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State of California Franchise Tax Board

Changes to 2002 Forms

2002 Updates to Form 3805P

Revision Date: 04/30/2004

Revision Details: Revision to the Instructions: Flat Form, Page 2; 2002 Package X, Page 517.

The Internet version of the instructions has been revised due to the passage of AB 1115 in 2002. Nonresident taxpayers no longer receive a stepped-up basis for annual contributions and earnings on them simply because they were a nonresident when they made the contributions. The nonresident taxpayer's basis will be decreased and the nonresident taxpayer will owe additional tax on early distributions.

  • Instructions for FTB 3805P, page 2, column 1, paragraph 3, 4th bullet,

It should read:

The part of your IRA distribution that represents a return of nondeductible contributions made before 1987;

A revised copy is available to download as of April 30, 2004.

Back to Tax Form Changes for 2002

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