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Line 15a and Line 15b – IRA distributions

For additional information see the federal Form 1040

You should receive a Form 1099-R, Distribution From

instructions for line 20a and line 20b.

Pensions, Annuities, Retirement or Profit-Sharing Plans,

Adjustment: A portion of your benefits may be taxable.

IRAs, Insurance Contracts, etc., showing the amount of

How much is taxable depends on the total amount of

any distribution from your IRA before income tax or other

your benefits and other income. Generally, the higher that

deductions were withheld. Unless otherwise noted in

total amount, the greater the taxable part of your benefits.

the line 15a and line 15b instructions, an IRA includes a

To figure the total taxable amount of your social security

traditional IRA, Roth IRA, simplified employee pension

benefits, calculate the taxable benefit amount using the

(SEP) IRA, and a savings incentive match plan for

Social Security Benefits Worksheet found in the federal

employees (SIMPLE) IRA. Except as provided in the federal

Form 1040 instructions. Subtract that amount from the

Form 1040 instructions for line 15a and line 15b, leave

total of the amounts on line 20, combine column A and

line 15a blank and enter the total distribution on line 15b.

column B on your California RDP Adjustment Worksheet.

For additional information see the federal Form 1040

Enter the result on line 20, column C.

instructions for line 15a and line 15b.

Line 21 – Other income

Line 16a and Line 16b – Pensions and annuities

Use line 21 to report any income not reported elsewhere

You should receive a Form 1099-R showing the amount of

on your tax return or other schedules.

your pension and annuity payments before income tax or

For additional information see the federal Form 1040

other deductions were withheld.

instructions for line 21.

For additional information see the federal Form 1040

Section B – Adjustments to Income,

instructions for line 16a and line 16b.

Columns A, B, and C

Line 17 – Rental real estate, royalties, partnerships,

S corporations, trust, etc.

Line 23 – Educator expenses

Enter the amount from federal Schedule E (Form 1040),

If you were an eligible educator in 2016, you can deduct

Supplemental Income and Loss, line 26 or line 41, here.

up to $250 of qualified expense’s you paid in 2016. If

Adjustment: Get federal Form 8582, Passive Activity

you and your RDP are filing jointly and both of you were

Loss Limitations, if your modified AGI is over $100,000.

eligible educators, the maximum deduction is $500.

If you or your RDP actively participated in a passive

However, neither RDP can deduct more than $250 of

rental real estate activity, you can deduct up to $25,000

his or her qualified expenses. An eligible educator is

of loss from the activity from your nonpassive income.

a kindergarten through grade 12 teacher, instructor,

This special allowance is an exception to the general

counselor, principal, or aide in a school for at least 900

rule disallowing losses in excess of income from passive

hours during a school year. For additional information see

activities. The maximum amount of the special allowance

federal Form 1040 instructions for line 23 and federal Pub

is reduced if your modified AGI is more than $100,000

529, Miscellaneous Deductions.

($50,000 if you are an RDP filing separately).

Line 24 – Certain business expenses of reservists,

If you have a loss, subtract the total allowable loss shown

performing artists, and fee-basis government officials

on your recalculated federal Form 8582 from the total of

Include the following deductions on line 24:

the amounts on line 17, column A and column B. Enter the

• Certain business expenses of National Guard and

result on line 17, column C, as a positive number.

reserve members who traveled more than 100 miles

Line 18 – Farm income or (loss)

from home to perform services as a National Guard or

Enter the amount from federal Schedule F (Form 1040),

reserve member.

Profit or Loss From Farming, line 34 here.

• Performing-arts-related expenses.

• Business expenses of fee-basis state or local

Adjustment: Election to treat certain depreciable

government officials.

business assets as an expense (IRC Section 179(b))

You may elect to treat the cost of any IRC Section 179

For additional information see the federal Form 1040

property as an expense, which is not chargeable to

instructions for line 24.

capital account. Any cost so treated shall be allowed

Adjustment: RDPs may only claim expenses as a

as a deduction for the taxable year in which the IRC

performing artist if they file jointly, unless they lived apart

Section 179 property is placed in service.

from their RDP for the entire year.

If you are an RDP filing separately, your deduction is

Line 25 – Health savings account (HSA) deduction

limited to 50% of the total allowable. Enter 50% of the total

If contributions (other than employer contributions) were

deduction as a positive number on line 18, column C.

made to your HSA for 2016, you may be able to take

Line 19 – Unemployment compensation

this deduction. Get federal Form 8889, Health Savings

You should receive a Form 1099-G showing the total

Accounts (HSAs), for additional information.

unemployment compensation paid to you in 2016.

A “tax-favored account” means an individual account, plan,

For additional information see the federal Form 1040

or arrangement that is exempt from tax under federal law,

instructions for line 19.

including an HSA. Where the treatment of an RDP as a

spouse would result in a tax-favored account that would

Line 20a and Line 20b – Social security benefits

not be qualified as a tax-favored account for federal income

You should receive a Form SSA-1099, Social Security

tax purposes, the RDP will not be treated as a spouse for

Benefit Statement, showing in box 3 the total social

California tax purposes with respect to that account.

security benefits paid to you.

Page 12 CA RDP Adjustments Worksheet 2016

California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 12

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