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Instructions: Long Form 540NR

e-file at ftb.ca.gov

Line 41 – Tax from Schedule G-1 and Form FTB 5870A

Line 50 – Nonrefundable Child and Dependent Care

If you received a qualified lump-sum distribution in 2013 and you were born

Expenses Credit

before January 2, 1936, get Schedule G-1, Tax on Lump-Sum Distributions,

Claim this credit if you paid someone to care for your child under the age

to figure your tax by special methods that may result in less tax.

of 13, other dependent who is physically or mentally incapable of caring for

him or herself, or spouse/RDP if physically or mentally incapable of caring

If you received accumulation distributions from foreign trusts or from certain

for him or herself. To claim this credit, your federal adjusted gross income

domestic trusts, get form FTB 5870A, Tax on Accumulation Distribution of

must be $100,000 or less. Complete and attach form FTB 3506, Child and

Trusts, to figure the additional tax.

Dependent Care Expenses Credit. See “Where To Get Income Tax Forms and

To get these forms, see “Order Forms and Publications” on page 63.

Publications” on page 62.

Special Credits and Nonrefundable Credits

The care must have been provided in California. You must have California-

sourced income (wages earned working in California or self-employment

A variety of California tax credits are available to reduce your tax if you

income from California business activities).

qualify. To figure and claim most special credits, you must complete a

A servicemember’s active duty military pay is considered earned income,

separate form or schedule and attach it to your Long Form 540NR. The

regardless of whether the servicemember is domiciled in California. Get FTB

Credit Chart on page 60 describes the credits and provides the name, credit

Pub. 1032, Tax Information for Military Personnel, for more information.

code, and number of the required form or schedule. Many credits are limited

Schedule P (540NR) – If you need to complete Schedule P (540NR) and you

to a certain percentage or a certain dollar amount. In addition, the total

claim any of the credits on line 51 through line 53, do not enter an amount

amount you may claim for all credits is limited by tentative minimum tax

on line 51 through line 53. Instead, enter the total amount of these credits

(TMT); go to Box A to see if your credits are limited.

from Schedule P (540NR), Part III, Section B1, line 14 through line 16, on

If you are not claiming any other special credits go to line 50 and line 61 to

Long Form 540NR, line 55. Do not follow the instructions for line 55. Write

see if you qualify for the nonrefundable child and dependent care expenses

“Schedule P (540NR)” to the left of the amount entered on line 55.

credit or the nonrefundable renter’s credit.

Line 51 – Credit for Joint Custody Head of Household —

Box A – Did you complete federal Schedule C, D, E, or F and claim

Code 170

or receive any of the following (Note: If your business gross

You may not claim this credit if you used the head of household, married/

receipts are less than $1,000,000 from all trades or businesses,

RDP filing jointly, or the qualifying widow(er) filing status.

you do not have to report AMT. For more information, see

Claim the credit if unmarried and not an RDP at the end of 2013 (or if

line 71 instructions, on page 22.):

married or an RDP, you lived apart from your spouse/RDP for all of 2013

• Accelerated depreciation in excess of straight-line

and you used the married/RDP filing separately filing status); and if you

• Intangible drilling costs

furnished more than one-half the household expenses for your home that

• Depletion

also served as the main home of your child, step-child, or grandchild for at

• Circulation expenditures

least 146 days but not more than 219 days of your taxable year. If the child

• Research and experimental expenditures

is married or an RDP, you must be entitled to claim a dependent exemption

• Mining exploration/development costs

for the child.

• Amortization of pollution control facilities

Also, the custody arrangement for the child must be part of a decree of

• Income/loss from tax shelter farm activities

dissolution or legal separation or part of a written agreement between

• Income/loss from passive activities

the parents where the proceedings have been initiated, but a decree of

• Income from long-term contracts using the percentage of

dissolution or legal separation has not yet been issued.

completion method

• Pass-through AMT adjustment from an estate or trust

If your Federal AGI is more than $172,615, subtract line n from the AGI

reported on Schedule K-1 (541)

Limitation Worksheet on page 19 from line 31 of the Long Form 540NR

and enter this amount on line 1 of the worksheet below to calculate your

Yes Get and complete Schedule P (540NR). See “Order Forms and

credit.

Publications” on page 63.

No Go to Box B.

Use the worksheet below to figure this credit using whole dollars only:

1. Subtract line 11 from line 31 on Long Form 540NR

Box B – Did you claim or receive any of the following:

and enter the result here . . . . . . . . . . . . . . . . . . . . . . . . .



• Investment interest expense

226

2. Enter the amount from Long Form 540NR, line 41 . . . . .

• Income from incentive stock options in excess of the amount

3. Add line 1 and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . .



4. Credit percentage — 30% . . . . . . . . . . . . . . . . . . . . . . . .

4 x

.30

reported on your return

225

5. Credit amount. Multiply line 3 by line 4. Enter on this line

• Income from installment sales of certain property

the result or $416, whichever is less. Enter this amount on

Yes Get and complete Schedule P (540NR). See “Order Forms and

Long Form 540NR, line 51 . . . . . . . . . . . . . . . . . . . . . . .

Publications” on page 63.

If you qualify for both the Credit for Joint Custody Head of Household and

No Go to Box C.

the Credit for Dependent Parent, you are only allowed to claim one or the

other, not both. Select the credit that will allow the maximum benefit.

Is Long Form 540NR,

Line 52 – Credit for Dependent Parent — Code 173

Box C – If your filing status is:

line 17 more than:

You may not claim this credit if you used the single, head of household,

• Single or head of household . . . . . . . . . . . . . . . . . . . . . . $238,051

qualifying widow(er), or married/RDP filing jointly filing status.

• Married/RDP filing jointly or qualifying widow(er) . . . . . $317,401

• Married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . $158,700

Claim this credit only if all of the following apply:

Yes Get and complete Schedule P (540NR). See “Order Forms and

• You were married or an RDP at the end of 2013 and you used the

Publications” on page 63.

married/RDP filing separately filing status.

No Your credits are not limited.

• Your spouse/RDP was not a member of your household during the last

six months of the year.

• You furnished over one-half the household expenses for your dependent

mother’s or father’s home, whether or not she or he lived in your home.

Page 20 540NR Tax Booklet 2013

Instructions For Long Form 540nr - California Nonresident Or Part-Year Resident Income Tax Return - 2013 Page 4

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