Chat with an FTB Representative

Changes to 2007 Form

Updates to 2007 Publication 737 - Tax Information for Registered Domestic Partners

The revised Internet version is available for download as of 04/02/2008.

Revision Details:To clarify the instructions.

  • Page 16, Second column, Legal separation and page 754 of the Package X.

Previously read:

A petition for legal separation, an information separation agreement, or simply living apart from a spouse/RDP is not the same as being legally separated under a final decree of legal separation.

Previously read:

A petition for legal separation, an informal separation agreement, or simply living apart from a spouse/RDP is not the same as being legally separated under a final decree of legal separation.

This change does not have a tax impact.


Updates to 2007 Publication 737 - Tax Information for Registered Domestic Partners

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

Revision Details:To correct the federal line reference.

  • Page 7, California RDP Adjustments Worksheet – Recalculated Federal Adjusted Gross Income, line 38, Note: 2nd sentence and page 745 of the Package X.

Previously read:

38 Federal itemized deductions...
Note: Apply the 2% limitation rule to your adjusted gross income to arrive at the amount for line 26.

Revised to:

38 Federal itemized deductions...
Note: Apply the 2% limitation rule to your adjusted gross income to arrive at the amount for line 27.

This correction instructs the taxpayer to deduct the amount over the 2% limitation for miscellaneous deductions. This could possibly lower their tax liability.


Updates to 2007 Publication 737 - Tax Information for Registered Domestic Partners

The revised Internet version is available for download as of 03/19/2008.

Revision Details:Worksheet – To correct the reporting of the ordinary and qualified dividends. California law does not differentiate between ordinary and qualified dividends. For California purpose all dividends are reported as ordinary dividends. Ordinary dividends should be reported on line 9 (a) columns A and B.Page 15, Question #3,To clarify our instructions.

  • This update is located on Page 7, California RDP Adjustments Worksheet, line 9, Ordinary dividends. Ordinary dividends should be reported on line 9 (a) columns A and B.
    Page 15, Frequently Asked Questions, Question number 3, last sentence needs to be revised and page 745 & 753 of the Package X.

Worksheet – Line 9, Ordinary dividends

Previously read:

(a) TP1
(a) TP2___________________(b)

Worksheet – Line 9, Ordinary dividends

Revised to:

(b) TP1
(b) TP2__________________(a)

Page 15, Question #3, last sentence

Previously read:

For more information on surviving RDPs see deceased taxpayer.

Page 15, Question #3, last sentence

Revised to:

For more information on surviving RDPs go to our website at www.ftb.ca.gov and search for Deceased Taxpayer

Worksheet - This error could result in the under reporting of ordinary dividends.
Page 15 - No tax liability


Updates to 2007 Publication 737 - Tax Information for Registered Domestic Partners

The revised Internet version is available for download as of 02/06/2008.

Revision Details: The current language is incorrect. This paragraph is being revised so that the taxpayer does not include tax-free income in their California taxable income.

  • This update is located on Page 6, Column 2, Paragraph 1 of the Publication 737, also on Page 744 of the package X.

Previously read:

Chris and Pat need to keep records of any income resulting from these excess contributions. When Chris or Pat receives a "qualified distribution" from their Roth IRA, which is not included in their California gross income, for California income tax purposes Chris and Pat would be required to increase their income to include the net income earned from the excess contributions.

Revised to:

If Chris or Pat receives a "qualified distribution" from a Roth IRA, the "qualified distribution" is tax-free and is not includible in their California taxable income. This tax-free treatment applies even if the "qualified distribution" includes earnings attributable to a previous "excess contribution" for California purposes.

The current language is incorrect. This paragraph is being revised so that the taxpayer does not include tax-free income in their California taxable income.


Updates to 2007 Publication 737

Revision Date: 12/31/2007

Revision Details: Tax Information for Registered Domestic Partners - This revision allows the taxpayers to place the totals of lines 7 through 21 on the form.

  • This update is located on the California RDP Adjustments Worksheet – Recalculated Federal Adjusted Gross Income, line 22, column C.

It should read:

Line 22, column C shaded will be removed.

The revised form is available for download.

Back to Tax Form Changes for 2007