541-T: California Allocation of Estimated Tax Payments to Beneficiaries (2025)
California · FTB · Used for tax years 2025
California Form 541-T reports an estate’s or trust’s allocation of estimated tax payments to beneficiaries. It lists each beneficiary’s identifying information, allocated payment amount, and proration percentage, along with the total amount allocated.
Who files this form
Form 541-T is used by an estate or trust to allocate estimated tax payments to beneficiaries. The form does not state which estates or trusts are required to make this allocation.
When it's due
For tax year 2025, calendar-year trusts must file Form 541-T no later than March 6, 2026.
What you'll need
Have the following information ready to complete the form:
- The estate or trust’s name and federal employer identification number (FEIN).
- The fiduciary’s name, title, address, and telephone number.
- The beginning and ending dates if filing for a fiscal year.
- The total estimated tax payments being allocated.
- Each beneficiary’s name, address, SSN/ITIN or FEIN, allocated amount, and proration percentage.
- Totals from any additional allocation sheets.
Common mistakes
- Mismatched totals: Line 4, total amounts allocated, must equal line 1, the total estimated taxes to be allocated.
- Missing the final-year checkbox: Check the box if you are filing for the final year of the estate or trust.
Questions people ask
Can this form cover a fiscal year?
Yes. The 2025 form includes spaces for the fiscal year’s beginning and ending dates.
Which identification number is requested for each beneficiary?
Column (c) asks for the beneficiary’s SSN/ITIN or FEIN.
Where do I report allocations listed on additional sheets?
Enter the total from additional sheets on line 3.
Who signs the form?
The fiduciary or an officer representing the fiduciary signs the form. The signature area also asks for the date and telephone number.