Form 540 - California Resident Income Tax Return - 2016 Page 11
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17Instructions: Form 540
e-file at ftb.ca.gov
Payments
Line 73 – Withholding (Form 592-B and/or 593)
Enter the total of California withholding from Form 592-B and Form 593.
To avoid a delay in the processing of your tax return, enter the correct
Attach a copy of Form(s) 593 and 592-B to the lower front of Form 540,
amounts on line 71 through line 74.
Side 1.
Line 71 – California Income Tax Withheld
If your filing status changed after escrow closed and before filing
Enter the total California income tax withheld from your:
your California tax return, please contact us at 888.792.4900, prior to
filing your California tax return, for instructions on how to claim your
y Form(s) W-2, Wage and Tax Statement, box 17
withholding credit.
y Form(s) W-2G, Certain Gambling Winnings, box 15
y Form(s) 1099-DIV, Dividends and Distributions, box 14
Caution: Do not include withholding from federal Form(s) W-2, W-2G,
y Form(s) 1099-INT, Interest Income, box 17
or 1099, or NCNR member’s tax from Schedule K-1 (568), line 15e on
y Form(s) 1099-MISC, Miscellaneous Income, box 16
this line.
y Form(s) 1099-OID, Original Issue Discount, box 14
Line 74 – Excess California SDI (or VPDI) Withheld
y Form(s) 1099-R, Distributions from Pensions, Annuities, Retirement,
or Profit Sharing Plans, IRAs, Insurance Contracts, etc., box 12
You may claim a credit for excess State Disability Insurance (SDI)
or Voluntary Plan Disability Insurance (VPDI) if you meet all of the
Do not include city, local, or county tax withheld, tax withheld by
following conditions:
other states, or nonconsenting nonresident (NCNR) member’s tax
from Schedule K-1 (568), line 15e. Do not include withholding from
y You had two or more California employers during 2016.
Forms 592-B, Resident and Nonresident Withholding Tax Statement, or
y You received more than $106,742 in gross wages from California
Form 593, Real Estate Withholding Tax Statement, on this line. For more
sources.
details, see instructions for line 73.
y The amounts of SDI (or VPDI) withheld appear on your Form(s)
W-2. Be sure to attach your Form(s) W -2 to the lower front of your
Generally, tax should not be withheld on federal Form 1099-MISC. If you
Form 540.
want to pre-pay tax on income reported on federal Form 1099-MISC, use
Form 540-ES, Estimated Tax for Individuals.
If SDI (or VPDI) was withheld from your wages by a single employer, at
more than 0.9% of your gross wages, you may not claim excess SDI (or
Line 72 – 2016 CA Estimated Tax and Other Payments
VPDI) on your Form 540. Contact the employer for a refund.
Enter the total of any:
To determine the amount to enter on line 74, complete the Excess SDI
y California estimated tax payments you made using 2016
(or VPDI) Worksheet below. If married/RDP filing jointly, figure the
Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.
amount of excess SDI (or VPDI) separately for each spouse/RDP.
y Overpayment from your 2015 California income tax return that you
applied to your 2016 estimated tax.
Excess SDI (or VPDI) Worksheet
y Payment you sent with form FTB 3519, Payment for Automatic
Use whole dollars only.
Extension for Individuals.
Follow the instructions below to figure the amount of excess SDI to
y California estimated tax payments made on your behalf by
enter on Form 540, line 74. If you are married/RDP and file a joint
an estate, trust, or S corporation on Schedule K-1 (541) or
return, you must figure the amount of excess SDI (or VPDI) separately
Schedule K-1 (100S).
for each spouse/RDP.
Your
To view payments made or get your current account
You
Spouse/
✓
Tip
balance, go to ftb.ca.gov and search for myftb account.
RDP
1. Add amounts of SDI (or VPDI) withheld
If you and your spouse/RDP paid joint estimated taxes but are now filing
shown on your Forms W-2.
separate income tax returns, either of you may claim the entire amount
Enter the total here . . . . . . . . . . . . . . . . . 1
paid, or each may claim part of the joint estimated tax payments. If you
$960.68
$960.68
2. 2016 SDI (or VPDI) limit . . . . . . . . . . . . . 2
want the estimated tax payments to be divided, notify the FTB before
3. Excess SDI (or VPDI) withheld.
you file the tax returns so the payments can be applied to the proper
Subtract line 2 from line 1.
account. The FTB will accept in writing, any divorce agreement (or
Enter the results here. Combine the
court-ordered settlement) or a statement showing the allocation of the
amounts on line 3 and enter
payments along with a notarized signature of both taxpayers.
the total, in whole dollars only
Send statements to:
on line 74 . . . . . . . . . . . . . . . . . . . . . . . . 3
JOINT ESTIMATED CREDIT ALLOCATION MS F225
If zero or less, enter -0- on line 74.
TAXPAYER SERVICES CENTER
FRANCHISE TAX BOARD
Line 75 – Earned Income Tax Credit (EITC)
PO BOX 942840
SACRAMENTO, CA 94240-0040
Enter your Earned Income Tax Credit from form FTB 3514, California
If you or your spouse/RDP made separate estimated tax payments, but
Earned Income Tax Credit.
are now filing a joint income tax return, add the amounts you each paid.
Line 76
Attach a statement to the front of Form 540 explaining that payments
were made under both SSNs. If you e-file, attach any requested forms,
For the Claim of Right credit, follow the reporting instructions in
schedules and according to your software’s instructions
Schedule CA (540), line 41 under the Claim of Right.
You do not have to make estimated tax payments if you are a
Claim of Right: If you are claiming the tax credit on your California tax
nonresident or new resident of California in 2017 and did not have a
return, include the amount of the credit in the total for this line. Write
California tax liability in 2016.
in “IRC 1341” and the amount of the credit to the left of the amount
column.
Page 14 Personal Income Tax Booklet 2016
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