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

e-file is fast, easy, and secure!

Instructions: Long Form 540NR

If you or your spouse/RDP made separate estimated tax payments, but are

To avoid a delay in the processing of your tax return, enter the correct

now filing a joint income tax return, add the amounts you each paid. Attach

amounts on line 101 through line 104.

a statement to the front of your Long Form 540NR explaining that payments

Line 101 – Overpaid Tax

were made under both SSNs.

If the amount on line 85 is more than the amount on line 74, subtract the

You do not have to make estimated tax payments if you are a nonresident or

amount on line 74 from the amount on line 85. Enter the result on line 101.

new resident of California in 2014 and did not have a California tax liability

Your payments and credits are more than your tax.

in 2013.

Line 102 – Amount You Want Applied to Your

Line 83 – Real Estate and Other Withholding

2014 Estimated Tax

If you were a nonresident who received California source income or sold

Apply all or part of the amount on line 101 to your estimated tax for 2014.

California real estate, enter the total California tax withheld from your

Enter on line 102 the amount of line 101 you want applied to 2014.

Form(s) 592-B and 593. Attach a copy of Form(s) 592-B and 593 to the

An election to apply an overpayment against estimated tax is binding. Once

lower front of Long Form 540NR, Side 1.

the election is made, the overpayment cannot be applied to a deficiency after

Do not include withholding from other forms on this line. Do not include

the due date of the tax return.

NCNR member’s tax from Schedule K-1 (568), line 15e as withholding.

Line 103 – Overpaid Tax Available This Year

Line 84 – Excess California SDI (or VPDI) Withheld

If you entered an amount on line 102, subtract it from the amount on

You may be entitled to claim a credit for excess State Disability Insurance

line 101. Enter the result on line 103. You may have this entire amount

(SDI) or Voluntary Plan Disability Insurance (VPDI) only if you meet all of the

refunded to you or make contributions to the California Seniors Special

following conditions:

Fund or make other voluntary contributions from this amount. If you make a

• You had two or more California employers during 2013.

contribution, skip line 104 and go to the instructions for contributions.

• You received more than $100,880 in wages.

Line 104 – Tax Due

• The amounts of SDI (or VPDI) withheld appear on your Form(s) W-2. Be

If the amount on line 85 is less than the amount on line 74, subtract the

sure to attach your Form(s) W-2 to your Long Form 540NR.

amount on line 85 from the amount on line 74. Enter the result on line 104.

If SDI (or VPDI) was withheld from your wages by a single employer, at a

Your tax is more than your payments and credits.

rate of more than 1.0% of your gross wages, you may not claim excess SDI

There is a penalty for not paying enough tax during the year. You may have

(or VPDI) on your Long Form 540NR. Contact the employer for a refund.

to pay a penalty if:

To determine the amount to enter on line 84, complete the Excess SDI (or

• The tax due on line 104 is $500 or more ($250 or more if married/RDP

VPDI) Worksheet below. If married/RDP filing jointly, figure the amount of

filing separately).

excess SDI (or VPDI) separately for each spouse/RDP.

• The amount of state income tax withheld on line 81 is less than 90% of

the amount of your total tax on line 74.

Excess SDI (or VPDI) Worksheet

If you owe a penalty, the FTB will figure the penalty and send you a bill.

Use whole dollars only

Follow the instructions below to figure the amount of income tax to enter

Contributions

on Long Form 540NR, line 84. If you are married or an RDP and file a joint

tax return, you must figure the amount of excess SDI (or VPDI) separately

You can make voluntary contributions to the funds listed on

for each spouse/RDP.

Long Form 540NR, Side 3. See page 59 for a description of the funds.

Your

You may also contribute any amount to the State Parks Protection Fund/

You

Spouse/

Parks Pass Purchase. To receive a single annual park pass, your contribution

RDP

must equal or exceed $150. When applicable, FTB will forward your name

1. Add amounts of SDI (or VPDI) withheld

and address from your tax return to the Department of Parks and Recreation

shown on your Forms W-2.

(DPR) who will issue a single Vehicle Day Use Annual Pass to you. Only

Enter the total here . . . . . . . . . . . . . . . . . . . 1

one pass will be provided per tax return. You may contact DPR directly to

2. 2013 SDI (or VPDI) limit. . . . . . . . . . . . . . . 2 $1,008.80

$1,008.80

purchase additional passes. If there is an error on your tax return in the

computation of total contributions or if we disallow the contribution you

3. Excess SDI (or VPDI) withheld. Subtract

requested because there is no credit available for the tax year, your name and

line 2 from line 1. Enter the results here.

address will not be forwarded to DPR. Any contribution less than $150 will

Combine the amounts on line 3 and enter

be treated as a voluntary contribution and may be deducted as a charitable

the total, in whole dollars only, on

contribution. For more information go to parks.ca.gov/annualpass/ or email

Long Form 540NR, line 84 . . . . . . . . . . . . . 3

info@parks.ca.gov.

If zero or less, enter -0- on line 84.

Code 400 – Contribution to California Seniors Special Fund

Line 85

If you and/or your spouse/RDP are 65 years of age or older and claim

For the Claim of Right credit, follow the reporting instructions in

the Senior Exemption Credit on line 9, you may make a combined total

Schedule CA (540NR), line 41 under the Claim of Right.

contribution of up to $212 or $106 per spouse/RDP. Contributions entered

Claim of Right: If you are claiming the tax credit on your California tax

on code 400 will be distributed to The Area Agency on Aging Council of

return, include the amount of the credit in the total for this line. Write in

California (TACC) to provide advice on and sponsorship of Senior Citizen

“IRC 1341” and the amount of the credit to the left of the amount column.

issues. Any excess contributions not required by TACC will be distributed to

senior citizen service organizations throughout California for meals, adult

To determine if you are entitled to this credit, refer to your prior year

day care, and transportation.

California Form 540, Form 540NR (Long or Short), Schedule CA (540), or

Schedule CA (540NR), column E, to verify the amount was included in your

Use the worksheet below to figure your contribution:

CA taxable income. If the amount repaid under a “Claim of Right” was not

1. If you contribute, enter $106; if you and

originally taxed by California, you are not entitled to claim the credit.

your spouse/RDP contribute, enter $212 . . . . . . . . . . . 1 ____________

2. Enter the ratio from Long Form 540NR, line 38 . . . . . . 2 ____________

Overpaid Tax or Tax Due

3. Contribution amount. Multiply line 1

If you received a refund for 2012, you may receive a Form 1099-G, Certain

by line 2. Enter the result (rounded to the

Government Payments. The refund amount reported on your Form 1099-G

nearest whole dollar) here. . . . . . . . . . . . . . . . . . . . . . . 3 ____________

will be different from the amount shown on your tax return if you claimed the

You may contribute any amount up to the amount on line 3. Enter your

Child and Dependent Care Expenses Credit. This is because the credit is not

contribution on the line for code 400.

part of the refund from withholding or estimated tax payments.

540NR Tax Booklet 2013 Page 23

Instructions For Long Form 540nr - California Nonresident Or Part-Year Resident Income Tax Return - 2013 Page 7

Related Articles

Related forms

Related Categories