Schedule Ca (540nr) - California Adjustments - Nonresidents Or Part-Year Residents - 2010 Page 2

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Income Adjustment Schedule

Section B — Adjustments to Income

Federal Amounts

Subtractions

Additions

Total Amounts

CA Amounts

(taxable amounts from

See instructions

Using CA Law

(income earned or

your federal return)

(difference between

As If You Were a

received as a CA

CA & federal law)

CA Resident

resident and income

(subtract column B

earned or received

from column A;

from CA sources

add column C

as a nonresident)

to the result)

22 b Enter totals from

Schedule CA (540NR), Side 1,

line 22a, column A through column E . . . . 22b

23 Educator expenses . . . . . . . . . . . . . . . . . . . . 23

24 Certain business expenses of reservists,

performing artists, and fee-basis

government officials . . . . . . . . . . . . . . . . . . 24

25 Health savings account deduction . . . . . . . . 25

26 Moving expenses . . . . . . . . . . . . . . . . . . . . . 26

27 One-half of self-employment tax . . . . . . . . . 27

28 Self-employed SEP, SIMPLE, and

qualified plans . . . . . . . . . . . . . . . . . . . . . . . 28

29 Self-employed health insurance deduction . 29

30 Penalty on early withdrawal of savings . . . . 30

3a Alimony paid .

b Enter recipient’s:

SSN __ __ __ - __ __ - __ __ __ __

Last name________________________ . . 3a

32 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . 32

33 Student loan interest deduction . . . . . . . . . . 33

34 Tuition and fees . . . . . . . . . . . . . . . . . . . . . . 34

35 Domestic production activities deduction . . 35

36 Add line 23 through line 31a and line 32

through line 35 in each column, A through E 36

37 Total. Subtract line 36 from line 22b in

each column, A through E . See instructions . 37

Part III Adjustments to Federal Itemized Deductions

38 Federal Itemized Deductions. Add the amounts on federal Schedule A (Form 1040), lines 4, 9, 15, 19, 20, 27, and 28

(or Schedule A (Form 1040NR), lines 3, 7, 8, 15, and 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

39 Enter total of federal Schedule A (Form 1040), line 5 (State Disability Insurance, and state and local income tax, or

General Sales Tax), line 7 (new motor vehicle tax), and line 8 (foreign taxes only) . See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40 Subtract line 39 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

4 Other adjustments including California lottery losses . See instructions . Specify ________________________________ . . . . . . . . . 4

42 Combine line 40 and line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Is your federal AGI (Long Form 540NR, line 3) more than the amount shown below for your filing status?

Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . $62,86

Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $243,283

Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . $324,376

No. Transfer the amount on line 42 to line 43 .

Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540NR), line 43 . . . . . . . . . . . . . . . . . . . . . . 43

44 Enter the larger of the amount on line 43 or your standard deduction listed below

Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,670

Married/RDP filing jointly, head of household, or qualifying widow(er) . . . . . $7,340 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

Part IV California Taxable Income

45 California AGI. Enter your California AGI from line 37, column E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46 Enter your deductions from line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

47 Deduction Percentage. Divide line 37, column E by line 37, column D . Carry the decimal

____

____________

to four places . If the result is greater than 1 .0000, enter 1 .0000 . If less than zero, enter -0- . . . . . . . . . . . . . 47

48 California Itemized/Standard Deductions. Multiply line 46 by the percentage on line 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48

49 California Taxable Income. Subtract line 48 from line 45 . Transfer this amount to Long Form 540NR, line 35 . If less than

zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

Side 2 Schedule CA (540NR) 2010

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