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State of California Franchise Tax Board

Changes to 2010 Forms

Updates to the Schedule D-1 (540) on 06/14/2011 — Sales of Business Property

We replaced text on Schedule D-1, Part 1, line 3.

Previous Version

Line 3 - Gain, if any, from federal Form 4684, Section B, Part II, line 43.

Revised Version

Line 3 - Gain, if any, from federal Form 4684, Section B, Part II, line 42.

Reason for the changes

This change corrects a line reference to federal Form 4684, Casualties and Thefts.

Impact

May increase tax liability if there is a gain shown on federal Form 4684, Section B, Part II, line 42.

Back to Tax Form Changes for 2010

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