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California taxes income based on the residency status of the estate or fiduciaries. Enter the state of residency on the federal Screen 1041 1041 screen. For trusts, you can also force the residency status on the CA Gen screen in the Fiduciary information statement. See below for more information on how the California return calculates for each residency status.

Resident estates:

• On Form 541, Page 1 all income is taxable.
• Schedule K-1, Column (d) is the share of all income.
• Schedule K-1, Column (e) is the share of California source income.

Nonresident estates:

• On Form 541, Page 1, only California source income is taxable.
• Schedule K-1, Column (d) is the share of California source income.
• Schedule K-1, Column (e) is the share of California source income.

Trusts with only resident fiduciaries:

• On Form 541, Page 1 all income is taxable.
• UltraTax CS Onvio Tax does not complete Schedule G, Part II.
• Schedule K-1, Column (d) is the share of all income.
• Schedule K-1, Column (e) is the share of California source income.

Trusts with one or more nonresident fiduciaries:

• On Form 541, Page 1, all income is taxable.
• Expenses are deductible based on Schedule G Part II.
• Schedule K-1, Column (d) is the share of total income.
• Schedule K-1, Column (e) is the share of California source income.

California overview (1041)