Schedule Ca (540nr) - California Adjustments - Nonresidents Or Part-Year Residents - 2000 Page 2

Income Adjustment Schedule

A

B

C

D

E

Federal Amounts

Subtractions

Additions

Total Amounts

CA Amounts

Section B — Adjustments to Income

(taxable amounts from

See instructions

See instructions

Using CA Law

(income earned or

your federal return)

As If You Were a

received as a CA

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,

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

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

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

23 IRA deduction . . . . . . . . . . . . . . . . . . . . .

23

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

24 Student loan interest deduction . . . . . . . .

24

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

25 Medical savings account deduction . . . . .

25

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

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

26

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

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

27

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

28 Self-employed health insurance deduction 28

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

29 Keogh/self-employed SEP/SIMPLE plans

29

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

30 Penalty on early withdrawal of savings . .

30

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

31 a Alimony paid. (b) Enter recipient’s:

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

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

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5

Full name________________________ . 31a

32 Add line 23 through line 31a

in each column, A through E . . . . . . . . . .

32

33 Total. Subtract line 32 from line 22b in

each column, A through E. See instructions. 33

34 Ratio. Divide line 33, column E by line 33, column D.

Carry the decimal to five places. Then round it to four places by dropping amounts 4 and under (.44454 becomes .4445)

and rounding up to the next number for amounts 5 and over (.44455 becomes .4446). This number may be greater

than 1.0000. Enter the result here and on Form 540NR, line 25a. Note: If the result is zero or less, enter -0- on

Form 540NR, line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 __ . __ __ __ __

Part III Adjustments to Federal Itemized Deductions

35 Federal itemized deductions. Add the amounts on federal Schedule A (Form 1040),

lines 4, 9, 14, 18, 19, 26, and 27 (or Schedule A (Form 1040NR), lines 3, 7, 8, 15, and 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 _________________

36 Enter total of federal Schedule A, line 5 (state and local income tax and State Disability Insurance)

and line 8 (foreign taxes only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 _________________

37 Subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 _________________

38 Other adjustments including California lottery losses. See instructions. Specify ___________________________________

38 _________________

__________________________________________________________________________________________________

39 Combine line 37 and line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 _________________

40

California itemized deductions

Is your federal AGI (Form 540NR, line 13)

Is the amount you entered on line 40 more

than your standard deduction below?

more than the amount shown below for

your filing status?

}

Single or married filing separate . . . . . . . . . . . . . $2,811

Married filing joint, head of household, or

Single or married filing separate . . . . . . . . $124,246

qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . $5,622

40 ________________

Married filing joint or qualifying

widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . $248,494

YES. Transfer the amount on line 40

Head of household . . . . . . . . . . . . . . . . . . . $186,370

to Form 540NR, line 18.

NO.

Enter your standard deduction on

NO.

Transfer the amount on line 39 to line 40.

Form 540NR, line 18.

YES. Complete the Itemized Deductions Worksheet

in the instructions for Schedule CA (540NR),

line 40.

Side 2 Schedule CA (540NR) 2000

Side 2 Schedule CA (540NR) 2000

CANR00209