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State of California Franchise Tax Board

Changes to 2011 Forms

Updates to the Form 541-ES on 09/14/2011 –– Estimated Tax for Fiduciaries

We replaced text on the Form 541-ES Instructions on Page 1, Column 1, Paragraph 1, Installment Payments section.

Previous Version

For taxable years beginning January 1, 2009, installments due shall be thirty percent of the required annual payment for the 1st required installment, forty percent of the required annual payment for the 2nd required installment, no installment is due for the 3rd required installment and thirty percent of the required annual payment for the 4th required installment.

Revised Version

Installments due shall be thirty percent of the required annual payment for the 1st required installment, forty percent of the required annual payment for the 2nd required installment, no installment is due for the 3rd required installment and thirty percent of the required annual payment for the 4th required installment.

Reason for the changes

Removing the reference to “taxable years beginning January 1, 2009,” because the year noted was incorrect. However, the information that followed was correct.

Impact

There is no tax impact.

Back to Tax Form Changes for 2011

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