SCHEDULE
TAXABLE YEAR
2013
D (540NR)
California Capital Gain or Loss Adjustment
Name(s) as shown on return
SSN or ITIN
(a)
(b)
(c)
(d)
(e)
Description of property
Sales price
Cost or other basis
Loss
Gain
Identify S corporation stock
If (c) is more than (b),
If (b) is more than (c),
1
Example: 100 shares of “Z” (S stock)
subtract (b) from (c)
subtract (c) from (b)
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
2
Net gain or (loss) shown on California Schedule(s) K-1 (100S, 541, 565, and 568) . . . . . . . . . . . . . . 2
3
Capital gain distributions (federal Form 1099-DIV, box 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4
Total 2013 gain from all sources . Add column (e) amounts of line 1, line 2, and line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
2013 loss . Add column (d) amounts of line 1 and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 (
)
6
California capital loss carryover from 2012, if any . See instructions . . . . . . . . . . . . . . . . . . . . . . . . .
6 (
)
7
Total 2013 loss . Add line 5 and line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 (
)
8
Combine line 4 and line 7 . If a loss, go to line 9 . If a gain, go to line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9
If line 8 is a loss, enter the smaller of: (a) the loss on line 8 .
(b) $3,000 ($1,500 if married/RDP filing separate) . See instructions . . . . . . . . . . . . .
9 (
)
10
Enter the gain or (loss) from federal Form 1040, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
11
Enter the California gain from line 8 or (loss) from line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12
a If line 10 is more than line 11, enter the difference here and on Schedule CA (540NR), line 13, column B . . . . . . . . . . . .
12a
b If line 10 is less than line 11, enter the difference here and on Schedule CA (540NR), line 13, column C . . . . . . . . . . . . .
12b
Schedule D (540NR) 2013
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For Privacy Notice, get FTB 1131 ENG/SP.