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Use the following worksheet to figure the amount

Line 10 – Form 541 filers. Figure the tax on the

Line 12 – Long Form 540NR filers complete

to enter on line 6, of Part III for each period

amount in each column of line 9 using the tax rate

Worksheet I below.

federal annualized income reaches the above

schedule in your tax booklet. Also, include any

California AGI is all of the income you earned

amounts.

tax from:

while you were a California resident plus any

• Form FTB 5870A, Tax on Accumulation

income received from sources within California

1 Enter the amount from

Distribution of Trusts

while you were a nonresident, less applicable

Part III, line 4 . . . . . . . . . . . . . . . . . 1_______

• Internal Revenue Code (IRC) Section 453A tax

income adjustments. For more information,

2 Using California amounts, add

get the instructions for Schedule CA (540NR),

the amounts on federal

Line 11 – If your exemption credits were limited

California Adjustments – Nonresidents or

Schedule A, line 4, line 14, and

by AGI, it may be to your advantage to make a

Part‑Year Residents.

line 20 plus any gambling

separate computation for each period. If you

choose, you may complete the exemption credit

Line 13 – Refigure Long Form 540NR, line 51

losses included on line 28 . . . . . . . 2_______

worksheet in your tax booklet for each period.

through line 62. Prorate the credits on line 51

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

through line 53 using the ratio from Line N of

4 Enter the number from

If you filed a Long Form 540NR, complete the AGI

Worksheet I.

Part III, line 5 . . . . . . . . . . . . . . . . . 4_______

Limitation Worksheet found in your tax booklet

5 Multiply the amount on line 1

and transfer the amount from line N to form

Instructions for Worksheet II –

by line 4 . . . . . . . . . . . . . . . . . . . . . 5_______

FTB 5805, Part III, line 11.

Regular Method to Figure Your

If the amount on line 3 is

Line 13 – Enter the special credits you are entitled

zero, stop here and enter the amount

to because of events that occurred during the

Underpayment and Penalty

from line 5 on Part III, line 6.

months shown in the column headings.

6 Multiply the amount on line 3

Credit Limitation – If your special credits were

Part I — Figure Your Underpayment

by the number on line 4 . . . . . . . . 6_______

limited by tentative minimum tax (TMT), it

Line 1 – Enter in column (a) through column (d)

7 Multiply the amount on

may be to your advantage to make a separate

the amount of your required installment. For most

line 6 by 80% (.80) . . . . . . . . . . . . 7_______

computation for each period. If you choose,

taxpayers, this is the amount shown on form

8 Enter the amount from

you may complete a separate Schedule P (540

FTB 5805, Side 2, Part II, line 6 multiplied by 30%

Federal Annualized

or 541), Alternative Minimum Tax and Credit

for column a and column d, enter ‑0‑ in column c,

Income Worksheet line 3 . . . . . . . . 8_______

Limitations, for each period.

and 40% for column b. If you use the annualized

9 Enter the amount shown

Line 14b – Enter the alternative minimum tax

income installment method, enter the amounts

from line 6 line instructions

and mental health services tax from your 2016

from form FTB 5805, Side 3, Part III, line 23.

for your filing status . . . . . . . . . . . 9_______

Form 540, line 61 and line 62; 2016 Form 540NR,

Line 2 – Enter the estimate payments made by

10 Subtract line 9 from line 8 . . . . . .10_______

line 71 and line 72; or 2016 Form 541, line 26 and

the date at the top of each column.

11 Multiply the amount on

line 27.

Include in column (a) any overpayment of tax

line 10 by 6% (.06) . . . . . . . . . . . 11_______

Long Form 540NR Instructions for Part III

from your 2015 tax return that you elected to

12 Enter the smaller of line 7 or

Use these instructions only if you are filing

apply to the 2016 estimated tax.

line 11 . . . . . . . . . . . . . . . . . . . . . .12_______

Long Form 540NR.

13 Subtract line 12 from line 5.

Enter in column (a) and column (d) the result

Enter the result here and on

If you are a nonresident military servicemember

of the amount shown on form FTB 5805, Part ll,

domiciled outside of California, subtract your

line 3 multiplied by 30%, enter ‑0‑ in column (c)

Part III, line 6 . . . . . . . . . . . . . . . .13_______

military pay from your federal AGI.

and 40% for column (b).

Line 7 – Enter the total standard deduction

Line 1 – Enter your total AGI for each period.

allowed for your filing status in each column even

Your total AGI is your AGI for the period from all

if you itemized your deductions.

sources.

(continued on page 4)

Worksheet I – Prorated Tax for Long Form 540NR Filers.

1/1/16 to

3/31/16

5/31/16

8/31/16

12/31/16

A Tax on annualized total taxable income from Part III, line 10 . . . . .

B Annualized total taxable income from Part III, line 9 . . . . . . . . . . . .

C Annualized California tax rate: Divide line A by line B. . . . . . . . . . . .

__ __ __ __

D California AGI. Enter the amount from Schedule CA (540NR),

line 45 that is applicable for the period . . . . . . . . . . . . . . . . . . . . . .

E Annualization amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.4

1.5

F Annualized California AGI. Multiply line D by line E . . . . . . . . . . . . .

G Annualized Total AGI. Enter the amount from Part III, line 3.. . . . . .

H Annualized itemized or standard deduction rate. Divide line F by

line G. Do not enter more than 1.0000 . . . . . . . . . . . . . . . . . . . . . .

__ __ __ __

Enter the amount from Part III, line 8 . . . . . . . . . . . . . . . . . . . . . . .

J Prorated standard deduction or annualized itemized deductions.

Multiply line I by line H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

K Annualized California taxable income. Subtract line J from line F . .

L Annualized California prorated tax before exemption credit.

Multiply line K by line C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

M Exemption credits. Enter the amount from Part III, line 11 . . . . . . .

N Annualized credit rate. Divide line K by line B . . . . . . . . . . . . . . . . .

__ __ __ __

O Annualized prorated exemption credits. Multiply line M by line N . .

P Annualized California tax after exemption credits. Subtract

line O from line L. Enter this amount here and on Part III, line 12 . .

FTB 5805 Instructions 2016 Page 3

Instructions For Form Ftb 5805 - Underpayment Of Estimated Tax By Individuals And Fiduciaries - 2016 Page 3

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