Instructions For Schedule Ca (540) - California Adjustments - Residents

Instructions For Schedule Ca (540) - California Adjustments - Residents - 2013 Page 7

Line 43 – California Itemized Deductions

Is the amount on Form 540, line 13 more than the amount shown below for

your filing status?

Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . $172,615

Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $258,927

Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . $345,235

NO Transfer the amount from line 42 to line 43. Do not complete the

worksheet.

YES Complete the Itemized Deductions Worksheet below.

Note:

• If married or an RDP and filing a separate tax return, you and your

spouse/RDP must either both itemize your deductions (even if the itemized

deductions of one spouse/RDP are less than the standard deduction) or

both take the standard deduction.

• Also, if someone else can claim you as a dependent, claim the greater of

the standard deduction or your itemized deductions. See the instructions

for “California Standard Deduction Worksheet for Dependents” on page 9

of the Form 540 Personal Income Tax Booklet to figure your standard

deduction.

Itemized Deductions Worksheet

1. Amount from Schedule CA (540), line 42 . . . . . . . . . . . . . . 1 _______

2. Using California amounts, add the amounts on federal

Schedule A (Form 1040), line 4, line 14, and line 20

plus any gambling losses included on line 28 . . . . . . . . . . . 2 _______

3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 _______

If zero, STOP. Enter the amount from line 1 on

Schedule CA (540), line 43.

4. Multiply line 3 by 80% (.80). . . . . . . . . . . . . . . . . . . . . . . . . 4 _______

5. Amount from Form 540, line 13. . . . . . . . . . . . . . . . . . . . . . 5 _______

6. Enter the amount shown above for your filing status. . . . . . 6 _______

7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 _______

Note: If zero or less, STOP. Enter the amount from line 1

on Schedule CA (540), line 43.

8. Multiply line 7 by 6% (.06). . . . . . . . . . . . . . . . . . . . . . . . . . 8 _______

9. Compare line 4 and line 8. Enter the smaller

amount here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 _______

10. Total itemized deductions. Subtract line 9 from line 1.

Enter here and on Schedule CA (540), line 43 . . . . . . . . . . .10 _______

Schedule CA (540) Instructions 2013 Page 7

Instructions For Schedule Ca (540) - California Adjustments - Residents - 2013 Page 7