RTC §18505: Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10 (commencing with Section 17001) shall make a retur

Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10 (commencing with Section 17001) shall make a return, which shall contain or be verified by a written declaration that it is made under the penalties of perjury, for any of the following taxpayers for whom he or she acts, stating specifically the items of gross income of the taxpayer and the deductions and credits allowed for the taxable year: (a) Every individual having an adjusted gross income from all sources in excess of eight thousand dollars ($8,000), if single. (b) Every individual having an adjusted gross income from all sources in excess of sixteen thousand dollars ($16,000), if married. (c) Every individual having a gross income from all sources in excess of ten thousand dollars ($10,000), if single, and twenty thousand dollars ($20,000), if married, regardless of the amount of adjusted gross income. (d) Every estate having a net income from all sources in excess of one thousand dollars ($1,000). (e) Every trust (not treated as a corporation under Section 23038) having a net income from all sources in excess of one hundred dollars ($100). (f) Every estate or trust (not treated as a corporation under Section 23038) having a gross income from all sources in excess of ten thousand dollars ($10,000), regardless of the amount of the net income. (g) Every decedent, for the year in which death occurred, and for prior years, if returns for those years should have been filed but have not been filed by the decedent, under the rules and regulations that the Franchise Tax Board may prescribe.