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State of California Franchise Tax Board

Changes to 2011 Forms

Updates to the Schedule CA (540) and the Schedule CA (540) Instructions on 02/08/2012 –– California Adjustments - Residents

We replaced text on:

  1. Schedule CA (540), Side 1, Line 27, Column B
  2. Schedule CA (540) Instructions, Page 5, Column 1, Line 23—Line 31a

Previous Version

  1. Note: Line 27, Column B was shaded.
  2. Note: new text added.

Revised Version

  1. Note: removed shading from Line 27, Column B.
  2. Sch CA 540 Instructions - Line 27 (Deductible part of Self-Employment) - Effective January 1, 2011, federal law increased the amount of the adjustment to income for the deductible part of self-employment tax to over fifty percent of the self-employment tax. California does not conform. Enter on line 27, column B the difference between your federal self-employment tax adjustment minus 50% of your self employment tax.

Reason for the changes

Federal law increased the amount of the adjustment to income for the deductible part of self-employment tax to over fifty percent of the self-employment tax. California does not conform.

Impact

Increase in tax liability because the California deductible amount is less than the federal deductible amount.

Back to Tax Form Changes for 2011

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