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Changes to 2008 Forms

Updates to the 540NR Booklet on 04/14/2009 –– Nonresident or Part-Year Resident Booklet

We replaced text on the 540NR Booklet, on Page 3, column 1, paragraph 1

Previous Version

Step 2: Is your adjusted gross income (adjusted gross income is computed under California law and consists of your federal adjusted gross income from all sources, reduced or increased by all California income adjustments) more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, you do not have a filing requirement. (Exception: Married taxpayers who choose the married filing separately filing status, may have a tax liability in some cases even where combined income is under these amounts.) You may be eligible for the federal EITC; see page 2 for more information. If no, go to Step 3.

Revised Version

Step 2: Is your adjusted gross income (adjusted gross income is computed under California law and consists of your federal adjusted gross income from all sources, reduced or increased by all California income adjustments) more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, go to Step 3.

Reason for the changes

This revision corrects the instructions in determining if a taxpayer needs to file a tax return.

Impact

This revision may increase tax liability by requiring some taxpayers, who answered “no” to the question in “Step 2,” to file a tax return.


Updates to the 540NR Booklet on 02/10/2009 – – Nonresident or Part-Year Resident Booklet

We replaced text on the 540NR Booklet, and the Form 540NR (Long) Instructions:

  • Page 19, column 2, box 2, Form 540NR – California Standard Deduction Worksheet for Dependents, line 1

Previous Version

Enter your earned income from: line 1 of the "Standard Deduction Worksheet for Dependents" in the instructions for federal Form 1040; Form 1040A; or from line A of the worksheet on the back of Form 1040EZ

Revised Version

Enter your earned income from: line 3 of the "Standard Deduction Worksheet" in the instructions for federal Form 1040; Form 1040A; or from line A of the worksheet on the back of Form 1040EZ

Reason for the changes

This revision corrects the line reference and worksheet title from a worksheet in the federal Form 1040 instructions that was changed after printing the 540NR Booklet.

Impact

This revision may decrease tax liability for taxpayers using the California Standard Deduction Worksheet for Dependents that have earned income greater than $900 but less than the Standard Deduction for their filing status.


Updates to the 2008 540NR Booklet -- Nonresident or Part-Year Resident Booklet

The revised Internet version is available for download as of 01/02/2009.

Revision Details: The first revision fixes the reference to the correct section on line numbers from the Schedule P (540NR). The second revision moves the text “x .30” above the line on line 4.

  • First update: Page 20, column 2, 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.

  • Second update: Page 20, column 2, line 28 worksheet, line 4 and line 5.

Previously read:

4. Credit percentage -- 30%............................................4________

5. Credit amount. Multiply line 3 by line 4.........................      x      .30

Revised to:

4. Credit percentage -- 30%............................................4 ______x_____.30

5. Credit amount. Multiply line 3 by line 4.

Back to Tax Form Changes for 2008

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