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The California 5870A form is a tax document used to report the distribution of accumulated income from trusts. Beneficiaries must attach this form to their tax returns to accurately reflect any taxable amounts received from trusts during the taxable year. Understanding this form is crucial to ensure compliance and avoid potential penalties, so take action now to fill it out by clicking the button below.

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Overview

The California 5870A form is a crucial document for beneficiaries of trusts, especially when it comes to understanding their tax obligations related to accumulated distributions. This form is primarily used to report taxes on trust distributions that have been accumulated over time, often involving complex calculations to determine how much tax is owed. The form requires beneficiaries to provide essential information such as their Social Security Number or Individual Taxpayer Identification Number, the name and address of the trust, and the beneficiary's date of birth. It also includes sections dedicated to calculating the tax on accumulation distributions under the Internal Revenue Code, specifically Section 667, which addresses the average income and determination of computation years. Additionally, beneficiaries must navigate through various parts that assess taxes on distributions of previously untaxed trust income and even a Mental Health Services Tax. Completing the 5870A form accurately ensures compliance with California tax laws and helps beneficiaries avoid potential penalties. Understanding this form's structure and requirements can significantly ease the tax filing process for individuals receiving trust distributions.

California 5870A Preview

TAXABLE YEAR

TAX ON ACCUMULATION

CALIFORNIA FORM

2021

5870A

DISTRIBUTION OF TRUSTS

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

ZIP code

Beneficiary’s date of birth (mm/dd/yyyy)

Enter number of trusts from which you received

Month

Day

Year

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

1Amount of current distribution that is considered distributed in earlier taxable years from Schedule J (541),

	line 30, column (a)	. . . .	. . . . . . . . . . . . . . . . . . .	. .	1	00
2	Distributions of income accumulated before you were born or reached age 21	. . . .	. . . . . . . . . . . . . . . . . . .	. .	2	00
3	Subtract line 2 from line 1	. . . .	. . . . . . . . . . . . . . . . . . .	. .	3	00
4	Taxes imposed on the trust on amounts from line 3 from Schedule J (541), line 30, column (b)			. .	4	00
5	Total. Add line 3 and line 4	. . . .	. . . . . . . . . . . . . . . . . . .	. .	5	00
6	Tax-exempt interest included on line 5 from Schedule J (541), line 30, column (c)	. . . .	. . . . . . . . . . . . . . . . . . .	. .	6	00
7	Taxable part of line 5. Subtract line 6 from line 5	. . . .	. . . . . . . . . . . . . . . . . . .	. .	7	00
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
10	Multiply line 9 by 25% (.25)	10		00
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	00

13Enter your taxable income before this distribution for the five immediately preceding taxable years:

2020

2019

2018

2017

2016

SECTION B — Tax Attributable to the Accumulation Distribution

(a)	(b)	(c)
Year ________	Year ________	Year ________

14Enter the amounts and the years from line 13, eliminating the

	highest and lowest taxable income years	14
15	Enter amount from line 12 in each column	15
16	Recomputed taxable income. Add line 14 and line 15	16
17	Tax on amounts on line 16	17
18	Tax before credits on line 14 income	18
19	Additional tax before credits. Subtract line 18 from line 17	19
20	Tax credit adjustment. Attach schedule	20
21	See instructions	21
22	Alternative minimum tax adjustments	22
23	Combine line 21 and line 22	23
24	Add column (a), column (b), and column (c) of line 23	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	24	00
25	Divide the amount on line 24 by 3	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	25	00
26	Multiply the amount on line 25 by the number of taxable years on line 11		26	00
27	Enter the amount from line 4	. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	27	00

28Partial 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 EN-SP.

7701213

FTB 5870A 2021 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	00

2Divide line 1 by six. Enter here and on Schedules CA (540), Part I, Section B, line 8z, column C,

	or CA (540NR), Part II, Section B, line 8z, column C					2		00
			(a)	(b)	(c)		(d)	(e)
			2020	2019	2018	2017		2016
3	Were you a resident or part-year resident? Check “Yes” or “No” for each year	3	• Yes	• Yes	• Yes	• Yes		• Yes
	(Answer “No” for nonresident years.)		• No	• No	• No	• No		• No
4	Enter your taxable income before this distribution for the five immediately
4
	preceding years. See instructions	4
5	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
6	Recomputed taxable income. Add line 4 and line 5	6
7	Tax on amounts on line 6	7
8	Tax before credits on line 4 income	8
9	Additional tax before credits. Subtract line 8 from line 7	9
10	Tax credit adjustment. Attach schedule	10
11	Subtract line 10 from line 9. See instructions	11
12	Alternative minimum tax adjustments	12
13	Add line 11 and line 12	13
14	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			00

SECTION B — See instructions.
1	Income accumulated less than five taxable years	. . . . . . . . . . . . . .	. . . . . . . . . . . . . . . 1
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	. . . . . . . . . . . . . .	. . . . . . . . . . . . . . . 3

4Divide line 1 by line 3. Enter here and on Schedule CA (540), Part I, Section B, line 8z, column C,

or Schedule CA (540NR), Part II, Section B, line 8z, column C

			(a)	(b)	(c)		(d)
			2020	2019	2018		2017

5	Were you a resident or part-year resident? Check “Yes” or “No” for each year.	5	• Yes	• Yes	• Yes		• Yes
	(Answer “No” for nonresident years.)		• No	• No	• No		• No
6	Enter your taxable income before this distribution for the number of
6
	preceding years entered on line 2a. See instructions	6
7	Enter the amount from line 4 in col. (a) through col. (d). See instructions . .	7
8	Recomputed taxable income. Add line 6 and line 7	8
9	Tax on amounts on line 8	9
10	Tax before credits on line 6 income	10
11	Additional tax before credits. Subtract line 10 from line 9	11
12	Tax credit adjustment. Attach schedule	12
13	Subtract line 12 from line 11. See instructions	13
14	Alternative minimum tax adjustments	14
15	Add line 13 and line 14	15
16	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		00

Side 2 FTB 5870A 2021

7702213

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.			(a)	(b)	(c)	(d)	(e)
			Year _____	Year _____	Year _____	Year _____	Year _____

1	Enter the recomputed taxable income from Part II, Section A, line 6	1
2	Subtract 1,000,000 from line 1. If zero or less, enter -0-	2
3	Multiply line 2 by 1%	3
4	Mental Health Services Tax paid on taxable income before distribution . . .	4
5	Subtract line 4 from line 3	5

6Add 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	. . . .	. . . . . . . . . . .	. . . . . . . . . . .	6	00
SECTION B — See instructions.
List the tax year where you selected “Yes” to Part II, Section B, line 5.			(a)	(b)	(c)	(d)
			Year _____	Year _____	Year _____	Year _____

1	Enter the recomputed taxable income from Part II, Section B, line 8	1
2	Subtract 1,000,000 from line 1. If zero or less enter -0-	2
3	Multiply line 2 by 1%	3
4	Mental Health Services Tax paid on taxable income before distribution	4
5	Subtract line 4 from line 3	5

6Add 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

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FTB 5870A 2021 Side 3

⇓ California 5870A PDF Form

Document Features

Fact Name	Details
Purpose	The California Form 5870A is used to report the tax on accumulation distributions from trusts.
Governing Law	This form is governed by Internal Revenue Code Section 667 and California Revenue and Taxation Code Section 17745.
Filing Requirement	Taxpayers must attach Form 5870A to the beneficiary’s tax return when claiming accumulation distributions.
Taxable Year	The form is applicable for the taxable year 2020, as indicated in the title.
Beneficiary Information	It requires the beneficiary's name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and date of birth.
Calculation Sections	The form includes multiple sections for calculating the tax on accumulation distributions and previously untaxed trust income.

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