Form 541 - California Fiduciary Income Tax Return - 2013

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TAXABLE YEAR
FORM
California Fiduciary Income Tax Return
2013
541
For calendar year 2013 or fiscal year beginning (mm/dd/yyyy)
, and ending (mm/dd/yyyy)
.
Name of estate or trust
FEIN
Type of entity:
A
(1)
Decedent’s estate
(2)
Simple trust
R
Name and title of all fiduciaries, see instructions
(3)
Complex trust
RP
(4)
Grantor trust
Additional Information (see instructions)
PBA Code
(5)
Bankruptcy estate
– Chapter 7
Street Address (number and street, or PO Box)
Apt no./Suite no.
PMB/Private Mailbox
(6)
Bankruptcy estate
– Chapter 11
(7)
Pooled income
City (If you have a foreign address, see page 6)
State
ZIP Code
fund
(8)
ESBT
(9)
QSST
Foreign Country Name
Foreign Province/State/County
Foreign Postal Code
(10)
Apportioning
Trust
 Initial tax return  Final tax return  REMIC
Check
applicable boxes:
 Amended tax return. Attach explanation and schedules  Change in fiduciary’s name or address
Trusts that have nonresident trustees and/or nonresident beneficiaries must first complete Schedule G on Side 3.
1 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
00
00
2 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
00
3 Business income or (loss). Attach federal Schedule C or C-EZ (Form 1040). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4 Capital gain or (loss). Attach Schedule D (541). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
00
5 Rents, royalties, partnerships, other estates and trusts, etc. Attach federal Schedule E (Form 1040) . . . . . . . . . . . . . . . .
5
00
6 Farm income or (loss). Attach federal Schedule F (Form 1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
7 Ordinary gain or (loss). Attach Schedule D-1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
00
8 Other income. See instructions. State nature of income___________________________________________ . . . . . . .
8
00
9 Total income. Add line 1 through line 8. (Apportioning fiduciaries: Complete Schedule G on Side 3) . . . . . . . . . . . . . . .
9
00
10 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
00
11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Fiduciary fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
00
00
13 Charitable deduction. Enter the amount from Side 2, Schedule A, line 5.. . . . . . . . . . . .
13
00
14 Attorney, accountant, and return preparer fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
a
00
15
Other deductions not subject to 2% floor. Attach schedule.
1 5a
00
b Allowable misc. itemized deductions subject to 2% floor . . . .
1 5b
00
c Total. Add line 15a and line 15b.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 5c
00
16 Total. Add line 10 through line 14 and line 15c. (Apportioning fiduciaries: Complete Schedule G on Side 3) . . . . . . . . .
16
00
17 Adjusted total income (or loss). Subtract line 16 from line 9. Enter here and on Side 3, Schedule B, line 1 . . . . . . . . . .
17
00
18 Income distribution deduction from Side 3, Schedule B, line 15. Attach Schedule K-1 (541) . . . . . . . . . . . . . . . . . . . . .
18
00
20 a Taxable income of fiduciary. Subtract line 18 from line 17.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a
b ESBT Taxable Income (S-portion only) See instructions. . . . . . . . . . . . . . . . . . . . .
2 0b
00
00
21 a Regular tax ________________; b Other taxes ________________; c QSF tax ________________; d Total . . .
21
22 Exemption credit. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
00
00
23 Credits. Attach worksheet. Enter code
and amount . . . . . . . . . . . . . . .
23
If more than one credit, see instructions.
00
24 Total. Add line 22 and line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24
00
25 Subtract line 24 from line 21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
00
26 Alternative minimum tax. Attach Schedule P (541) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
00
27 Mental Health Services Tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
00
28 Tax liability. Add line 25, line 26, and line 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
00
29 California income tax withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
00
30 California income tax previously paid. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
31 2013 Withholding (Form 592-B and/or 593). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
00
00
32 2013 CA estimated tax, amount applied from 2012 tax return, and payment with form FTB 3563. . . . . . . . . . . . . . . . . .
32
00
33 Total payments. Add line 29, line 30, line 31, and line 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
00
34 Tax due. Subtract line 33 from line 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34
Form 541
2013 Side 1
C1
3161133
For Privacy Notice, get FTB 1131 ENG/SP

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