Schedule Ca - Form 540nr - California Adjustments - Nonresidents Or Part-Year Residents - 2004 Page 2
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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)
(difference between
(difference between
As If You Were a
received as a CA
CA & federal law)
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,
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
24 Certain business expenses of reservists,
performing artists, and fee-basis
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
government officials . . . . . . . . . . . . . . . . .
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 IRA 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
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5
26 Student loan interest 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
27 Tuition and fees 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
28 Health savings account deduction . . . . . .
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 Moving expenses . . . . . . . . . . . . . . . . . . . 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
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 One-half of self-employment tax . . . . . . .
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 Self-employed health insurance deduction 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 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
qualified plans . . . . . . . . . . . . . . . . . . . . . .
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
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
33 Penalty on early withdrawal of savings . .
33
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
34 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
Last name________________________ 34a
35 Add line 23 through line 34a
in each column, A through E . . . . . . . . . .
35
36 Total. Subtract line 35 from line 22b in
each column, A through E. See instructions. 36
Part III Adjustments to Federal Itemized Deductions
37 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
38 Enter total of federal Schedule A (Form 1040), line 5 (state and local income tax and State Disability Insurance), or General
Sales Tax and line 8 (foreign taxes only). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
39 Subtract line 38 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
40 Other adjustments including California lottery losses. See instructions. Specify ________________________________ . . . . . 40
41 Combine line 39 and line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Is your federal AGI (Long Form 540NR, line 13) more than the amount shown below for your filing status?
Single or married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $139,921
Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $209,885
Married filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . $279,846
No. Transfer the amount on line 41 to line 42.
Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540NR), line 42 . . . . . . . . . . . . . . . . . . . 42
43 Enter the larger of the amount on line 42 or your standard deduction listed below
Single or married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,165
Married filing jointly, head of household, or qualifying widow(er) . . . . . . $6,330 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Part IV California Taxable Income
44 California AGI. Enter your California AGI from line 36, column E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
45 Enter your deductions from line 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
46 Deduction percentage. Divide line 36, column E by line 36, 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- . . . . . . . . . . 46
47 California Itemized/Standard Deductions. Multiply line 45 by the percentage on line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
48 California Taxable Income. Subtract line 47 from line 44. Transfer this amount to Long Form 540NR, line 22. If less than
zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Side 2 Schedule CA (540NR) 2004
CANR04203
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