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Changes to 2003 Forms

2003 Updates to Schedule D (540NR)

Revision Date: 02/02/2006

Revision Details: Revision to the 2003 Schedule D(540NR)

  • A revision is required to Page 48, Line 3

It should read:

3. Capital gain distributions (federal Form 1099-DIV, box 2a minus box 2e) . . . . .

The revision is required in the following 2003 printed products:

  • Schedule D (540), Page 48, Line 3
  • Schedule D (540) Flat, Page 1, Line 3
  • Package X, Page 271

The revised internet version is available for download.


2003 Updates to Form 540NR Non Resident Booklet

Revision Date: 09/17/2004

Revision Details: Revision of 2003 Schedule CA (540NR), Instructions and the schedule and instructions for the 2003 Package X.

Schedule CA (540NR) stand alone, page 1, 2,4 and 6: Schedule CA (540NR) Booklet, page 33, 34, 36, 38 and 34: and the 2003 Package X, page 264, 265, 267, 269.

  • under What's Changed?, page 33

It should read:

The California legislature enacted SB 615 (Stats. 2004 CH. 688), which makes California law compatible with Servicemembers Civil Relief Act (Public Law 108-189). This means that servicemembers domiciled outside of California, and their spouses, may exclude the member's military compensation from gross income when computing the tax rate on nonmilitary income.

Requirements for military servicemembers domiciled in California remain unchanged. Military servicemembers domiciled in California must include their military pay in total income. In addition, they must include their military pay in California source income when stationed in California. However, military pay is not California source income when a servicemember is permanently stationed outside of California.

Amended Returns - If you are an active duty military member domiciled outside California and you included your military compensation in income from all sources, you may file an amended return for tax years with an open statute of limitations. Get FTB Publication 1032, Tax Information for Military Personnel and Form 540 X, Amended Individual Income Tax Return, for addition information.

  • under Taxable Income, page 34

It should read:

Military Pay Adjustment. Compensation for military service of a servicemember domiciled outside of California is exempt from California tax. It is excluded from adjusted gross income from all sources.

If you are an active duty military member domiciled outside of California, you may claim an adjustment for your active duty military pay.

To claim your adjustment, write "MPA" to the left of column A and enter the amount of your active duty military pay in column B.You will also exclude this amount form column E.Please attach a copy of your W-2, reflecting your military compensation, to your return.

  • under Student Loan Interest Deduction Worksheet, page 36

It should read

Exception: If you are a nonresident military servicemember domiciled outside of California, subtract your military compensation form your federal AGI and enter the result here.

  • under Federal Itemized Deductions, page 38

It should read:

Note: If you are a nonresident military servicemember domiciled outside of California, refigure your federal Schedule A, line 4 and line 26 amounts, by excluding your military compensation from federal AGI before computing California Schedule A amounts. Include the refigured amounts for federal Schedule A, line 4 and line 26 in the amount entered on Schedule CA (540NR), line 35.

The revised internet version is available for download.


2003 Updates to Form 540NR (Short)

Revision Date: 09/17/2004

Revision Details: Revision of 2003 Short Form 540NR, Instructions and the form and instructions for the 1999 Package X.

This revision is due to the California Legislature enactment of SB 615 (Stats. 2004 CH 388), which makes California law compatible with the Servicemembers Civil Relief Act (Public Law 108-189). ).

The revision is required on the 540 NR Short Form Booklet, page 11 and the 2003 Package X, page 249

  • under What's Changed?, page 11:

It should read:

The California legislature enacted SB 615 (Stats. 2004 CH. 688), which makes California law compatible with Servicemembers Civil Relief Act (Public Law 108-189). This means that servicemembers domiciled outside of California, and their spouses, may exclude the member's military compensation from gross income when computing the tax rate on nonmilitary income.

Requirements for military servicemembers domiciled in California remain unchanged. Military servicemembers domiciled in California must include their military pay in total income. In addition, they must include their military pay in California source income when stationed in California. However, military pay is not California source income when a servicemember is permanently stationed outside of California.

Amended Returns - If you are an active duty military member domiciled outside California and you included your military compensation in income from all sources, you may file an amended return for tax years with an open statute of limitations. Get FTB Publication 1032, Tax Information for Military Personnel and Form 540 X, Amended Individual Income Tax Return, for addition information.

  • under Taxable Income, page 11

It should read:

Military Pay Adjustment. Compensation for military service of a servicemember domiciled outside of California is exempt from California tax. It is excluded from adjusted gross income from all sources.

If you are an active duty military member domiciled outside of California, you may claim an adjustment for your active duty military pay.

To claim your adjustment, write "MPA" on the dotted line to the left of line 14. Add this amount to any unemployment compensation and enter on line 14. You will also exclude this amount from adjusted gross income on line 21. Please attach a copy of your W-2, reflecting your military compensation to your return.

Income exclusion may decrease total tax liability.
The revised internet version is available for download.


2003 Updates to Form 540NR (Long)

Revision Date: 09/17/2004

Revision Details: Long Form 540NR, Instructions and the form and instructions for the Package X.

This revision is due to the California Legislature enactment of SB 615 (Stats. 2004 CH 388), which make California law compatible with the Servicemembers Civil Relief Act (Public Law 108-189). ).

The revision is required on the stand alone Long Form 540 NR, 17; 540 NR Long Form Booklet, page 17 and the 2003 Package X, page 253.

  • under What's Changed?, page 17

It should read,

The California legislature enacted SB 615 (Stats. 2004 CH. 688), which makes California law compatible with Servicemembers Civil Relief Act (Public Law 108-189). This means that servicemembers domiciled outside of California, and their spouses, may exclude the member's military compensation from gross income when computing the tax rate on nonmilitary income.

Requirements for military servicemembers domiciled in California remain unchanged. Military servicemembers domiciled in California must include their military pay in total income. In addition, they must include their military pay in California source income when stationed in California. However, military pay is not California source income when a servicemember is permanently stationed outside of California.

Amended Returns - If you are an active duty military member domiciled outside California and you included your military compensation in income from all sources, you may file an amended return for tax years with an open statute of limitations. Get FTB Publication 1032, Tax Information for Military Personnel and Form 540 X, Amended Individual Income Tax Return, for addition information.

Income exclusion may decrease total tax liability.
The revised internet version is available for download.


2003 Updates to Schedule CA (540NR)

Revision Date: 02/24/2004

Revision Details: Schedule CA (540NR) Instructions for the Student Loan Interest Deduction Worksheet.

The revision is required on Page 36, in the Student Loan Interest Deduction Worksheet, of the California NR Booklet, Instructions. The original text refers the taxpayer to the wrong line.

  • Student Loan Interest Deduction Worksheet, line 9

It should read:

9 Is the amount from line 7 more than the amount on line 8?

This revision occurs in the Package X on Page 267, the flat Schedule CA (540NR) on Page 4.
The revised internet version is available for download.


2003 Updates to Schedule CA (540NR)

Revision Date: 12/31/2003

Revision Details: Schedule CA (540NR) Instructions for the Student Loan Interest Deduction Worksheet.

The revision relates to the Student Loan Interest Deduction Worksheet: The filing status amounts shown on line 8 should be indexed for 2003.

  • The Student Loan Interest Deduction Worksheet, line 8

It should read:

8. Enter the amount shown below for your filing status:

  • Single, head of household, or qualifying widow(er) - $41,600
  • Married filing jointly - $62,400

The revision appears on the Schedule CA (540NR) flat, page 4, and 540NR Booklet page 36 and the Package X, page 267.
The revised internet version is available for download.


2003 Updates to Form 540NR Non Resident Booklet

Revision Date: 12/29/2003

Revision Details: 540NR Nonresident or Part-year Resident Booklet - Instructions for the Excess SDI (or VPDI) Worksheet.

The revision relates to the 2003 Excess SDI (or VPDI) limit shown on the worksheet.

  • Excess SDI (or VPDI) Worksheet Instructions, Page 23, Line 2

It should read:

"2. 2003 SDI (or VPDI) limit ..... 2 $512.24 | $512.24"

The revision appears on the 540NR Booklet page 23 and Package X.
The revised internet version is available for download.

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