Help with estates and trusts
When to withhold
An estate or trust may have a withholding requirement if they make a payment of income to a nonresident.
Visit Income tax for nonresidents for more information.
When withheld upon
The executor or trustee may receive Form 593 when real property is sold. If real property from this estate was sold and it was the decedent’s primary residence, withholding may not be required.
If the executor or trustee distributes the gain on the sale of the real property, the related withholding credit must be distributed (allocate withholding).
Resident and nonresident
The executor or trustee may receive Form 592 when other income is withheld upon by another entity.
If the executor or trustee distributes the other income, the related withholding credit must be distributed (allocate withholding).
To allocate related withholding credit, the executor or trustee must file:
- Resident and Nonresident Withholding Statement (Form 592) with FTB
- Resident and Nonresident Withholding Tax Statement (Form 592-B) with the recipient
Nonresident or part-year resident
If there are nonresident trustees or non-contingent beneficiaries:
- Complete Schedule G on Side 3 of Form 541 to calculate reportable income.
- Complete the rest of Form 541
Do not file Form 541 if there are no California:
- Non-contingent beneficiaries
- Sourced income
- (800) 852-5711
- (916) 845-6500 (outside the US)
- Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040