California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016

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Contents
General Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Do I Have to File a California Income Tax Return? . . . . . 3
Filing Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Married/RDP Filing Separately . . . . . . . . . . . . . . . . . . . . 4
California RDP Adjustments Worksheet . . . . . . . . . . . . . 7
FTB Publication 737
Instructions for CA RDP Adjustments Worksheet . . . . . . 9
Frequently Asked Questions . . . . . . . . . . . . . . . . . . . . . 15
Tax Information
Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Additional Information . . . . . . . . . . . . . . . . . . . . . . . . . . 17
for Registered
How to Get California Tax Information . . . . . . . . . . . . . 17
Domestic
Purpose
This publication is primarily to assist registered domestic
Partners
partners (RDPs), as defined in Family Code sections 297
et seq ., in filing their California income tax returns, if they
have RDP adjustments .
For purposes of California income tax, references to
a spouse, husband, or wife also refer to a California
RDP, unless otherwise specified . When we use the
initials RDP they refer to both a California registered
domestic “partner” and a California registered domestic
“partnership,” as applicable .
In general, California affords the same rights and
responsibilities to RDPs that previously were available
only to married individuals . For California tax purposes,
the same long-standing rules applicable to married
individuals (relating to filing status, community property
income, etc .) now apply to RDPs . However, because
the federal government does not recognize domestic
partners as married individuals for federal tax purposes,
RDPs shall continue to file as unmarried individuals on
their federal tax returns .
The Internal Revenue Service (IRS) in a May 5, 2010,
Chief Counsel Advice (CCA) memorandum stated that
California RDPs shall report one-half of their community
income on his or her federal income tax return, unless the
RDPs previously executed an agreement opting out of
community property treatment . For more information, get
ONLINE SERVICES
federal Publication 555, Community Property .
The CCA only addresses the treatment of community
Go to ftb.ca.gov for:
income of RDPs; it does not change the RDP’s federal
MyFTB Account – view payments, balance due, and
filing status . For federal purposes, an RDP shall continue
withholding information .
to use the single or head of household filing status .
Web Pay to pay income taxes . Choose your payment
date up to one year in advance .
RDP adjustments may be required on the California tax
CalFile – e-file your personal income tax return .
return because the filing status of an RDP for California
Refund Status – find out when we authorized your
purposes is not the same as the filing status that the
refund .
RDP uses for federal purposes . Under California law,
Installment Agreement – request to make monthly
RDPs must file their California income tax returns using
payments .
either the married/RDP filing jointly or married/RDP
Subscription Services – sign up to receive emails on
filing separately filing status . RDPs are not allowed to
a variety of tax topics .
Tax forms and publications .
use a married filing status on their federal tax returns .
FTB legal notices, rulings, and regulations .
Frequently, the dollar limits for a single taxpayer and a
FTB’s analysis of pending legislation .
married couple are the same and the dollar limit for a
Internal procedure manuals to learn how we administer
married person filing separately is one-half the amount
law .

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