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As a trustee or administrator, you are the fiduciary of the trust or estate. This means that you are the person responsible for overseeing the estate or trustwhich includes filing all necessary tax returns.
The fiduciary (or one of the fiduciaries) must file Form 541 for a trust if any of the following apply: Gross income for the taxable year of more than $10,000 (regardless of the amount of net income) Net income for the taxable year of more than $100. An alternative minimum tax liability.
Revocable Trusts Typically during the creators lifetime, the taxpayer identification number of the trust will be the creators Social Security number. All items of income, deduction and credit will be reported on the creators personal income tax return, and no return will be filed for the trust itself.
There are a number of reasons you may receive a bill from the Franchise Tax Board. You filed your tax returns late. This is by far the most common reason you may still owe money. People dont realize that late filing, even by one day, will incur a late filing penalty.
The fiduciary of a domestic decedents estate, trust, or bankruptcy estate files Form 1041 to report: The income, deductions, gains, losses, etc. of the estate or trust.
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The FTB may waive penalties if they were incurred due to reasonable cause. Reasonable cause is when you are unable to comply with tax obligations even though you exercised ordinary caution. For example, if death or a natural disaster prevented you from paying or filing on time, you may qualify for a penalty waiver.
This document addresses privacy related information for taxpayers. 10. FTB 1131 COD, Franchise Tax Board Privacy Notice on Collection. This document addresses privacy related information for court ordered debts (COD).

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