5870-A: Tax on Accumulation Distribution of Trusts (2025)
California · FTB · Used for tax years 2025
California Form 5870A calculates a beneficiary’s tax on trust accumulation distributions and distributions of previously untaxed trust income. It also calculates related Behavioral Health Services Tax and is attached to the beneficiary’s tax return.
Who files this form
The 2025 Form 5870A is for a trust beneficiary to calculate tax on accumulation distributions of trusts. The form covers:
- Accumulation distributions under Internal Revenue Code Section 667.
- Distributions of previously untaxed trust income under Revenue and Taxation Code Section 17745(b) and (d).
- Related Behavioral Health Services Tax under Revenue and Taxation Code Section 17043.
The form directs you to attach it to the beneficiary’s tax return.
What you'll need
Have the following information available for the parts you complete:
- Your name as shown on your tax return and your SSN or ITIN.
- The trust’s name, FEIN, and address.
- The number of trusts from which you received accumulation distributions in 2025.
- Schedule J (541), line 30, columns (a), (b), and (c), for Part I.
- Your taxable income before the distribution for the relevant prior years. Part I and Part II, Section A, list 2024, 2023, 2022, 2021, and 2020.
- The number of years the trust accumulated the income and, for Part II, your resident or part-year resident status for each relevant year.
- Tax, tax credit adjustment, and alternative minimum tax adjustment amounts needed for the calculations. The tax credit adjustment lines require an attached schedule.
- For Part III, the Behavioral Health Services Tax paid on taxable income before the distribution.
How to file
Attach Form 5870A to the beneficiary’s tax return.
For Part II, enter the calculated tax from Section A, line 14, or Section B, line 16, on Form 540, line 34; Form 540NR, line 41; or Form 541, line 21b.
For Part III, enter the amount from Section A or Section B, line 6, on Form 540, line 62; Form 540NR, line 72; or Form 541, line 27.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Do not forget to attach Form 5870A to the beneficiary’s tax return.
- Attach a schedule for the tax credit adjustment lines.
- In Part II, answer “No” for nonresident years. When totaling the tax, include only the years marked “Yes” on the residency line.
- In Parts II and III, use Section A for income accumulated over five taxable years or more and Section B for income accumulated over less than five taxable years.
- For a capital gain distribution, Part II, Section A, line 5, directs you to the instructions rather than the ordinary-income entry rule. Those instructions are not included in the supplied text.
Questions people ask
Which prior years does Part I use for the 2025 form?
Line 11 asks for taxable income before the distribution for 2024, 2023, 2022, 2021, and 2020. Line 12 tells you to eliminate the highest and lowest taxable income years and enter the remaining amounts and years.
What if I received accumulation distributions from more than one trust?
The form asks you to enter the number of trusts from which you received accumulation distributions during the taxable year.
How does Part II average the accumulated income?
Section A divides income accumulated over five taxable years or more by six. Section B divides income accumulated over less than five taxable years by the number of accumulation years plus one for the distribution year.
What is Part III for?
Part III calculates Behavioral Health Services Tax, previously called Mental Health Services Tax. It uses the years marked “Yes” on the applicable Part II residency line. For each listed year, it subtracts $1,000,000 from recomputed taxable income, enters zero if the result is zero or less, multiplies by 1%, and subtracts the Behavioral Health Services Tax paid on taxable income before the distribution.