A .”

line .

provide the:

Estates and trusts – Enter the amount from line 16

Other filers – Add the amount on line 14 to the total

• Total number of years that the trust income was

on Form 541, line 21b . Write “FTB 5870A” on that

tax liability before credits on your tax return for the

accumulated .

line .

year of the accumulation distribution . Attach form

• Total amount of the accumulation distribution .

FTB 5870A to the back of your tax return .

Other filers – Add the amount on line 16 to the total

If the total number of years that the trust income was

tax liability before credits on your tax return for the

Section B

accumulated is five or more, complete Section A to

year of the accumulation distribution . Attach form

Complete this section to compute your additional tax

determine your tax due .

FTB 5870A to the back of your tax return .

due on a trust distribution accumulated over a period

If the total number of years that the trust income

of less than five years . If the accumulation period

General Phone Service

was accumulated is less than five years, complete

was five years or more, do not complete this section .

Telephone assistance is available year-round from

Section B to determine your tax due .

Complete Section A .

7 a .m . to 5 p .m . Monday through Friday, except

Complete the entries for all columns corresponding

Section A

holidays . Hours subject to change .

to the number of years entered on line 2a . If the

Complete this section to compute your additional tax

Telephone: 800 .852 .5711 from within the

number entered on line 2a is:

due on a trust distribution accumulated over a period

United States

of five years or more . If the accumulation period was

• 1 – Complete only column (a) .

916 .845 .6500 from outside the

less than five years, skip this section and complete

• 2 – Complete only column (a) and column (b) .

United States

Section B .

• 3 – Complete only column (a) through column (c) .

TTY/TDD:

800 .822 .6268 for persons with hearing

• 4 – Complete all columns .

Line 1 – Enter the amount of your accumulation

or speech impairments

distribution .

Line 1 – Enter the amount of your accumulation

Asistencia en español

distribution .

Line 2 – Divide the amount on line 1 by the number

Asistencia telefónica está disponible todo el año

six and enter that amount here and on Schedule CA

Line 2a – Do not enter a number more than 4 . If

durante las 7 a .m . y las 5 p .m . lunes a viernes,

(540 or 540NR), line 21f, column C . This is the

the total accumulation years is more than 4, do not

excepto días festivos . Las horas están sujetas a

amount to be included in the current year . The

complete this section . Go to Section A .

cambios .

balance of this schedule will be used to compute the

Line 4 – Enter the amount from line 4 on

Teléfono:

800 .852 .5711 dentro de los

tax on the portion of the distribution attributable to

Schedule CA (540 or 540NR), line 21f, column C .

Estados Unidos

prior years .

This is the amount to be included in the current year .

916 .845 .6500 fuera de los

Line 3 – Check “Yes” in each column for the years

The rest of this section will be used to compute the

Estados Unidos

that you were either a California resident or part-year

tax on the portion of the distribution attributable to

TTY/TDD:

800 .822 .6268 para personas con

resident . Check “No” for the years that you were a

prior years .

discapacidades auditivas o del habla

nonresident . If the taxpayer was a resident during

Line 5 – Check “Yes” in each column for the years

any portion of the time the trust accumulated the

that you were either a California resident or part-year

income being distributed in the current year, and

resident . Check “No” for the years that you were a

left the state for any period of time beginning within

nonresident . If the taxpayer was a resident during

12 months of the date of the current distribution

any portion of the time the trust accumulated the

and returned to the state within 12 months of the

income being distributed in the current year, and

date the current distribution was made, the taxpayer

left the state for any period of time beginning within

is presumed to have continued to be a resident

12 months of the date of the current distribution

throughout the time of distribution .

and returned to the state within 12 months of the

Line 4 – Enter your taxable income from taxable

date the current distribution was made, the taxpayer

years 2010 through 2014 . Use the taxable income

is presumed to have continued to be a resident

as originally reported, amended, or as changed by

throughout the time of distribution .

the FTB .

Page 2 FTB 5870A Instructions 2015

California Form 5870a - Tax On Accumulation Distribution Of Trusts - 2015 Page 4

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