Looking for a California Ftb Form 540nr Templates? Download it for free!

e-file is fast, easy, and secure!

Instructions: Long Form 540NR

To prevent possible delays in processing your tax return or refund, enter the

California Standard Deduction Chart for Most People

correct tax amount on this line. To automatically figure your tax or to verify

Do not use this chart if your parent, or someone else, can claim you

your tax calculation, use our online tax calculator. Go to ftb.ca.gov and

(or your spouse/RDP) as a dependent on their tax return.

search for tax calculator.

Your Filing Status

Enter On Line 18

Line 32 – CA Adjusted Gross Income

1 – Single. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,906

Complete Schedule CA (540NR), line 45 to determine your California

2 – Married/RDP filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,812

adjusted gross income. Follow the instructions for Schedule CA (540NR)

3 – Married/RDP filing separately. . . . . . . . . . . . . . . . . . . . . . . . $3,906

beginning on page 39. Enter on Long Form 540NR, line 32 the amount from

4 – Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,812

Schedule CA (540NR), line 45.

5 – Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,812

Line 36 – CA Tax Rate

The California standard deduction amounts are less than the federal

In this computation, the FTB rounds the tax rate to four digits after the decimal.

standard deduction amounts.

If your computation is different, you may receive a notice due to the difference

in rounding. Contact us at 800.852.5711 if you disagree with this notice.

California Standard Deduction Worksheet for Dependents

Line 38 – CA Exemption Credit Percentage

Use this worksheet only if your parent, or someone else, can claim you (or

your spouse/RDP) as a dependent on their tax return. Use whole dollars

Divide the California Taxable Income (line 35) by Total Taxable Income

only.

(line 19). This percentage does not apply to the Nonrefundable Renter’s

Credit, Nonrefundable Child and Dependent Care Expenses Credit, Other

1. Enter your earned income from: line 1 of the

State Tax Credit, or credits that are conditional upon a transaction occurring

“Standard Deduction Worksheet for Dependents”

wholly within California. If more than 1, enter 1.0000.

in the instructions for federal Form 1040;

Form 1040A; or from line A of the worksheet

Line 39 – CA Prorated Exemption Credits

on the back of Form 1040EZ . . . . . . . . . . . . . . . . . . . . . 1

Use your exemption credits to reduce your tax. If your federal adjusted gross

2. Minimum standard deduction . . . . . . . . . . . . . . . . . . . . 2 $1,000.00

income (AGI) on line 13 is more than the amount listed below for your filing

status, your credits will be limited.

3. Enter the larger of line 1 or line 2 here . . . . . . . . . . . . . 3

4. Enter the amount shown for your filing status:

Is Long Form 540NR,

• Single or married/RDP filing separately,

}

If your filing status is:

line 13 more than:

enter $3,906

Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . $172,615

• Married/RDP filing jointly, head of household,

Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . $345,235

or qualifying widow(er), enter $7,812

Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $258,927

5. Standard deduction. Enter the smaller of

Yes . . . . . . . . . . . . . . . . . . . . .Complete the AGI Limitation Worksheet below.

line 3 or line 4 here and on the Short or

No Multiply line 11 by line 38.

Long Form 540NR, line 18 . . . . . . . . . . . . . . . . . . . . . . 5

AGI Limitation Worksheet

Line 19 – Taxable Income

Use whole dollars only

Capital Construction Fund (CCF). If you claim a deduction on your federal

a Enter the amount from Long Form 540NR, line 13. . . . . . a_________

Form 1040, line 43 for a contribution made to a CCF set up under the

b Enter the amount for your filing status on line b:

Merchant Marine Act of 1936, reduce the amount you would otherwise enter

• Single or married/RDP filing separately $172,615

on line 19 by the amount of the deduction. Next to line 19, enter “CCF” and

}

• Married/RDP filing jointly or

the amount of the deduction. For details, see federal Publication 595, Capital

b_________

qualifying widow(er) . . . . . . . . . . . . . . $345,235

Construction Fund for Commercial Fishermen.

• Head of household . . . . . . . . . . . . . . . . $258,927

Subtract line b from line a . . . . . . . . . . . . . . . . . . . . . . . . c_________

California Taxable Income

d Divide line c by $2,500 ($1,250 if married/RDP filing

separately). If the result is not a whole number, round it

When you figure your tax, use the correct filing status and taxable income

to the next higher whole number . . . . . . . . . . . . . . . . . . . d_________

amount.

Line 31 – Tax

e Multiply line d by $6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . e_________

Add the numbers from the boxes on Long Form 540NR,

line 7, line 8, and line 9 (not the dollar amounts) . . . . . . . f_________

✓

Tip

e-file and you won’t have to do the math. Go to ftb.ca.gov and

search for efile.

g Multiply line e by line f . . . . . . . . . . . . . . . . . . . . . . . . . . . g_________

To figure your tax on the amount on line 19, use one of the following

h Add the total dollar amounts from Long Form 540NR,

methods and check the matching box on line 31:

line 7, line 8, and line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . h_________

• Tax Table. If your taxable income on line 19 is $100,000 or less, use the

tax table beginning on page 31. Use the correct filing status column in

Subtract line g from line h. If zero or less enter -0- . . . . . i_________

the tax table.

Enter the number from the box on Long Form 540NR,

• Tax Rate Schedules. If your taxable income on line 19 is over $100,000,

line 10 (not the dollar amount) . . . . . . . . . . . . . . . . . . . . . j_________

use the tax rate schedules on page 36.

• FTB 3800. Generally, you use form FTB 3800, Tax Computation for

Multiply line e by line j . . . . . . . . . . . . . . . . . . . . . . . . . . . k_________

Certain Children with Investment Income, to figure the tax on a separate

Enter the dollar amount from

Long Form 540NR for your child who was 18 and under or a student under

Long Form 540NR, line 10 . . . . . . . . . . . . . . . . . . . . . . . l_________

age 24 on January 1, 2014, and who had more than $2,000 of investment

income. Attach form FTB 3800 to the child’s Long Form 540NR.

m Subtract line k from line l. If zero or less, enter -0- . . . . m_________

• FTB 3803. If, as a parent, you elect to report your child’s interest and

dividend income of $10,000 or less (but not less than $1,000) on your

n Add line i and line m. Enter the result here. . . . . . . . . . . . n_________

return, complete form FTB 3803, Parents’ Election to Report Child’s

o Multiply the amount on line n by the CA Exemption

Interest and Dividends. File a separate form FTB 3803 for each child

Credit Percentage on Long Form 540NR, line 38. Enter

whose income you elect to include on your Long Form 540NR. Add the

the result here and on Long Form 540NR, line 39 . . . . . . o_________

amount of tax, if any, from each form FTB 3803, line 9, to the amount of

your tax from the tax table or tax rate schedules and enter the result on

Long Form 540NR, line 31. Attach form(s) FTB 3803 to your return.

540NR Tax Booklet 2013 Page 19

Instructions For Long Form 540nr - California Nonresident Or Part-Year Resident Income Tax Return - 2013 Page 3

Related Articles

Related forms

Related Categories