Tax form changes

Some tax forms and instructions get revised after their initial release. Find the form you need below to get more information.

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

PDF
Page: 38
Column: 2
Line: 13d

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.