California FTB Releases Instructions for Form FTB 3843, Payment Voucher for Fiduciary E-Filed Returns

The California Franchise Tax Board Dec. 1 released instructions for Form FTB 3843, Payment Voucher for Fiduciary E-Filed Returns, for trust income tax purposes. The form can be used to pay the tax only if the fiduciary: 1) files the estate’s or trust’s tax return electronically; 2) has a balance due; and 3) remits payment with a check or money order. The instructions include information on when to make the payment, penalties, and interest. The payment is due by the fifteenth day of the fourth month, following the close of the estate’s or trust’s taxable year. [Cal. Franchise Tax Bd., ...