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California Free Printable 2019 Form 5870A Tax on Accumulation Distribution of Trusts for 2021 California Tax on Accumulation Distribution of Trusts

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Tax on Accumulation Distribution of Trusts
2019 Form 5870A Tax on Accumulation Distribution of Trusts

TAXABLE YEAR 2019 Tax on Accumulation Distribution of Trusts CALIFORNIA FORM 5870A Attach to beneficiary’s tax return. Name(s) as shown on your tax return SSN or ITIN Name of trust FEIN Address of trust (number and street, apt., suite, PO box, or PMB no.) City State Beneficiary’s date of birth (mm/dd/yyyy) / Month / Day Year ZIP code Enter number of trusts from which you received accumulation distributions in this taxable year. _____________________ Part I Tax on Accumulation Distribution under Internal Revenue Code Section 667. Section A ­— Average Income and Determination of Computation Years  1 Amount of current distribution that is considered distributed in earlier taxable years from Schedule J (541), line 30, column (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  2 Distributions of income accumulated before you were born or reached age 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  4 Taxes imposed on the trust on amounts from line 3 from Schedule J (541), line 30, column (b) . . . . . . . . . . . . . . . . . . . 4  5 Total. Add line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5  6 Tax-exempt interest included on line 5 from Schedule J (541), line 30, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6  7 Taxable part of line 5. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7  8 Number of trust’s earlier taxable years in which amounts on line 7 are considered distributed . . . . . . . . . . . . . . . . . . . . . 8  9 Average annual amount considered distributed. Divide line 3 by line 8 . . . . . . . . . . . . 9 00 00 10 Multiply line 9 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Number of trust’s earlier taxable years to be taken into account. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Average amount for recomputing tax. Divide line 7 by line 11. Enter here and in each column on line 15 below . . . . . . . 12 13 Enter your taxable income before this distribution for the five immediately preceding taxable years: 2018 2017 2016 2015 13 00 00 00 00 00 00 00 00 2014 Section B — Tax Attributable to the Accumulation Distribution (a) Year ________ 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (b) Year ________ Enter the amounts and the years from line 13, eliminating the highest and lowest taxable income years . . . . . . . . . . . . . . . . . . 14 Enter amount from line 12 in each column . . . . . . . . . . . . . . . . . 15 Recomputed taxable income. Add line 14 and line 15 . . . . . . . . . 16 Tax on amounts on line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Tax before credits on line 14 income . . . . . . . . . . . . . . . . . . . . . . 18 Additional tax before credits. Subtract line 18 from line 17 . . . . . 19 Tax credit adjustment. Attach schedule . . . . . . . . . . . . . . . . . . . . 20 See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Alternative minimum tax adjustments . . . . . . . . . . . . . . . . . . . . . 22 Combine line 21 and line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Add column (a), column (b), and column (c) of line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Divide the amount on line 24 by 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply the amount on line 25 by the number of taxable years on line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the amount from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Partial tax attributable to the accumulation distribution. Subtract line 27 from line 26. If zero or less, enter -0-. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For Privacy Notice, get FTB 1131 ENG/SP. 7701193 (c) Year ________ 24 25 26 27 00 00 00 00 28 00 FTB 5870A  2019  Side 1 Part II Tax on Distributions of previously untaxed trust income under Revenue and Taxation Code Section 17745 (b) and (d): • If the income was accumulated over a period of five taxable years or more, complete Section A. • If the income was accumulated over a period of less than five taxable years, complete Section B. Section A ­— See instructions.   1 Income accumulated over five taxable years or more . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1   2 Divide line 1 by six. Enter here and on Schedules CA (540), Part I, line 8f, column C, or CA (540NR), Part II, line 8f, column C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 (a) (b) (c) (d) 2018 2017 2016 2015   3   4   5   6   7   8   9 10 11 12 13 14 Were you a resident or part-year resident? Check “Yes” or “No” for each year 3 • Yes • Yes • Yes • Yes (Answer “No” for nonresident years.) • No • No • No • No Enter your taxable income before this distribution for the five immediately preceding years. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Enter the amount from line 2 in col. (a) through col. (e) if the distribution is ordinary income. For a capital gain distribution, see instructions. . . . . . 5 Recomputed taxable income. Add line 4 and line 5 . . . . . . . . . . . . . . . . . . . 6 Tax on amounts on line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Tax before credits on line 4 income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Additional tax before credits. Subtract line 8 from line 7 . . . . . . . . . . . . . . . 9 Tax credit adjustment. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Subtract line 10 from line 9. See instructions. . . . . . . . . . . . . . . . . . . . . . . 11 Alternative minimum tax adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Add line 11 and line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Add line 13, column (a) through column (e) for all taxable years that you checked “Yes” on line 3. Enter here and on Form 540, line 34; Form 540NR, line 41; or Form 541, line 21b. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Section B ­— See instructions.   1 Income accumulated less than five taxable years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2 Averaging factor: a Enter the number of years the trust accumulated the amount on line 1 . . . . . . . . . 2a b Distribution year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b 1   3 Add line 2a and line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   4 Divide line 1 by line 3. Enter here and on Schedule CA (540), Part I, line 8f, column C, or Schedule CA (540NR), Part II, line 8f, column C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) 2018   5   6   7   8   9 10 11 12 13 14 15 16 (b) 2017 7702193 00 (e) 2014 • Yes • No 00 1 00 3 4 (c) 2016 Were you a resident or part-year resident? Check “Yes” or “No” for each year. 5 • Yes • Yes • Yes (Answer “No” for nonresident years.) • No • No • No Enter your taxable income before this distribution for the number of preceding years entered on line 2a. See instructions . . . . . . . . . . . . . . . . . 6 Enter the amount from line 4 in col. (a) through col. (d). See instructions . . 7 Recomputed taxable income. Add line 6 and line 7 . . . . . . . . . . . . . . . . . . . 8 Tax on amounts on line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Tax before credits on line 6 income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Additional tax before credits. Subtract line 10 from line 9 . . . . . . . . . . . . . . 11 Tax credit adjustment. Attach schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Subtract line 12 from line 11. See instructions . . . . . . . . . . . . . . . . . . . . . . 13 Alternative minimum tax adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Add line 13 and line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Add line 15, column (a) through column (d) for all taxable years that you checked “Yes” on line 5. Enter here and on Form 540, line 34; Form 540NR, line 41; or Form 541, line 21b. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Side 2  FTB 5870A  2019 00 00 (d) 2015 • Yes • No 00 Part III Mental Health Services Tax under Revenue and Taxation Code Section 17043: • If the income was accumulated over a period of five taxable years or more, complete Section A. • If the income was accumulated over a period of less than five taxable years, complete Section B. Section A ­— See instructions. List the tax year where you selected “Yes” to Part II, Section A, line 3.   1   2   3   4   5   6 (a) Year _____ (b) Year _____ (c) Year _____ Enter the recomputed taxable income from Part II, Section A, line 6 . . . . . 1 Subtract 1,000,000 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . 2 Multiply line 2 by 1% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Mental Health Services Tax paid on taxable income before distribution . . . 4 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add line 5, columns (a) through (e). Enter here and on Form 540, line 62; Form 540NR, line 72; or Form 541, line 27. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (d) Year _____ (e) Year _____ 6 00 Section B — See instructions. (a) Year _____ List the tax year where you selected “Yes” to Part II, Section B, line 5.   1   2   3   4   5   6 (b) Year _____ Enter the recomputed taxable income from Part II, Section B, line 8 . . . . . . . . . . . . . . . . . . 1 Subtract 1,000,000 from line 1. If zero or less enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Multiply line 2 by 1% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Mental Health Services Tax paid on taxable income before distribution . . . . . . . . . . . . . . . . 4 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Add line 5, columns (a) through (d). Enter here and on Form 540, line 62; Form 540NR, line 72; or Form 541, line 27. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7703193 (c) Year _____ (d) Year _____ 6 FTB 5870A  2019  Side 3 00
Extracted from PDF file 2019-california-form-5870-a.pdf, last modified October 2019

More about the California Form 5870-A Individual Income Tax

This form must be attached to the beneficiary's tax return. It asks for your average income that is determined through your previous years of income. It also asks to determine your tax based on issued untaxed trust income in the previous years.

We last updated the Tax on Accumulation Distribution of Trusts in February 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the California Franchise Tax Board. You can print other California tax forms here.


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Other California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 540 Schedule CA California Adjustments - Residents
Form 540 Schedule CA INS Instructions for Schedule CA (540)
Form 540-NR Schedule CA INS Instructions for Schedule CA (540NR)
540 Tax Table Tax Table for 540 Tax Return
Form 540-NR Schedule CA California Adjustments - Nonresidents and Part-Year Residents

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 5870-A from the Franchise Tax Board in February 2020.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form 5870-A

We have a total of nine past-year versions of Form 5870-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form 5870-A

2019 Form 5870A Tax on Accumulation Distribution of Trusts

2018 Form 5870-A

2018 Form 5870A - Tax on Accumulation Distribution of Trusts

2017 Form 5870-A

2017 Form 5870A - Tax on Accumulation Distribution of Trusts

2016 Form 5870-A

2016 Form 5870A Tax on Accumulation Distribution of Trusts

Tax on Accumulation Distribution of Trusts 2015 Form 5870-A

2015 Form 5870A -- Tax on Accumulation Distribution of Trusts

Tax on Accumulation Distribution of Trusts 2014 Form 5870-A

2014 Form 5870A -- Tax on Accumulation Distribution of Trusts

Tax on Accumulation Distribution of Trusts (Fill-in) 2013 Form 5870-A

2013 Form 5870A -- Tax on Accumulation Distribution of Trusts

2012 Form 5870-A

2012 Form 5870A

2011 California Form 5870A 2011 Form 5870-A

2011 Form 5870A -- Tax on Accumulation Distribution of Trusts


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