MyFTB accountHelp with estates and trusts
Withholding information
When to withhold
An estate or trust may have a withholding requirement if they make a payment of income to a nonresident.
Visit Withholding on nonresidents for more information.
When withheld upon
Real property
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).
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:
- Trustees
- Non-contingent beneficiaries
- Sourced income
Contact us
- Phone
- Withholding Services and Compliance
- 888-792-4900
- 916-845-4900
- Withholding Services and Compliance
MS F182
Franchise Tax Board
PO Box 942867
Sacramento CA 94267-0651