California Capital Loss Carryover Worksheet For Full-Year Residents
1. Loss from Schedule D (540NR), line 11, stated as a positive number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 _____________
2. Amount from Long Form 540NR, line 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 _____________
3. Amount from Long Form 540NR, line 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 _____________
4. Subtract line 3 from line 2. If less than zero, enter as a negative amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 _____________
5. Combine line 1 and line 4. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 _____________
6. Enter loss from Schedule D (540NR), line 8 as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 _____________
7. Enter the smaller of line 1 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 _____________
8. Subtract line 7 from line 6. This is your capital loss carryover to 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 _____________
Schedule D (540NR) Worksheet for Nonresidents and Part-Year Residents
Complete Schedule D (540NR) first.
Full-year Nonresidents: Complete column A and column B only. Enter the amount shown in column B, line 4 (if there is an overall gain) or line 5 (if
there is a loss), on Schedule CA (540NR), line 13, column E.
Part-year Residents:
Enter the number of days during the year you were a CA resident: __________ .
Enter the number of days during the year you were a nonresident: __________ .
Column A, line 1 through line 5 should be the same as the amounts shown on Schedule D (540NR), lines 4, 5, 6, 8, and 9 respectively.
Columns A and B, line 3, should show a carryover amount that has been computed as if you had been a resident in all prior years for column A and as if
you had been a nonresident for all prior years for column B.
Columns C and D should be completed taking into account the dates of the transactions. For column C, multiply the amount in column A by the number
of days you were a resident divided by 365 days. For column D, multiply the amount in column B by the number of days you were a nonresident divided
by 365 days.
Line 4 If the amount shown in column E is a gain, enter that amount on Schedule CA (540NR) Part-Year Resident Worksheet, line 13, column C. If a
loss, go to line 5.
Line 5 Enter the amount shown in column E on Schedule CA (540NR) Part-Year Resident Worksheet, line 13, column C.
A
B
C
D
E
Enter total
Enter amounts
Enter amounts
Enter amounts
Total
as if you were a CA
earned or received
earned or received
earned or received
Combine column C
and column D.
resident for the
from CA sources as
during the portion of
from CA sources
entire year.
if you were a
the year you were a
during the portion
nonresident for the
CA resident.
of the year you
entire year.
were a
nonresident.
1 Gains
2 Losses
3 Prior year loss carryover.
4 Combine line 1 through
line 3.
5 Enter the smaller of the loss
on line 4 or $3,000 ($1,500
if married or an RDP filing
separately).
Capital Loss Carryover Worksheet
Complete this worksheet only if at the end of the year you were a resident and line 4, column A above shows a loss or at the end of the year you were
a nonresident and line 4, column B above shows a loss. In completing this worksheet, if you were a resident at the end of the year, use the column A
amounts shown above; if you were a nonresident, use the column B amounts.
1
Enter the total loss from the Schedule D (540NR) Worksheet, line 5, as a positive number
2
Amount from Long Form 540NR, line 17
3
Amount from Long Form 540NR, line 18
4
Subtract line 3 from line 2. If less than zero, enter as a negative amount
5
Combine line 1 and line 4. If less than zero, enter -0-
6
Enter the total loss from Schedule D (540NR) Worksheet, line 4, as a positive number
7
Enter the smaller of line 1 or line 5
8
Subtract line 7 from line 6. This is your capital loss carryover to 2012
Schedule D (540NR) Instructions 2011 Page 3