California Tax on Accumulation Distribution of Trusts

Tax on Accumulation Distribution of Trusts
2023 Form 5870A Tax on Accumulation Distribution of TrustsTAXABLE YEAR

2023

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

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 Taxes imposed on the trust on amounts from line 1 from Schedule J (541), line 30, column (b)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
2
3 Total . Add line 1 and line 2  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
3
4 Tax-exempt interest included on line 3 from Schedule J (541), line 30, column (c)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4
5 Taxable part of line 3 . Subtract line 4 from line 3  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
5
6 Number of trust’s earlier taxable years in which amounts on line 5 are considered distributed  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
6
7 Average annual amount considered distributed . Divide line 1 by line 6  .  .  .  .  .  .  .  .  .  .  .  .  .
7
00
8 Multiply line 7 by 25% ( .25)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
8
00
9 Number of trust’s earlier taxable years to be taken into account . See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
9
10
10 Average amount for recomputing tax . Divide line 5 by line 9 . Enter here and in each column on line 13 below .  .  .  .  .  .  .  .  .
11 Enter your taxable income before this distribution for the five immediately preceding taxable years:
2022
2021
2020
2019
11

00
00
00
00
00

00
2018

Section B — Tax Attributable to the Accumulation Distribution
(a)
Year ________

(b)
Year ________

12 Enter the amounts and the years from line 11, eliminating the
highest and lowest taxable income years  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
12
13 Enter amount from line 10 in each column  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
13
14
14 Recomputed taxable income . Add line 12 and line 13  .  .  .  .  .  .  .  .  .
15
15 Tax on amounts on line 14  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
16
16 Tax before credits on line 12 income  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
17
17 Additional tax before credits . Subtract line 16 from line 15  .  .  .  .  .
18
18 Tax credit adjustment . Attach schedule  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
19
19 See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
20
20 Alternative minimum tax adjustments  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
21
21 Combine line 19 and line 20 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
22 Add column (a), column (b), and column (c) of line 21  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
23 Divide the amount on line 22 by 3  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
24 Multiply the amount on line 23 by the number of taxable years on line 9 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
25 Enter the amount from line 2  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
26 Partial tax attributable to the accumulation distribution . Subtract line 25 from line 24 . If zero or less, enter -0- .
See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

For Privacy Notice, get FTB 1131 EN-SP.

7701233

(c)
Year ________

22
23
24
25

00
00
00
00

26

00

FTB 5870A 2023

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  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
2 Divide 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 . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
(a)
(b)
(c)
2022
2021
2020
3 Were you a resident or part-year resident? Check “Yes” or “No” for each year 3
• Yes
• Yes
• Yes
(Answer “No” for nonresident years .)
• No
• No
• No
4 Enter your taxable income before this distribution for the five immediately
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 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
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, Section B, line 8z, column C,
or Schedule CA (540NR), Part II, Section B, line 8z, column C .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
(a)
2022

(b)
2021

1
2

FTB 5870A 2023

7702233

00
(d)
2019

• Yes
• No

(e)
2018

• Yes
• No

14

00

1

00

3
4
(c)
2020

5 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
6 Enter your taxable income before this distribution for the number of
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
10 Tax before credits on line 6 income  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
11
11 Additional tax before credits . Subtract line 10 from line 9  .  .  .  .  .  .  .  .  .  .  .  .  .
12
12 Tax credit adjustment . Attach schedule  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
13
13 Subtract line 12 from line 11 . See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
14
14 Alternative minimum tax adjustments  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
15
15 Add line 13 and line 14 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
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

Side 2

00

00
(d)
2019

• 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  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

7703233

(c)
Year _____

(d)
Year _____

6

FTB 5870A 2023

00

Side 3

Extracted from PDF file 2023-california-form-5870-a.pdf, last modified October 2023

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More about the California Form 5870-A Individual Income Tax TY 2023

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 January 2024, so this is the latest version of Form 5870-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 5870-A directly from TaxFormFinder. 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	California Resident Income Tax Return Tax Return
Form 540 Booklet	Personal Income Tax Booklet - Forms & Instructions
Form 540 Schedule CA	California Adjustments - Residents
Form 540-ES	Estimated Tax for Individuals Estimated
Form 540-540A Instructions	California 540 Form Instruction Booklet

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 January 2024.

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 thirteen 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:

2023 Form 5870-A

2023 Form 5870A Tax on Accumulation Distribution of Trusts

2022 Form 5870-A

2022 Form 5870A Tax on Accumulation Distribution of Trusts

2021 Form 5870-A

2021 Form 5870A Tax on Accumulation Distribution of Trusts

2020 Form 5870-A

2020 Form 5870A Tax on Accumulation Distribution of Trusts

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

2015 Form 5870-A

2015 Form 5870A -- 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 Form 5870-A

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

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While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.