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CA Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a nonresident or part-year resident of California.

 

Who Must File
California nonresidents and part-year residents must file a California income tax return if they meet certain California gross income and California adjusted gross income limits, depending on their age, filing status, and the number of dependents they are claiming. See page 3 of the link listed immediately below to see a chart to determine whether a return must be filed. The taxpayer must file a return to receive a refund of any overpayments.

 

For more information and details, see the 2013 Nonresident or Part-Year Resident Booklet.

Directions for Worksheet
Directions for entering information into the California Nonresident and Part-Year Resident Return worksheet are as follows:
Renter's Credit Qualifications
This credit is available to taxpayers who paid rent on a principal residence in California during the tax year if the following California adjusted gross income limits are met in 2012:
  • $36,955 or less if single or married/RDP filing separately, or
  • $73,910 or less if married/RDP filing jointly, head of household or qualifying widow(er).
Line 1 Select "Yes" if the taxpayer was a resident of California for at least half of the tax year.
Line 3

Select "Yes" if the taxpayer paid rent for at least half of the tax year for property in California that he or she used as a principal residence.

Line 5 Select "Yes" if the taxpayer lived in the home of his or her parent, foster parent or legal guardian for at least half of the tax year.
Line 6 Select "Yes" if the property the taxpayer rented was exempt from property tax for this tax year.
Line 7 Select "Yes" if the taxpayer claimed a property tax exemption during the tax year.

 

If the taxpayer selects "No", do not continue the rest of this section - The credit is not available.

Line 8 Select "Yes" if the taxpayer is filing single for this tax year.
Line 9 Select "Yes" if the taxpayer's spouse claimed a property tax exemption during the tax year.

 

If the taxpayer selects "No", skip Question 10 and move to Question 11.

Line 10 Select "Yes" if the taxpayer and spouse maintained separate residences during the tax year.

 

If the taxpayer selects "No", do not continue the rest of this section - The credit is not available.

Line 11 Check the box if the taxpayer and spouse are married filing separately and the taxpayer wants to claim the full credit for this tax year.
Contributions
The taxpayer may make voluntary contributions to the following funds of $1 or more in whole dollar amounts, which will increase the amount of tax due or decrease the amount of any refund. The taxpayer can only receive credit for the funds listed and cannot change the amount the taxpayer contributed after the taxpayer files the taxpayer's return.
Fund Enter an amount or use the dropdown list to select a predetermined amount for one of the funds listed.
Form CA Schedule CA -NR - California Adjustments (CA07)
Part I- Residency Information
Enter all information below as applicable, according to whether the taxpayer is filing as a part-year resident or a nonresident.
Line 1 State of Domicile
Enter the taxpayer's and spouse's state of domicile.

 

Domicile
This is the place the taxpayer voluntarily places his or her family with a present intention of making it a true, fixed, permanent home and principal establishment. It is the place the taxpayer intends to return when he or she is temporarily absent, even for long period of times.

Military Station Enter the state or country of the military station where the taxpayer and/or spouse lived during the tax year.
Line 2 CA Resident Prior State and Move Date
Enter the prior state the taxpayer and/or spouse lived in, and the date the taxpayer moved into the state of California.
Line 3 Nonresident New State and Move Date
Enter the new state the taxpayer and/or spouse lived in, and the date the taxpayer moved out of the state of California.
Line 4 Nonresident State
Enter the taxpayer's state or country of residency if the taxpayer is filing as a nonresident.
Line 5 Enter the number of days the taxpayer and/or spouse spent in the state of California.
Line 6 Select "Yes" if the taxpayer and/or spouse owned a home in the state of California during the tax year. Otherwise, select "No".
Line 7 Enter the taxpayer and/or spouse's dates of residency in the state of California before the current tax year.
Line 8 Enter the date the taxpayer and/or spouse moved into the state of California if this occurred before the current tax year.
Line 9 Enter the date the taxpayer and/or spouse moved out of the state of California if this occurred before the current tax year.
Part II- Income Adjustment Schedule

 

General Information and Directions
California tax law follows the federal tax law closely, however, there are still significant differences that can impact the taxpayer's state return information. Include under Subtractions those amounts that are included on the federal return as income but are not taxable in CA. Include under Additions those amounts that are not included on the federal return as income but are taxable in CA. Include under CA Amount the amount of a specific item that is taxed on both the federal and CA return but in different amounts.

 

Note from the California Franchise Tax Board: The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. The information included is that which is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the tax booklets. Taxpayers should not consider the tax booklets as authoritative law.

Section A - Income
Line 7 Wages, Salaries, Tips
Enter any wages, salaries and tips that are not included in California income but are included in federal income under subtractions, and enter any wages, salaries and tips that are included in California income, but are not included in federal income under additions.
Line 8 Taxable Interest Income
Enter the total amount of interest income earned that is taxable in California, including interest earned during the period of California residency, and all interest earned from a California source.

 

Do not include amounts that are not taxable in California, including interest earned from U.S. savings bonds, treasury bills, notes, and bonds.

Line 9 Ordinary Dividends
Enter any dividends that are not included in California income but are included in federal income under subtractions, and enter any dividends that are included in California income, but are not included in federal income under additions.

 

Enter the total amount of dividends earned that is taxable in California, including dividends earned during the period of California residency, and all interest earned from a California source.

Line 11 Alimony Received
Enter any alimony received by the taxpayer during a period of California residency only.

 

Do not make an entry as a nonresident.

Line 13 Capital Gains or Losses
Enter the total amount of California capital gains or losses incurred during the period of California residency, and all capital gains or losses incurred from a California source.
Line 14 Other Gains or Losses
Enter the total amount of California other gains or losses incurred during the period of California residency, and all other gains or losses incurred from a California source.
Line 15 Total IRA Distributions
Enter the amount of taxable IRA distributions received during a period of California residency.

 

Do not make an entry as a nonresident.

Line 16 Total Pensions and Annuities
Enter the amount of taxable pensions and annuities received during a period of California residency.

 

Do not make an entry as a nonresident.

Line 21a California Lottery Winnings
Enter the amount of California lottery winnings that were included in taxable federal income.

 

Do not include the amount of any winnings from other state lotteries.

Line 21b Disaster Loss Carryover FTB 3805V
Enter the amount of any disaster loss carryover the taxpayer has available from the previous year's FTB 3805V, Part III, Line 6.
Line 21f Other
Enter the description and the amount of any other subtractions from or additions to federal taxable income that need to be made to properly calculate California taxable income.
Section B - Adjustments to Income
Line 24 Certain Business Expenses
Enter the taxpayer's business expenses adjustment as a reservist, performing artist, or fee basis government official as required.
Line 27 One Half of Self-Employment Tax
Enter one half of the self-employment tax the taxpayer paid during the tax year multiplied by the following ratio:

 

(Self-employment income from all sources while a CA resident + Self-employment income from CA sources while a nonresident)/Total self-employment income

Line 28 Self-Employed SEP, SIMPLE and Qualified Plans
Enter the taxpayer's self-employed SEP, SIMPLE, or qualified plan deduction multiplied by the following ratio:

 

(Self-employment income from all sources while a CA resident + Self-employment income from CA sources while a nonresident)/Total self-employment income

Line 29 Self-Employed Health Insurance Deduction
Enter the taxpayer's self-employed health insurance deduction multiplied by the following ratio:

 

(Self-employment income from all sources while a CA resident + Self-employment income from CA sources while a nonresident)/Total self-employment income

Line 30 Penalty on Early Withdrawal of Savings
Enter the amount of any penalty on early withdrawal of savings the taxpayer incurred during a period of California residency.

 

Do not enter any amount as a nonresident.

Line 31 Alimony Paid
Enter the taxpayer's alimony paid during the tax year multiplied by the following ratio:

 

California AGI (without alimony deduction)/Federal AGI (without the alimony deduction)

Line 32 IRA Deduction
Enter the taxpayer's federal IRA deduction up to the amount of California compensation or California self-employment income.
Line 33 Student Loan Interest
Enter the taxpayer's federal student loan interest deduction.
Line 33a Military Income Included in Federal AGI
Enter the total amount of military income received during the tax year that was included on the federal return as income.
Other Adjustments Other Adjustments
Select from the dropdown list the type of adjustment the user needs to make to the taxpayer's federal adjusted gross income to calculate California adjusted gross income, as follows:
  • Reforestation
  • Sub-Pay TRA
  • QPA
  • Jury Pay
  • PPR
  • Combat Pay
  • 501(C)(18)
  • Foreign House
  • Form 2555
  • Form 2555-EZ
  • 403(B)
  • MSA
  • MPA Adjustment
  • UDC
  • WBF
Other Adjustments Amount Enter the total amount of military income received during the tax year that was included on the federal return as income.
FORM CA Schedule D Capital Gain or Loss Adjustment
Line 6 California Capital Loss Carryover
Enter the taxpayer's California capital loss carryover from the prior year's return as a positive number.

 

To calculate the carryover, please enter the following data from the previous year's tax return and do the following calculations:

 

1. Loss from Schedule D (540), line 11,
stated as a positive number
1.________
2. Amount from Form 540, line 17 2.________
3. Amount from Form 540, line 18 3.________
4. Subtract line 3 from line 2. If less than zero,  
enter as a negative amount
4.________
5. Combine line 1 and line 4.
If less than zero, enter -0-
5.________
6. Loss from Schedule D (540), line 8 6.________
7. Enter the smaller of line 1 or line 5 7.________
8. Subtract line 7 from line 6.
This is your capital loss carryover to 2013
8.________
 

 

This chart can also be used to determine the taxpayer's capital loss carryover for the next year by using this tax year's data after the return is completed.

New Home Credit
Amount of Credit Type of Credit
Select "10 NEW HOME" from the dropdown list if the taxpayer is claiming the 2010 New Home Credit.

 

Calculation of the Credit
Multiply the purchase price of the home times 5%, up to $10,000. This is the taxpayer's total credit. Divide the total credit by 3 years, for a maximum annual credit of $3,333.

 

 Example:  The taxpayer entered a contract to purchase the home on December 31, 2010, and the home purchase closing was on February 15, 2011 for $100,000 and he or she meets all of the qualifications for this credit. The total credit is $100,000 times 5% which equals $5,000. This total credit of $5,000 is divided by three years for an annual credit of $1,666 in 2011, 2012, and 2013.

592-B Nonresident Withholding Tax Statement
Amount of Real Estate and Copy of Return Amount of Real Estate and Other Withholding
Enter the amount of real estate and other withholding allowed as calculated on Fomr 592-B.

 

Checkbox
Check the box indicating that the taxpayer fully understands that a copy of the Form 592-B must be included and mailed with the California State Return.

 

See the 2013 CA Form 592-B for details and information.

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