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Changes to 2007 Form

Updates to the 2007 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 18, column 1, paragraph 2, sentence 2

Previously read:

Instead, enter the total amount of these credits from Schedule P (540NR), Part III, Section A1, line 4 through line 11, on Long Form 540NR, line 31.

Revised to:

Instead, enter the total amount of these credits from Schedule P (540NR), Part III, Section B1, line 12 through line 14, on Long Form 540NR, line 31.


Updates to 2007 540NR – Nonresident or Part-Year Resident Income Tax Booklet

The revised Internet version is available for download as of 08/25/2008

Revision Details:This revision is to note an exception to the amount of credit available for certain married/RDP filing jointly taxpayers.

  • 540NR booklet, 540NR Long and Short Instructions, page 37 Nonrefundable Renter's Credit Qualification Record, # 11, second sentence, and page 260 of the Package X.

Previously read:

Enter the amount on the line below and follow the instructions next to the chart.

Revised to:

Enter the amount on the line below. If married/RDP filing jointly and one spouse/RDP claimed the homeowner's property tax exemption, enter half of the amount listed on the chart for married/RDP filing jointly on the line below. Follow the instructions next to the chart.

This revision may decrease taxpayers' tax credit, thus increase their tax liability.


Updates to 2007 (540NR) – Nonresident and Part–Year Resident Income Tax Booklet

The revised Internet version is available for download as of 07/24/2008

Revision Details:This revision is to correct the rounding language as it pertains to the AGI limitation for the calculation of the exemption credit.

  • Page 17, column 2, AGI Limitation Worksheet, line d of the booklet

Previously read:

d Divide line c by $2,500 ($1,250 if married/RDP filing separately). Round cents to the nearest whole dollar.

Revised to:

d Divide line c by $2,500 ($1,250 if married/RDP filing separately). If the result is not a whole number, round it to the next higher whole number.

This revision could decrease the taxpayer's exemption credit, thus increasing their tax liability.


Updates to 2007 Instructions for Schedule CA (540NR), California Adjustments – Nonresident and Part–Year Residents

The revised Internet version is available for download as of 06/25/2008

Revision Details:1. This revision is to correct the line number references within form Sch CA (540NR).
2. This revision is to reference the proper line number on form FTB 3809.

  • Page 43 of the booklet and page 5 of the flat, column 1, first paragraph, last two sentences and line 21e, last bullet, and page 267 of the Package X.

Previously read:

1. If you reduced gambling income for California lottery income, you may need to reduce the losses included in the federal itemized deductions on line 37. Enter these losses on line 48 as a negative number.
2. FTB 3809, Targeted Tax Area Deduction and Credit Summary, line 3b

Revised to:

1. If you reduced gambling income for California lottery income, you may need to reduce the losses included in the federal itemized deductions on line 38. Enter these losses on line 41 as a negative number.
2. FTB 3809, Targeted Tax Area Deduction and Credit Summary, line 4b.

1. This revision would allow the taxpayer to correctly add back any gambling loss deductions not allow by California, thus increasing their tax liability.
2. This revision would allow the taxpayer to use their NOL deduction from Form FTB 3809, thus reducing their tax liability.


Updates to 2007 540NR– Nonresident or Part–Year Resident Income Tax Booklet

The revised Internet version is available for download as of 06/20/2008

Revision Details:This revision is to correct the rounding language for consistency.

  • Page 17, column 2, AGI Limitation Worksheet, line d of the 540NR booklet and page 253 of the Package X.

Previously read:

d Divide line c by $2,500 ($1,250 if married/RDP filing separately). If the result is not a whole number, round it to the next higher whole number

Revised to:

d Divide line c by $2,500 ($1,250 if marriedIRDP filing separately). Round cents to the nearest whole dollar

This revision could increase the taxpayer's exemption credit, thus reducing their tax liability.


Updates to 2007 Schedule D (540NR)/3885A – California Capital Gain or Loss Adjustment/Depreciation and Amortization Adjustments

The revised Internet version is available for download as of 05/19/2008

Revision Details: The IRS added a new depreciation Form 4562-FY for 2007 fiscal year filers based on the changes from the Economic Stimulus Act of 2008. This form is used for entities that are on a fiscal year and want to claim an additional first year depreciation allowance for qualifed property placed in service after 12/31/07.

The existing California form and instructions do not include reference to the new federal Form 4562-FY. We are revising the form and instructions to include the reference to the federal Form 4562-FY.

  • Page 51 and 54 of booklet, 3885A, line 7 and line 13
    Instructions for FTB 3885A, page 3, column 2, 3rd paragraph, last sentence and page 273 and 276 of the Package X.

Previously read:

1. 7 Total federal depreciation from this activity. Enter depreciation from federal Form 4562, line 22.
2. 13 Total federal amortization from this activity. Enter amortization from federal Form 4562, line 44.
3. Refer to federal Form 4562 for information.

Revised to:

1.7 Total federal depreciation from this activity. Enter depreciation from federal Form 4562, or 4562-FY, line 22.
2.13 Total federal amortization from this activity. Enter amortization from federal Form 4562, or 4562-FY, line 44.
3. Refer to federal Form 4562 or 4562-FY for information.

If the taxpayer is required to complete federal Form 4562-FY to claim the additional depreciation allowable based on changes made by the Economic Stimulus Act of 2008, and CA 3885A does not make reference to the new federal Form 4562-FY, the taxpayer may enter zero on CA Form 3885A, line 7. This may overstate the California depreciation deduction and understate their taxable income and tax liability.

If the taxpayer is required, and is reporting amortization on Form 4562-FY and CA form 3885A does not make reference to the federal Form 4562-FY, the taxpayer may enter zero on CA Form 3885A, line 13. This may overstate the California amortization deduction and understate their taxable income and tax liability


Updates to 2007 Schedule CA (540NR) - California Adjustments Residents and Instructions - 540NR Booklet - Nonresident or Part-Year Resident Income Tax Booklet

The revised Internet version is available for download as of 04/26/2008

Revision Details: Sch CA (540NR) California Adjustments Nonresidents or Part-Year Residents – To correct the reference for the amount needed from form FTB 3805V.
Sch CA (540NR) instructions – To correct the reference for the amount needed and the name for the type of income reported.

  • Sch CA (540NR), California Adjustments Nonresidents or Part-Year Residents, page 49 of booklet, side 1, line 21 b & d.
    Pages 5 & 43, line 21 b, & d instructions and page 261 and 267 of the Package X.

Previously read:

Sch CA (540NR), California Adjustments Nonresidents or Part-Year Residents

21 Other income.
b Disaster loss from FTB 3805V
d NOL from FTB 3805V

Pages 5 & 43, line 21 b, c, d, & e instructions.

b. Disaster Loss from form FTB 3805V
If you have a California disaster loss from form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts, enter that amount as a positive number in column B.

d. NOL from form FTB 3805V
The allowable NOL under California law is different from the allowable NOL under federal law. Use form FTB 3805V to figure the allowable California NOL and enter it as a positive number in column B.

Revised to:

Sch CA (540NR), California Adjustments Nonresidents or Part-Year Residents

21 Other income.
b Disaster loss carryover from FTB 3805V
d NOL carryover from FTB 3805V

Pages 5 & 43, line 21 b, c, d, & e instructions.

b. Disaster Loss Carryover from form FTB 3805V, Part III, Line 6
If you have a California disaster loss carryover from your 2006 form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts, enter that amount as a positive number in column B.

d. NOL Carryover from form FTB 3805V, Part III, line 5
The allowable NOL carryover under California law is different from the allowable NOL carryover under federal law. Use form FTB 3805V to figure the allowable California NOL and enter it as a positive number in column B.

This change instructs the taxpayer to report their carryover amount and the figure used to calculate their allowable NOL for the current year. This change could increase or decrease the taxpayer’s tax liability.


Updates to 2007 Schedule CA (540NR) - California Adjustments Residents and Instructions - 540NR Booklet - Nonresident or Part-Year Resident Income Tax Booklet

The revised Internet version is available for download as of 04/01/2008

Revision Details: Sch CA (540NR) California Adjustments Nonresidents or Part-Year Residents – To correct the reference for the amount needed from form FTB 3805V. Sch CA (540NR) instructions – To correct the reference for the amount needed and the name for the type of income reported.

  • Schedule CA (540NR) California Adjustments Nonresidents or Part-Year Residents, line 21b & d, page 49 in the booklet and side 1 of the flat
    Page 43 of booklet and page 5 of flat, line 21b, c, d, & e instructions and page 261 & 267 of the Package X

Previously read:

Sch CA (540NR), California Adjustments Residents
21 Other income, b Disaster loss carryover from FTB 3805V
d NOL carryover from FTB 3805V

Pages 5 & 43, line 21 b, c, d, & e instructions.

b. Disaster Loss Carryover from form FTB 3805V, Part III, line 6. If you have a California disaster loss carryover from your 2006 form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts, enter that amount as a positive number in column B.

c. Federal NOL deduction from Form 1040, line 21.If the amount on line 21 in column A includes a federal NOL, enter the amount of the federal NOL deduction as a positive number in column C. Get form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts, to figure the allowable California NOL deduction.

d. NOL Carryover from form FTB 3805V, Part III, line 5. The allowable NOL carryover under California law is different from the allowable NOL carryover under federal law. Use form FTB 3805V to figure the allowable California NOL deduction and enter it as a positive number in column B.

e. NOL deduction from form FTB 3805D, FTB 3805Z, FTB 3806, FTB 3807, or FTB 3809.Enter in column B the total NOL deduction figured on the following forms.

Revised to:

Sch CA (540NR), California Adjustments Residents or Part-Year Residents
21 Other income, b Disaster loss from FTB 3805V
d NOL from FTB 3805V

Pages 5 & 43, line 21 b, c, d, & e instructions.

b. Disaster Loss from form FTB 3805V. If you have a California disaster loss from form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts, enter that amount as a positive number in column B.

c. Federal NOL from Form 1040, line 21. If the amount on line 21 in column A includes a federal NOL, enter the amount of the federal NOL as a positive number in column C. Get form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts, to figure the allowable California NOL.

d. NOL from form FTB 3805V. The allowable NOL under California law is different from the allowable NOL under federal law. Use form FTB 3805V to figure the allowable California NOL and enter it as a positive number in column B.

e. NOL from form FTB 3805D, FTB 3805Z, FTB 3806, FTB 3807, or FTB 3809. Enter in column B the total NOL figured on the following forms.

This change instructs the taxpayer to report the current year loss instead of the carryover amount. This change could increase or decrease the taxpayer’s tax liability.


2007 Schedule CA (540NR) - Instructions

The revised Internet version is available for download as of 03/14/2008

Revision Details: The change addresses the non-conformity issue for payments from the Hokie Spirit Memorial Fund.

  • Page 43 of the 540NR booklet, page 5, second column, after Mortgage relief upon sale or other disposition of principal residence and page 267 of the Package X

Previously read:

There is no language regarding the Hokie Spirit Memorial Fund.

Revised to:

Hokie Spirit Memorial Fund exclusion. Enter in column C the amount excluded from federal income. For more information, get FTB Pub. 1001.

This adjustment could possibly increase the taxpayer's tax liability.


2007 Schedule CA (540NR) - Instructions

The revised Internet version is available for download as of 03/12/2008

Revision Details Pages 2, 3, 40, & 41, line 8 & 9, to correct instructions regarding child’s interest income and add the exempt interest paragraph.

  • Page 40 of the booklet & page 2 of the flat, second column, line 8 – Taxable Interest Income at the end of the first set of bullets and the beginning of the second set of bullets.
  • Page 41 of the booklet and page 3 of the flat, first column, line 9 – Ordinary dividends paragraph and page 264 & 265 of the Package X.

Previously read:

Page 2, Line 8

There is no paragraph or bullet.

Revised to:

Added the following paragraph

Certain mutual funds pay "exempt-interest dividends." If the mutual fund has at least 50% of its assets invested in tax-exempt U.S. obligations and/or in California or its municipal obligations, that amount of dividend is exempt from California tax. The proportion of dividends tax-exempt will be shown on your annual statement or statement issued with Form 1099-INT.

Added the following bullet.

The federally exempt interest dividends from other states, or their municipal obligations and/or from mutual funds that do not meet the 50% rule above.

Previously read:

Page 3, Line 9

Page 3, line 9, Generally, no difference exists between the amount of dividends reported in Column A and the amount reported using California law. However, California taxes dividends derived from other states and their municipal obligations. In addition, certain mutual funds pay "exempt-interest dividends." If the mutual fund has at least 50% of its assets invested in tax-exempt U.S. obligations and/or in California or its municipal obligations, that amount of dividend is exempt from California tax. The proportion of dividends tax-exempt will be shown on your annual statement or statement issued with Form 1099-DIV.

Revised to:

Generally, no difference exists between the amount of dividends reported in Column A and the amount reported using California law. However, California taxes dividends derived from other states and their municipal obligations.

Pages 2, 3, 40, & 41, the taxpayer could over/under report their interest or dividend income resulting in a higher/lower tax liability


2007 Schedule D (540NR) - California Capital Gain or Loss Adjustment, Instructions 3885A - Depreciation and Amortization Adjustments, Instructions

The revised Internet version is available for download as of 03/03/2008.

Revision Details:Page 1 & 52, to correct the year for the California capital loss carryover
Page 3 & 54, to clarify the California depreciation statement.

  • Page 1 & 52, second column, line 6
  • Page 3 & 54, first column, Purpose – Before 1/1/1987

Previously read:

Page 1 & 52, Line 6, 2005 California Capital Loss Carryover
Page 3 & 54, California depreciation for those assets in the same manner as in prior years for those assets.

Revised to:

Page 1 & 52, Line 6, 2006 California Capital Loss Carryover
Page 3 & 54, You must continue to figure California depreciation for those assets in the same manner as in prior years.

Page 1 & 52, the taxpayer could under or over state their carryover amount, thus increasing or decreasing their tax liability.


2007 540NR Non Resident Booklet Updates

The revised Internet version is available for download as of 02/28/2008.

Revision Details:1) To clarify the earned income tax credit amount
2) (a) To correct the chapter reference
(b) To correct the form name
3) To correct the line reference
4) (a,b,c,d) To correct the line reference
5) To correct the line reference
6) To correct the location of the instructions.

1) Page 2 of booklet, 1st column – Earned Income Tax Credit
2) (a) Page 7 of booklet, 2nd column – Mello-Roos
(b) If You File Electronically
3) Page 9 of booklet, 2nd column – line 12 instructions
4) Page 10 of booklet, first column – line 21instructions
5) Page 16 of booklet, 1st column – line 12 instructions
6) Page 37 of booklet, line 11

Previously read:

1) A child lived with you and you earned less than $37,783 ($39,783 if married filing jointly).
2) (a) Get federal Publication 17, You Federal Income Taxes – Individuals Chapter 24.
(b) If you e-file your return, make sure all the amounts entered on the paper copy of your California return are correct before you sign form FTB 8453, California Individual Income Tax Declaration for e-file.
3) This amount is reported in box 16 of Form W-2 or CA Sch W-2, line C.
4) (a) Enter your California wages from Form(s) W-2, box 16 or CA Sch W-2, line C.

  • (b) California wages from Form(s) W-2, box 16 or CA Sch W-2, line C.
  • (c ) Non-California wages received while you were a California resident from Form(s) W-2, box 16 or Ca Sch W-2, line C.
  • (d) California and non-California wages from all your Form(s) W-2, box 16 or CA Sch W-2, line C.

5) This amount appears in box 16 of Form W-2 or CA Sch W-2, line C.
6) Enter the amount on the line below and follow the instructions below the chart.

Revised to:

1) You earned less than $37,783 ($39,783 if married filing jointly) and you have qualifying children.
2) (a) Get federal Publication 17, You Federal Income Taxes – Individuals Chapter 22.
(b) If you e-file your return, make sure all the amounts entered on the paper copy of your California return are correct before you sign form FTB 8453, California e-file Return Authorization for Individuals.
3) This amount is reported in box 16 of Form W-2 or CA Sch W-2, line 3.
4) (a) Enter your California wages from Form(s) W-2, box 16 or CA Sch W-2, line 3.

  • (b) California wages from Form(s) W-2, box 16 or CA Sch W-2, line 3.
  • (c ) Non-California wages received while you were a California resident from Form(s) W-2, box 16 or Ca Sch W-2, line 3.
  • (d) California and non-California wages from all your Form(s) W-2, box 16 or CA Sch W-2, line 3.

5) This amount appears in box 16 of Form W-2 or CA Sch W-2, line 3.
6) Enter the amount on the line below and follow the instructions next to the chart.

1) No impact on tax liability.
2) (a, b) No impact on tax liability.
3) The taxpayer could underreport their wages, thus lowering their tax liability.
4) (a,b.c.d) The taxpayer could underreport their wages, thus lowering their tax liability.
5) The taxpayer could underreport their wages, thus lowering their tax liability.
6) No impact on tax liability.


Updates to 2007 540NR Booklet - Nonresident or Part-year Resident Income Tax Booklet

The revised Internet version is available for download as of 02/28/2008.

Revision Details: To correct the address zip code.

  • Page 58 of 540NR booklet, 1st column, By mail

Previously read:

By mail – Write to:
TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741-030

Revised to:

By mail – Write to:
TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741-0307

No tax liability


Updates to 2007 540NR - Nonresident or Part-year Resident Income Tax Booklet

The revised Internet version is available for download as of 02/28/2008.

Revision Details: To include pending state legislation regarding mortgage forgiveness debt relief act.

  • Page 4 of 540NR booklet, 1st column, Conformity, and page 5 of the Package X

Previously read:

Conformity – For updates regarding the following federal act, go to our Website at www.ftb.ca.gov and search for conformity.

  • Small Business and Work Opportunity Tax Act of 2007

Revised to:

Conformity – For updates regarding the following federal act, go to our Website at www.ftb.ca.gov and search for conformity.

  • Small Business and Work Opportunity Tax Act of 2007
  • Mortgage Forgiveness Debt Relief Act of 2007

Pending State Legislation – There is pending legislation that if enacted will provide full or partial conformity to Section 2 of the Mortgage Forgiveness Debt Relief Act of 2007. Assembly Bill 1918, as introduced, provides full conformity and Senate Bill 1055, as introduced, provides modified conformity.

No tax liability


Updates to 2007 Schedule CA (540NR) - Instructions

The revised Internet version is available for download as of 02/28/2008.

Revision Details: 1) To correct the page reference.2) (a) To add a dollar sign.
(b) To correct (increase) the amounts use to figure the student loan interest deduction. (Rev. Proc. 2006-53, 2006-48 IRB, 11/09/2006, IRC Sec(s). 1, Section .23)
(c) To correct the instructions to show the increased index amounts per IRC Sec. 219(g), as it read on January 1, 2005.
(d) Grammar – first word in a sentence should be capitalized.
(e) To correct the page reference.

  • 1) Page 39 of booklet, 2nd column – Part-Year Residents (Internet Only)
    2) Page 44 of booklet, 1st column – (a) Federal amounts have increase to:
    (b) IRA deduction amount
    (c) Student Loan Interest Deduction Worksheet, line 6
    2nd column – Column E - California Amounts
    (c) Full-year California resident
    (d) Part-year Resident (Internet Only)

Previously read:

1) Part-Year Residents – Complete the Part-Year Resident Worksheet on Page 10 to determine the amounts to enter on Part ll, line 7 through 22a, column E.
2) (a) Individual not active, spouse participant;…$156,000 – 166,000
(b) Single, head of household, or qualifying widow (er) - $50,000
Married/RDP filing jointly - $105,000
(c) California does not conform to the federal increase to the indexing of AGI requirements for IRAs. The phase- out for California remains at:
Married/RDP filing joint………….$75,000 - $85,000
Federal amounts have increased to:
Married filing joint…………..$83,000 - $103,000
(d) full-year resident use Long Form 540NR if filing jointly with a spouse/RDP who is a nonresident or a part-year resident.
(e) Follow the instruction as stated in the Part-Year Resident Worksheet instructions on page 10.

Revised to:

1) Part-Year Residents – Complete the Part-Year Resident Worksheet on Page 48 to determine the amounts to enter on Part ll, line 7 through 22a, column E.
2) (a) Individual not active, spouse participant…$156,000 – $166,000
(b) Single, head of household, or qualifying widow (er) - $55,000
Married/RDP filing jointly - $110,000
(c) California does not conform to the federal increase to the indexing of AGI requirements for IRAs. The phase-out for California remains at:

  • Married/RDP filing joint or Qualifying widow(er)………….$80,000 - $100,000

Federal amounts have increased to:
Married filing joint/Qualifying widow(er)…………..$83,000 - $103,000
(d) Full-year resident use Long Form 540NR if filing jointly with a spouse/RDP who is a nonresident or a part-year resident.
(e) Follow the instruction as stated in the Part-Year Resident Worksheet instructions on page 48.

1) No impact on tax liability.
2) (a) No impact on tax liability.
(b) This revision could possibly increase the amount of the student loan deduction thus lowering their tax liability.
(c)This error could cause the taxpayer to claim a lower IRA deduction, thus increasing their tax liability.
(d) No impact on tax liability.
(e) No impact on tax liability.


Updates to 2007 540NR - Short Form

The revised Internet version is available for download as of 02/28/2008.

Revision Details: To correct the line reference.

  • Page 11 and 13 of 540NR booklet, page 1, line 12 - Total California wages, and page 245 of the Package X

Previously read:

Total California wages from all your Form (s) W-2, box 16 or CA Sch W-2, line C...

Revised to:

Total California wages from all your Form (s) W-2, box 16 or CA Sch W-2, line 3...

The taxpayer could underreport their wages, thus lowering their tax liability.


Updates to 2007 540NR - Long Form

The revised Internet version is available for download as of 02/27/2008.

Revision Details: To correct the line reference.

  • Page 25 and 27 of 540NR booklet, page 1, line 12 - Total California wages, and page 249 of the Package X

Previously read:

Total California wages from all your Form (s) W-2, box 16 or CA Sch W-2, line C...

Revised to:

Total California wages from all your Form (s) W-2, box 16 or CA Sch W-2, line 3...

The taxpayer could underreport their wages, thus lowering their tax liability.


Updates to 2007 Schedule CA 540NR Instructions - Nonresidents

The revised Internet version is available for download as of 02/22/2008.

Revision Details: To clarify the location of the amount to be transferred.

  • Page 48 of 540NR booklet, line 6, page 10 of flat, line 6, and page 272 of the Package X

Previously read:

6 Enter the amount shown above for your filing status

Revised to:

6 Enter the amount from line 43 on the previous page for your filing status

No tax liability


Updates to Updates to 2007 Schedule CA - California Adjustments - Nonresidents

Revision Date: 01/03/2008

Revision Details: Mortgage Forgiveness Debt Relief Act signed by the President on December 20, 2007.

  • Page 43 of booklet, page 5, second column before line 22a totals of flat, and page 267 of the Package X

Previously read:

This section does not contain information on the Mortgage Forgiveness Debt Relief Act of 2007.

Revised to:

Mortgage relief upon sale or other disposition of principal residence.
For taxable years 2007 through 2009, federal law allows an exclusion of income from discharge of indebtedness from the disposition of your principal residence. If you were personally liable for a mortgage and you were relieved of liability for the mortgage indebtedness by disposition of the property then you may have realized a gain. To the extent the amount discharged exceeded the fair market value at the time of disposition, the difference is income from discharge of indebtedness. See federal Publication 544, Sales and Other Disposition of Assets, for more information. If you excluded income from the discharge of indebtedness on your federal return enter the amount in column C.

California does not conform to the above act. This creates a need for an adjustment (addition of income) on the California return.

The revised Internet version is available for download.


Updates to 2007 Schedule CA - Nonresidents

Revision Date: 12/21/2007

Revision Details: To clarify the instructions for making an adjustment due to the federal IRA phase out amounts, which California does not conform.

  • Page 44 of the booklet, page 6, first column, line 32 of the flat and internet version, and page 268 of the Package X

Previously read:

Enter as an adjustment in column C the difference between the amount determined for the federal IRA deduction and the California IRA deduction.

Revised to:

Enter as an adjustment in column B the difference between the amount determined for the federal IRA deduction and the California IRA deduction.

The revision helps the taxpayer make an adjustment in the correct column due the difference the federal and California IRA deduction.

The revised Internet version is available for download.

Back to Tax Form Changes for 2007