The trust would need to file a CA Form 541 if:
- The trustee or beneficiary (non-contingent) is a California resident
- The trust has income from a California source
- Income is distributed to a California resident beneficiary
And the trust has:
- Gross income is over $10,000
- Net income is over $100
See https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html
