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California-Specific Agencies and Programs

What is the California Franchise Tax Board's role after a death?

Short answer

A California state income tax return (Form 540) must be filed for the year of death. If the estate generates income, a California estate income tax return (Form 541) may be required. The FTB has a special unit for deceased taxpayer accounts…

What this usually means

A California state income tax return (Form 540) must be filed for the year of death. If the estate generates income, a California estate income tax return (Form 541) may be required. The FTB has a special unit for deceased taxpayer accounts — call 1-800-852-5711.

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