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CA Non-Resident Beneficiary of Estate

February 09, 2017 • Lynn Talbott • Log In to Post Comments

I have an estate with all assets located in the State of WA, with no CA source income.  The estate has one fiduciary and beneficiary who is a Resident of WA and one fiduciary and beneficary who is a resident of CA.  I understand the law regarding income retained at the Estate level where income is taxable to CA based on a ratio of CA resident fiduciaries and beneficaries to the total fiduciaries and beneficiaries. In this case, 50% of the fiduciaries and beneficiaries are residents of CA, so 50% of the estate income would be taxable to CA.

My question - If the income is distributed to beneficiaries, does the same pro-rata law apply where the beneficiaries are taxable on the ratio of fiduciaries/beneficiaries?  This would include the non-resident beneficiary of CA who would be taxed in CA on the pro-rata income?

Thank you for your reply.


Yes, If the estate has no taxable income there would be no tax paid to CA om the estate income. 


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