Tax form changes
|Tax year||Form||Revision date||Location of change in form, booklet, or publication||Tax form change||Reason|
|2018||Partner’s Instructions for Schedule K-1 565||01/11/19||HTML
Section: Line Instructions
|Refer to line 21, instead of line 27 in the Schedule CA 540 and Schedule CA 540 NR.||The Tax Cuts and Jobs Act (TCJA) changed/modified Schedule A (Form 1040), which caused Schedule CA (540) and Schedule CA (540NR) to change.
The miscellaneous itemized deduction subject to the 2% of federal AGI is no longer allowed at the federal level. However, California allows the miscellaneous itemized deduction subject to the 2% of federal AGI. Miscellaneous deductions from pass-through entities are subject to the 2% of federal AGI.
|2019||FTB 8455, California e-file Payment Record for Individuals||5/15/2020||Part I, line 2||Refer to line 32 instead of line 31 on Form 540 2EZ.||Line reference to Form 540 2EZ was incorrect. The correct line number reference for Form 540 2EZ is line 32.|