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State of California Franchise Tax Board

Changes to 2009 Forms

Updates to the Form 541-ES on 03/05/2009 -- Estimated Tax for Fiduciaries

We replaced text on the 541-ES Instructions on:

  • Page 1, column 1, What’s New section, Paragraph 2
  • Page 1, column 1, Limit on Prior Years Tax section, Paragraph

Previous Version

1. Estates and trusts with adjusted gross income over $1,000,000 may no longer compute estimated tax payments based on 100% of the tax shown on the return of the preceding year.

2. Estates or trusts with an adjusted gross income over $1,000,000 must figure the estimated tax payments based on the estate or trust’s 2009 tax liability.

Revised Version

1. Estates and trusts with a 2009 adjusted gross income equal to or greater than $1,000,000 may no longer compute estimated tax payments based on 100% of the tax shown on the return of the preceding year.

2. Estates or trusts with a 2009 adjusted gross income equal to or greater than $1,000,000 must figure the estimated tax payments based on the estate or trust’s 2009 tax liability.

Reason for the changes
The specific language in SBX1 28 states adjusted gross income of "equal to or greater than" rather than "over" $1,000,000. This revision conforms with the exact language in SBX1 28.

Back to Tax Form Changes for 2009

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