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Changes to 2005 Forms

Updates to the 2005 540NR Booklet -- Nonresident or Part-Year Resident Booklet

The revised Internet version is available for download as of 01/16/2009.

Revision Details: These changes were made to reference the correct section and line numbers from Schedule P (540NR).

  • Page 22, column 2, paragraph 1, line 1

Previously read:

Schedule P (540NR), Part III, Section A1, line 4 through line 11, on Long Form 540NR, line 36.

Revised to:

Schedule P (540NR), Part III, Section B1, line 12 through line 14, on Long Form 540NR, line 36.


2005 Updates to Schedule CA (540NR) Instructions

Revision Date: 03/05/07

Revision Details: In 2004 the following information was in the instructions for the Schedule CANR.

  • Page 6, first column, first paragraph

2004 Vehicle License Fee (VLF) Refund: If you paid a VLF and included the fee in itemized deductions in 2003, the VLF refund received in 2004 is treated as a recovery of the amount you deducted as am itemized deduction. Generally, the amount of the refund is included in income in the year received and taxed the same by the federal and California. If the taxable amount is smaller for California than federal, enter the difference in column B, line 21f. If the taxable amount is larger for Califonria than federal, enter the difference in column C, line 21f. For additional information, get FTB Pub. 1001, Supplemental Guidelines to California Adjustments.
Caution: If you itemized for California in 2003 and used the standard deduction for federal, report the taxable portion of the refund in column C, line 21f. If you itemized for federal and used the standard deduction for California, the refund is not taxable for California. Enter the amount of the refund included in federal income in column B, line 21f.

2004 Vehicle License Fee (VLF) Refund: During 2003 the VLF increased for a short time. Some taxpayers paid the higher registration fee to DMV and deducted the amount as an itemized deduction.

The Vehicle license FEE Refund paragraph was deleted in the first review process of 2005. Unfortunately the caution information was inadvertently left in. Therefore in 2005 and 2006 this information appeared under Grants paid to low-income individuals. The caution paragraph is no longer applicable.

This revision does not have a tax impact. This revision needs to be noted in printed products 2005 Schedule CA (540NR) flat, page 6; 2005 Form 540NR Booklet, page 41; and 2005 Package X, page 303.

The revised internet version is available for download.


2005 Updates to Form 540NR (Long)

Revision Date: 09/12/2006
Revision Details: Form 540NR Long, Line 19, Taxable Income Instructions

  • The IRS changed their line number reference for Taxable Income based on the addition of a new line
  • 2005 Instructions for Form 540NR Long, Flat, page 2, and 540NR Long Booklet, page 20, column 2 under Line 19 - Taxable Income

It should read:

Capital Constructions Fund (CCF). If you claim a deduction on your federal Form 1040, line 43 for a contribution made to a capital construction fund set up under the Merchant Marine Act of 1936, reduce the amount you contributed on Taxable Income Line 19 by the amount of the deduction. Net to the appropriate line, enter "CCF: and the amount of the deduction. For details, see federal Publication 595. Capital Constructions Fund for Commercial Fisherman.

The revision needs to be noted in printed products instructions for 2005 Form 540NR Long, Flat, page 2, and the 540NR Long Booklet, page 20. The 2005 Package X revision is on page 287.

The revised internet version is available for download.


2005 Updates to Schedule CA (540NR)

Revision Date: 09/11/2006
Revision Details: 2005 Schedule CA (540NR) Instructions

  • 2005 Instructions for Schedule CA (540NR) Booklet, page 44, and the flat on page 9, column 2, 2nd paragraph from the bottom under Medical benefits paid on behalf of registered domestic partners -

It should read:

Taxpayer benefits are extended to include the taxpayer's registered domestic partners and their dependent(s) for medical expenses and health insurance benefits that occur on or after January 1, 2002. There is no comparable federal provision. Enter the amount as a positive number on line 41.

The revision needs to be noted in printed products 2005 Schedule CA (540NR) Instructions for the Booklet, page 44, and the flat on page 9. The 2005 Package X revision is required on page 306.

The revised internet version is available for download.


2005 Updates to Form 540NR Non Resident Booklet

Revision Date: 05/11/2006
Revision Details: 540NR Booklet Instructions

  • A revision is required to the Booklet, page 7, under Do I have to File. A new paragraph is added to page 7, under Do I have to File, because we want to inform taxpayers that they only have a filing requirement if they have CA sourced income.

It should read:

Steps to Determine Filing Requirement (If you are a nonresident or part-year resident of California and received California-sourced income in 2005, follow the instructions below. For more details see page 11 in the 540NR Non-Resident Booklet.)

The revised internet version is available for download.


2005 Updates to Form 540NR (Short) and Nonresident Booklet

Revision Date: 04/06/2006
Revision Details: 540NR Booklet Instructions; A revision is required in the 540NR Booklet Instruction, page 14. The line instructions was not included in the booklet.

  • Page 14, Under California Taxable Income, the added paragraph

It should read:

Line 21- California adjusted Gross Income (if married filing jointly, each spouse reports income based on his or her residency status)

This revision is required in the 2005 Package X, page 283 and Form 540 NR Booklet, page 14.
The revised versions are available on the Internet.


2005 Updates to Schedule CA (540NR)

Revision Date: 03/29/2006
Revision Details: 2005 Schedule CA (540NR) Instructions

  • Line 37 Instruction was repeated twice. Line 37 Instructions at the bottom of page 6 was deleted

It should read:

Line 37- Total
Subtract line 36 from line 22b in column B and column C. Enter the totals on this line in the appropriate column. These amounts should be the same as Long Form 540NR, line 14 and line 16, respectively.

This change must be made in the 2005 Package X, page 303; Form 540NR Booklet page, 41 and the flat version of the Schedule CA (540NR), page 6.

The revised inernet version is available for download.


2005 Updates to Schedule CA (540NR)

Revision Date: 02/23/2006
Revision Details: A revision to the Schedule CA (540), California Adjustments-Residentsand Schedule CA (540NR), California Adjustments - Nonresidents and Part-Year Residents.

These revisions are required in the printed flat of the Schedule CA (540), page 7 and Schedule CA (540NR), page 9; 2005 Package X, pages 269 and 306; and Forms 540/540A Booklet, page 59; Forms 540NR (Short) and 540NR (Long), page 44.

  • The current instructions on the preceding booklets and schedules

It should read:

Health Savings Account (HSA) Distributions - If you received a tax-free HSA distributions for qualified medical expenses, enter the qualified expenses paid that exceed 7.5% offederal AGI as an adjustment to itemized deductions. To determine the amount of the itemized deduction adjustment:

  • Calculate the medical expense deduction for California.
  • Calculate the medical expense deduction for federal.
  • Subtract the federal amount from the California amount. Enter the amount on line 41, as a positive amount.

The revised internet version is available for download.


2005 Updates to Form 540NR Non Resident Booklet

Revision Date: 2/08/2006
Revision Details: 540NR Booklet, Page 3

  • A revision is required to the Form 540NR Booklet, page 3, bottom of 1st column

It should read:

The entire paragraph is being deleted.

This revision is required to the printed 540NR booklet on page 3 and 2005 Package X on page 5.

Taxpayers' tax liability would be understated prior to this revision.
The revised internet version is available for download.


2005 Updates to Form 540NR Non Resident Booklet

Revision Date: 01/19/2006
Revision Details: 540NR Booklet, Page 3

  • Revision to What's New and Other Important Information for 2005, pg 3 of the 540NR booklet, and Package X for 2005, Pg 5, Dependent Exemption Credit under What's New and Other Important information.

It should read:

Dependent Exemption Credit

You are no longer entitled to a dependent exemption credit for your unmarried child who is under 19 years old or a student under 24 years old who pays more than half of his or her own support.

This revision needs to be noted in printed 2005 540NR Booklet instructions and the 2005 Package X.
The revised internet versions of the revised instructions and What's New are available for download.


2005 Updates to Schedule CA (540NR)

Revision Date: 1/19/2006
Revision Details: Schedule CA (540NR) Instructions

  • Revision is needed to Page 41 in the Non-Resident Booklet, and Page 5 of the flat Instructions for Schedule CA (540NR)

It should read:

Line 24 (Certain business expenses of reservists, performing artists and fee-basis government officials): if you are claiming a depreciation deduction as an unreimbursed employee business expense on Form 2106, you may have an adjustment in column B or C.

This revision needs to be noted in printed products 2005 Non-Resident Booklet, page 41, and page 5 of the flat Schedule CA (540NR) Instructions. The 2005 Package X also needs to have the revision noted on page 303.

The revised internet version is available for download.


2005 Updates to Form 540NR Non Resident Booklet

Revision Date: 12/31/2005
Revision Details: Nonresident Booklet, and Forms 540NR Short and Long

  • Revision needed to Flat Instructions, page1, forms 540NR Short and Long, and to pages 13 and 19 of the booklet

It should read:

Line 7 - Personal Exemptions
Did you fill in the circle on line 6?
No   Follow the instruction on Form 540A, line 7

Yes   Ignore the instructions on Form 540A, line 7. Instead, enter in the box on line 7 the amount shown below for your filing status:

  • Single or married filing separately, enter -0-;
  • Head of household, enter -0-;
  • Married filing jointly and both you and your spouse can be claimed as dependents, enter -0-; or
  • Married filing jointly and only one spouse can be claimed as a dependent, enter 1.

This revision has been made to the 2005 Package X, internet versions of the 540NR instructions and the 540NR instructions within the 540 NR Booklet.

The revised internet version is available for download.


2005 Updates to Schedule CA (540NR)

Revision Date: 12/18/2005
Revision Details: Schedule CA (540NR) Instructions

  • Schedule CA (540NR), Page 41 of the Nonresident Booklet, and Page 8 of the flat version instructions

It should read:

Line 24, (Certain business expenses of performing artists and fee-basis government officals); if you are claiming a depreciation deduction as an unreimbursed employee business expenses on Form 2106, you may have an adjustment in column B or column C.

This revision needs to be noted in printed products 2005 Nonresident Booklet, and flat version instructions. The 2005 Package X is corrected.

The revised internet version is available for download.

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