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Instructions: Long Form 540NR

e-file at ftb.ca.gov

Line 61 – Nonrefundable Renter’s Credit

If you are required to recapture any prior year New Home Credit, include the

additional tax on line 73. Write “FTB 3549-A” on the dotted line to the left

If you paid rent for at least six months in 2013 on your principal residence

of the amount on line73. Get FTB Pub. 3549, New Home/First-Time Buyer

located in California you may qualify to claim the nonrefundable renter’s credit

Credit, for more information.

which may reduce your tax. Complete the qualification record on page 61.

Line 63

Payments

Subtract the amount on line 62 from the amount on line 42. Enter the result

Have your Form(s) W-2, Wage and Tax Statement, W-2G, Certain Gambling

on line 63. If the amount on line 62 is more than the amount on line 42, enter

Winnings, 1099-DIV, Dividends and Distributions, 1099-INT, Interest Income,

-0-. If you owe interest on deferred tax from installment obligations, include

1099-MISC, Miscellaneous Income, 1099-OID, Original Issue Discount,

the additional tax, if any, in the amount you enter on line 63. Write “IRC

1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing

Section 453 interest” or “IRC Section 453A interest” and the amount on the

Plans, IRAs, Insurance Contracts, etc., 592-B, Resident and Nonresident

dotted line to the left of the amount on line 63.

Withholding Tax Statement, and 593, Real Estate Withholding Tax Statement,

before you begin this section.

Other Taxes

If you received wages and do not have a Form W-2, see page 8, Question 2.

Attach the specific form or statement required for each item below.

Line 81 – California Income Tax Withheld

Line 71 – Alternative Minimum Tax (AMT)

Enter the total California income tax withheld from your Form(s):

If you claim certain types of deductions, exclusions, and credits, you may

• W-2, box 17

owe AMT if your total income is more than:

• W-2G, box 15

• $84,640 married/RDP filing jointly or qualifying widow(er)

• 1099-DIV, Dividends and Distributions, box 14

• $63,481 single or head of household

• 1099-INT, Interest Income, box 13

• $42,319 married/RDP filing separately

• 1099-MISC, box 16

• 1099-OID, Original Issue Discount, box 10

A child under age 19 or a student under age 24 may owe AMT if the sum

• 1099-R, box 12

of the amount on line 19 (taxable income) and any preference items listed

on Schedule P (540NR) and included on the return is more than the sum of

Do not include city, local, or county tax withheld, tax withheld by other

$7,150 plus the child’s earned income.

states,or nonconsenting nonresident (NCNR) member’s tax from

Schedule K-1 (568), line 15e. Do not include nonresident or real estate

AMT income does not include income, adjustments, and items of tax

withholding from Form(s) 592-B or 593, on this line. Do not include

preference related to any trade or business of a qualified taxpayer who has

nonconsenting nonresident (NCNR) member’s tax from Schedule K-1 (568),

gross receipts, less returns and allowances, during the taxable year of less

line 15e as withholding. See line 82. If you had California tax withheld and

than $1,000,000 from all trades or businesses.

did not receive Form(s) W-2 or 1099, contact the entity that paid the income.

Get Schedule P (540NR) for more information. See “Where To Get Income

If you received Form(s) 1099-DIV, 1099-INT, 1099-MISC, 1099-OID, or

Tax Forms and Publications” on page 62.

1099-R showing California income tax withheld, include in the total on

Line 72 – Mental Health Services Tax

line 81 the amount(s) withheld and attach a copy of the Form(s) 1099 to the

If your taxable income or nonresident CA source taxable income is more

lower front of your tax return.

than $1,000,000, compute the Mental Health Services tax below using whole

Generally, tax should not be withheld on Form 1099-MISC. If you want to

dollars only:

pre-pay tax on income reported on Form 1099-MISC, use Form 540-ES,

Estimated Tax for Individuals.

1. CA Taxable income from Long Form 540NR, line 35 . 1 __________

Line 82 – 2013 CA Estimated Tax and Other Payments

2. Less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 $(1,000,000)

Enter the total of any:

3. Subtotal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 __________

• California estimated tax payments you made using 2013 Form 540-ES,

4. Tax rate – 1% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 x

_.01

electronic funds withdrawal, Web Pay, or credit card.

5. Mental Health Services Tax – Multiply line 3 by line 4.

• Overpayment from your 2012 California income tax return that you

Enter this amount here and on Long Form 540NR,

applied to your 2013 estimated tax.

line 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 __________

• Payment you sent with form FTB 3519, Payment for Automatic Extension

for Individuals.

Line 73 – Other Taxes and Credit Recapture

• California estimated tax payments made on your behalf by an estate or

If you received an early distribution of a qualified retirement plan and were

trust on Schedule K-1 (541) or an S corporation on Schedule K-1(100S).

required to report additional tax on your federal tax return, you may also

If you are including NCNR tax, write “LLC” on the dotted line to the left of the

be required to report additional tax on your California tax return. Get form

amount on line 82, and attach Schedule K-1 (568) with the amount of the

FTB 3805P, Additional Taxes on Qualified Plans (Including IRAs) and Other

NCNR tax claimed.

Tax-Favored Accounts. If required to report additional tax, report it on line 73

and write “FTB 3805P” to the left of the amount.

If you and your spouse/RDP paid joint estimated taxes but are now filing

separate income tax returns, either of you may claim the entire amount paid,

California conforms to federal law for income received under IRC Section 409A

or each may claim part of the joint estimated tax payments. If you want the

on a nonqualified deferred compensation (NQDC) plan and discounted stock

estimated tax payments to be divided, notify the FTB before you file the tax

options and stock appreciation rights. Income received under IRC Section 409A

returns so the payments can be applied to the proper account. The FTB will

is subject to an additional 5% tax plus interest. Include the additional tax, if

accept in writing, any divorce agreement (or court-ordered settlement) or

any, on line 73. Write “NQDC” on the dotted line to the left of the amount.

a statement showing the allocation of the payments along with a notarized

If you used form(s)

signature of both taxpayers.

• FTB 3540, Credit Carryover and Recapture Summary

Send statements to:

• FTB 3805Z, Enterprise Zone Deduction and Credit Summary

JOINT ESTIMATED CREDIT ALLOCATION MS F225

• FTB 3807, Local Agency Military Base Recovery Area Deduction and

TAXPAYER SERVICES CENTER

Credit Summary

FRANCHISE TAX BOARD

• FTB 3808, Manufacturing Enhancement Area Credit Summary

PO BOX 942840

• FTB 3809, Targeted Tax Area Deduction and Credit Summary

SACRAMENTO, CA 94240-0040

Include the additional tax for credit recapture, if any, on line 73. Write the

To view payments made or get your current account balance, go to

form number on the dotted line to the left of the amount on line 73.

ftb.ca.gov and search for myftb account.

Page 22 540NR Tax Booklet 2013

Instructions For Long Form 540nr - California Nonresident Or Part-Year Resident Income Tax Return - 2013 Page 6

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