California Schedule S - Other State Tax Credit - 2013 Page 3

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Part II – Figure Your Other State
Those persons subject to tax as California
Generally, adjusted gross income includes all
residents solely by reason of the R&TC
items of income and loss but does not include
Tax Credit
Section 17014(b) (holders of federal elective
itemized deductions, standard deduction,
Line 2 – Enter your California tax liability from:
offices, certain Presidential appointees, and
deductions for federal income taxes, or
Congressional staff members) may base their
personal exemptions.
• Residents – Form 540, line 48 (without other
credit computation on income taxed by the
state tax credit).
Line 12 – Refer to the credit instructions in
other state, regardless of its source.
your California Tax booklet for an explanation
• Nonresidents – Long Form 540NR, line 63
Get FTB Pub. 1031, Guidelines for Determining
of how to:
(without other state tax credit).
Resident Status – 2013, for additional
• Claim this credit on your tax return.
• Estates and Trusts – Form 541, line 25
information concerning source income.
• See if there are further limitations on the
(without other state tax credit).
• Internet – You can download, view, and print
amount of credit you may claim.
Line 4 – Enter your California adjusted gross
California tax forms and publications at
Use credit code 187 when you claim this credit.
income from:
ftb.ca.gov.
• Residents – Form 540, line 17, and any
• Phone – Call 800.338.0505, select
lump-sum distribution from Schedule G-1.
“Personal Income Tax,” then select “Forms
• Nonresidents – Long Form 540NR, line 32,
and Publications.” Enter code 941 when
and any California source lump-sum distri-
instructed to do so. Allow two weeks to
bution from Schedule G-1.
receive your order. If you live outside
California, please allow three weeks to
• Estates and Trusts – Enter your adjusted
receive your order.
gross income determined for purposes of
the two percent limitation of your miscel-
• Mail –
laneous itemized deductions. See Form 541,
TAX FORMS REQUEST UNIT
line 15b instructions.
FRANCHISE TAX BOARD
Line 7 – Enter the income tax liability net of all
PO BOX 307
credits (R&TC Section 17039) paid to the other
RANCHO CORDOVA CA 95741-0307
state. Do not include any of the following:
Specific Line Instructions
• Taxes paid to any local government, such as
a city or county.
Credit from more than one state – If you have
• Taxes paid to the federal government.
a credit from more than one state, figure the
credit separately by completing a separate
• Taxes paid to any foreign country.
Schedule S for each state. Add the credits from
• Any tax comparable to California’s alterna-
each state and enter the total on a separate
tive minimum tax paid to another state.
Schedule S, line 12. You must attach the
• Tax on net passive income, built in gains tax,
schedules to your tax return.
gross income tax, and any special tax paid
Part I – Double-Taxed Income
to another state (S corporation).
Line 9 – Adjusted gross income taxed by the
Double-taxed income is income taxed by
other state:
California and the other state. In Part I, provide
a breakdown of your double-taxed income
• Residents – Enter only those items of total
by income item and amount. In column (a),
adjusted gross income taxed by the other
identify the income item, such as wages earned
state.
in another state while a California resident, gain
• Nonresidents – Enter total adjusted gross
on sale of real estate, ABC Partnership ordinary
income taxed by the other state.
income, etc. In column (b), enter the amount
• Estates and Trusts – Enter only those items
of income from that item taxed by California. In
of total adjusted gross income taxed by the
column (c), enter the amount of income from
other state.
that item taxed by the other state.
For residents of California, the income that
is taxed by the other state must also have
a source in the other state. See Section H,
Income from Sources Within the Other State,
for a description of the source of various types
of income.
Nonresidents of California should enter
in column (b) only the amount of double-
taxed income that is included in Schedule
CA (540NR), California Adjustments —
Nonresidents or Part-Year Residents, line 37,
column E. In column (c), enter only the amount
of double-taxed income that is included in
adjusted gross income taxed by your state of
residence.
Line 1 – Combine the amounts in column (b)
and column (c). Enter the totals on this line
and in Part II, line 3, and line 8 respectively.
Schedule S 2013 Page 3

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