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However, beginning January 1, 2007, for California tax

Exclusion for medical expenses reimbursement

purposes, because California treats RDPs the same as

California allows an exclusion from gross income for

spouses, no gain or loss is recognized on transfers of

employer-provided accident or health insurance, and

property between RDPs. This also applies to transfers

medical expense reimbursement for RDPs and their

between former RDPs, if the transfer is related to

partner’s dependents if they were not previously deducted.

termination of the registered domestic partnership. For

Enter the amount included in federal income as a negative

more information on transfers to a spouse, see Property

number on line 7, column C.

Settlements in federal Publication 504, Divorced or

Dependent care assistance programs (IRC Section 129)

Separated Individuals.

The amount which may be excluded for dependent care

assistance with respect to dependent care services

Instructions for Column A,

provided during a taxable year shall not exceed $5,000

($2,500 in the case of a separate tax return filed by a

Column B, and Column C

married/RDP individual).

For RDPs filing jointly, if you and your RDP excluded

Column A – Taxpayer One Federal Form 1040

more than $5,000 on your federal tax returns, your

Taxpayer One, transfer the amounts from your federal Form

federal adjusted gross income for California purposes

1040, line 7 through line 37 to column A of the worksheet.

is increased by the amount which exceeds $5,000. For

Column B – Taxpayer Two Federal Form 1040

RDPs filing separately, if you excluded more than $2,500

For RDP filing jointly Taxpayer Two, transfer the amounts

on your federal tax return, your federal adjusted gross

from your federal Form 1040, line 7 through line 37 to

income for California purposes is increased by the amount

column B of the worksheet.

which exceeds $2,500.

For RDP filing separately or former RDP filing single, no

Line 8a – Taxable interest

amount will be shown in column B. All adjustments for

Each payer should send you a Form 1099-INT, Interest

community property will be made in column C.

Income, or Form 1099-OID, Original Issue Discount. Enter

For more information on community property, get federal

your total taxable interest income on line 8a.

Publication 555. RDPs will use the rules in federal

For additional information see the federal Form 1040

Publication 555 for married people to determine how to

instructions for line 8a.

apply those rules for California income tax purposes. The

Line 8b – Tax-exempt interest

note in Publication 555 regarding California RDPs applies

to filing of your federal tax return.

If you received any tax-exempt interest, such as

from municipal bonds, each payer should send you

Column C – Adjustments

a Form1099-INT. If you received any exempt-interest

Use column C to make California RDP adjustments

dividends from a mutual fund or other regulated

on line 7 through line 21 and line 23 through line 35

investment company, each payer should send you a

following the specific line instructions below. For additional

Form 1099-DIV, Dividends and Distributions. Enter the

information use the federal Form 1040 instructions. If the

total on line 8b.

amount is less than zero (negative), enter the result in

parentheses. For example: (12,345).

For additional information see the federal Form 1040

instructions for line 8b.

Part I Income Adjustment

Line 9a – Ordinary dividends

Each payer should send you a Form 1099-DIV. Enter your

Worksheet

total ordinary dividends on line 9a.

For additional information see the federal Form 1040

Section A – Income,

instructions for line 9a.

Columns A, B, and C

Line 9b – Qualified dividends

Enter your total qualified dividends on line 9b.

Line 7 – Wages, salaries, tips, etc.

For additional information see the federal Form 1040

Enter the total of your wages, salaries, tips, etc. For most

instructions for line 9b.

people, the amount to enter on this line should be shown

on box 1 of their Forms(s) W-2.

Line 10 – Taxable refunds, credits, offsets of state and

local income taxes

For additional information see the federal Form 1040

If you received a refund, credit, or offset of state or local

instructions for line 7.

income taxes in 2016, you may receive a Form 1099-G,

Adjustments:

Certain Government Payments.

Compensation for Federal Taxes Imposed on

For additional information see the federal Form 1040

Employer-Provided Health Benefits – California allows

instructions for line 10.

an exclusion from gross income for reimbursements

received by an employee from an employer to

Line 11 – Alimony received

compensate for additional federal income taxes incurred

Enter amounts received as alimony or separate

by the employee on employer-provided health care

maintenance.

benefits for the RDP. For federal income tax purposes the

benefits are taxable because the employee’s domestic

partner is not considered the employee’s spouse.

Page 10 CA RDP Adjustments Worksheet 2016

California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 10

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