Schedule D (540nr) - California Capital Gain Or Loss Adjustment - 2012 Page 4
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4California Capital Loss Carryover Worksheet For Full-Year Residents
1 . Loss from Schedule D (540NR), line 11, stated as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 _____________
2 . Amount from Long Form 540NR, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 _____________
3 . Amount from Long Form 540NR, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 _____________
4 . Subtract line 3 from line 2 . If less than zero, enter as a negative amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 _____________
5 . Combine line 1 and line 4 . If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 _____________
6 . Enter loss from Schedule D (540NR), line 8 as a positive number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 _____________
7 . Enter the smaller of line 1 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 _____________
8 . Subtract line 7 from line 6 . This is your capital loss carryover to 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 _____________
Schedule D (540NR) Worksheet for Nonresidents and Part-Year Residents
Complete Schedule D (540NR) first .
Full-year Nonresidents: Complete column A and column B only . Enter the amount shown in column B, line 4 (if there is an overall gain) or line 5 (if
there is a loss), on Schedule CA (540NR), line 13, column E .
Part-year Residents:
Enter the number of days during the year you were a CA resident: __________ .
Enter the number of days during the year you were a nonresident: __________ .
Column A, line 1 through line 5 should be the same as the amounts shown on Schedule D (540NR), lines 4, 5, 6, 8, and 9 respectively .
Columns A and B, line 3, should show a carryover amount that has been computed as if you had been a resident in all prior years for column A and as if
you had been a nonresident for all prior years for column B .
Columns C and D should be completed taking into account the dates of the transactions . For column C, multiply the amount in column A by the number
of days you were a resident divided by 366 days . For column D, multiply the amount in column B by the number of days you were a nonresident divided
by 366 days .
Line 4 If the amount shown in column E is a gain, enter that amount on Schedule CA (540NR) Part-Year Resident Worksheet, line 13, column C . If a
loss, go to line 5 .
Line 5 Enter the amount shown in column E on Schedule CA (540NR) Part-Year Resident Worksheet, line 13, column C .
A
B
C
D
E
Enter total
Enter amounts
Enter amounts
Enter amounts
Total
as if you were a CA
earned or received
earned or received
earned or received
Combine column C
resident for the
from CA sources as
during the portion of
from CA sources
and column D .
entire year .
if you were a
the year you were a
during the portion
nonresident for the
CA resident .
of the year you
entire year .
were a
nonresident .
1 Gains
2 Losses
3 Prior year loss carryover .
4 Combine line 1 through
line 3 .
5 Enter the smaller of the loss
on line 4 or $3,000 ($1,500
if married or an RDP filing
separately) .
Capital Loss Carryover Worksheet
Complete this worksheet only if at the end of the year you were a resident and line 4, column A above shows a loss or at the end of the year you were
a nonresident and line 4, column B above shows a loss . In completing this worksheet, if you were a resident at the end of the year, use the column A
amounts shown above; if you were a nonresident, use the column B amounts .
1
Enter the total loss from the Schedule D (540NR) Worksheet, line 5, as a positive number
2
Amount from Long Form 540NR, line 17
3
Amount from Long Form 540NR, line 18
4
Subtract line 3 from line 2 . If less than zero, enter as a negative amount
5
Combine line 1 and line 4 . If less than zero, enter -0-
6
Enter the total loss from Schedule D (540NR) Worksheet, line 4, as a positive number
7
Enter the smaller of line 1 or line 5
8
Subtract line 7 from line 6 . This is your capital loss carryover to 2013
Schedule D (540NR) Instructions 2012 Page 3
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