Schedule Ca (540nr) - California Adjustments - Nonresidents Or Part-Year Residents - 2002 Page 2
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1
2Income 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
line 22a, column A through column E . . 22b
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
23 Educator expense . . . . . . . . . . . . . . . . . . . 23
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
24 IRA deduction . . . . . . . . . . . . . . . . . . . . . . 24
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
25 Student loan interest deduction . . . . . . . . 25
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
26 Tuition and fees deduction . . . . . . . . . . . . 26
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
27 Archer MSA deduction . . . . . . . . . . . . . . . 27
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
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
28 Moving expenses . . . . . . . . . . . . . . . . . . . . 28
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
29 One-half of self-employment tax . . . . . . . . 29
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
30 Self-employed health insurance deduction
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
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 Self-employed SEP, SIMPLE, and
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
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
qualified plans . . . . . . . . . . . . . . . . . . . . . . 31
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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
32 Penalty on early withdrawal of savings . . 32
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
33 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________________________ . 33a
34 Add line 23 through line 33a
in each column, A through E . . . . . . . . . . . 34
35 Total. Subtract line 34 from line 22b in
each column, A through E. See instructions. 35
Part III Adjustments to Federal Itemized Deductions
36 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
37 Enter total of federal Schedule A, line 5 (state and local income tax and State Disability Insurance)
and line 8 (foreign taxes only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
38 Subtract line 37 from lin 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
39 Other adjustments including California lottery losses. See instructions.
________________________________________________________________________________________________ . . . . . 39
40 Combine line 38 and line 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
41 Is your federal AGI (Long Form 540NR, line 13) more than the amount shown below for your filing status?
Single or married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $132,793
Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $199,192
Married filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . $265,589
No. Transfer the amount on line 40 to line 41.
Yes. complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540NR), line 41 . . . . . . . . . . . . . . . . . . . . 41
42 Enter the larger of the amount on line 41 or your standard deduction listed below
Single or married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,004
Married filing jointly, Head of household, or qualifying widow(er) . . . . . . $6,008 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Part IV California Taxable Income
43 California AGI. Enter your California AGI from line 35, column E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
44 Enter your deductions from line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
45 Deduction percentage. Divide line 35, column E by line 35, column D. Carry the decimal
.
to four places. If the result is greater than 1.0000, enter 1.0000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
46 California Itemized/Standard Deductions. Multiply line 44 by the amount on line 45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
47 California Taxable Income. Subtract line 46 from line 43. Transfer this amount to Long Form 540NR, line 22. If less than
zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Side 2 Schedule CA (540NR) 2002
CANR02204
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