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Changes to 2011 Forms

Updates to the Form 5805F on 02/01/2012 –– Underpayment of Estimated Tax by Farmers and Fishermen

We replaced text on Side 1, Line 10.

Previous Version

Enter the smaller of line 4 or line 9.(If your California AGI is equal to or greater than $1,000,000/$500,000 for married filing a separate return, use line 6.)

Revised Version

Enter the smaller of line 4 or line 9.(If your California AGI is equal to or greater than $1,000,000/$500,000 for married filing a separate return, use line 4.)

Reason for the changes

The current language referring the taxpayer to line 6 is incorrect. The correct line reference should be line 4.

Impact

This revision may increase or decrease the tax liability for taxpayers by assessing or not assessing the penalty for underpayment of estimated tax.
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Back to Tax Form Changes for 2011

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