Section 18505 Of Article 1. Individuals And Fiduciaries From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 2. >> Article 1.
18505
. Every fiduciary (except a receiver appointed by authority of
law in possession of only a part of the property of an individual)
taxable under Part 10 (commencing with Section 17001) shall make a
return, which shall contain or be verified by a written declaration
that it is made under the penalties of perjury, for any of the
following taxpayers for whom he or she acts, stating specifically the
items of gross income of the taxpayer and the deductions and credits
allowed for the taxable year:
(a) Every individual having an adjusted gross income from all
sources in excess of eight thousand dollars ($8,000), if single.
(b) Every individual having an adjusted gross income from all
sources in excess of sixteen thousand dollars ($16,000), if married.
(c) Every individual having a gross income from all sources in
excess of ten thousand dollars ($10,000), if single, and twenty
thousand dollars ($20,000), if married, regardless of the amount of
adjusted gross income.
(d) Every estate having a net income from all sources in excess of
one thousand dollars ($1,000).
(e) Every trust (not treated as a corporation under Section 23038)
having a net income from all sources in excess of one hundred
dollars ($100).
(f) Every estate or trust (not treated as a corporation under
Section 23038) having a gross income from all sources in excess of
ten thousand dollars ($10,000), regardless of the amount of the net
income.
(g) Every decedent, for the year in which death occurred, and for
prior years, if returns for those years should have been filed but
have not been filed by the decedent, under the rules and regulations
that the Franchise Tax Board may prescribe.