Is California 541 filing required?

[TD2023]

I am Fiduciary. CA 541 Total Income is $2,000. Income distributed is $2,000. Taxable Income is $0.

1041 Total Income is > $10,000.

Form 541 instructions state the following:

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

My questions follow:

1. Is filing 541 required?

2. What is the definition of gross income for Form 541? Is it the same as Total Income (line 9).

3. What is the definition of net income for Form 541? Is it Adjusted total income (line 17) or Taxable income (line 20 a) or something else?

Thank you for any replies.