Yes, I have seen that section on the web site at FTB: https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html#Filing-requirem...
Of course they use the word "may" have to file a return which is so helpful.
I downloaded the 541 Instruction Booklet from FTB and this is the entire section of Who Must File. There is similar language about the gross and net income under the Trust section, but no mention of trustee or beneficiary residency. So my thinking is the first sentence is the first test to pass. (I feel that sentence could be worded better!). But using elementary logic to parse the sentence ...Do Not File if A or B or C.
C Who Must File
Do not file Form 541 if there are no California fiduciaries, California noncontingent beneficiaries, or California sourced income.
Nonresidents or Part-year Residents. See the instructions for Schedule G, California Source Income and Deduction Apportionment, on page 14. Also, get FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency.
Foreign Estates or Trusts. If the estate or trust filed a federal Form 1040-NR, U.S. Nonresident Alien Income Tax Return, do not file Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. File Form 541 and allocate the income and deductions where there is a California resident fiduciary or resident non-contingent beneficiary. See the Schedule G instructions on page 14 for more information.
Decedent’s Estate. The fiduciary (or one of the fiduciaries) must file Form 541 for a decedent’s estate if any of the following apply:
• Gross income for the taxable year of more than $10,000 (regardless of the amount of net income)
• Net income for the taxable year of more than $1,000
• An alternative minimum tax liability
Trust. The fiduciary (or one of the fiduciaries) must file Form 541 for a trust if any of the following apply:
• Gross income for the taxable year of more than $10,000 (regardless of the amount of net income)
• Net income for the taxable year of more than $100
• An alternative minimum tax liability
