California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 13
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17Line 26 – Moving expenses
A “tax-favored account” means an individual account, plan,
If you moved in connection with your job or business or
or arrangement that is exempt from tax under federal law,
started a new job, you may be able to take this deduction.
including an IRA. Where the treatment of an RDP as a
spouse would result in a tax-favored account that would not
For additional information see the federal Form 1040
be qualified as a tax-favored account for federal income tax
instructions for line 26.
purposes, the RDP would not be treated as a spouse for
Line 28 – Self-employed SEP, SIMPLE, and qualified
California tax purposes with respect to that account.
plans
Use the chart below if the RDP that contributed to an IRA
If you were self-employed or a partner, you may be
was covered by an employer retirement plan.
able to take this deduction. Get federal Publication 560,
Retirement Plans for Small Business (SEP, SIMPLE, and
2016 Filing Status
Federal modified AGI
Qualified Plans), or, if you were a minister, get federal
Publication 517, Social Security and Other Information for
Married/RDP Filing Jointly or
$98,000 – $118,000
Members of the Clergy and Religious Workers.
Qualifying Widow(er)
Line 29 – Self-employed health insurance deduction
Single, Head of Household, or
$61,000 – $71,000
You may be able to deduct the amount you paid for health
Married/RDP filing separately and you
did not live with your spouse/RDP for
insurance coverage (established under your business)
all of 2016
for yourself, your RDP, your dependents, and your RDP’s
dependents. Your total California deduction cannot exceed
Married/RDP Filing Separately and
$0 – $10,000
the limitations explained in the federal instructions. Do
you lived with your spouse/RDP at
not include health insurance costs for any month you
any time in 2016
were eligible to participate in any subsidized health plan
maintained by your employer or your domestic partner’s
Use the chart below if the RDP that contributed to an IRA
employer.
was not covered by an employer plan, but the partner of
the RDP was covered by an employer retirement plan.
For additional information see the federal Form 1040
instructions for line 29.
2016 Filing Status
Federal modified AGI
Adjustments:
Married/RDP Filing Jointly or
$184,000 – $194,000
Self-employed health insurance deduction
Qualifying Widow(er)
Enter the amount of health insurance coverage for your
Single, Head of Household, or
$ no phase-out
RDP and their dependents on line 29, column C, as a
Married/RDP filing separately and
positive amount.
you did not live with your spouse/RDP
Subsidized health plan maintained by your RDP’s
for all of 2016
employer
Married/RDP Filing Separately and
$0 – $10,000
Enter the amount of health insurance cost included for any
you lived with your spouse/RDP at
month you were eligible to participate in any subsidized
any time in 2016
health plan maintained by your RDP’s employer on
line 29, column C, as a negative amount.
Example:
Chris, Taxpayer One, and Pat, Taxpayer Two, are RDPs.
Line 30 – Penalty on early withdrawal of savings
Chris made an IRA contribution of $5,000 in 2016. Chris’s
The Form 1099-INT or Form 1099-OID you received will
federal modified AGI is $80,000, he is not covered by an
show the amount of any penalty you were charged.
employer-provided pension plan. On his separate federal
Line 31 – Alimony paid
tax return, Chris deducted his entire IRA contribution
If you made payments to or for your spouse/RDP or
on line 32 of his Form 1040. Pat is covered by an
former spouse/RDP under a divorce or separation
employer-provided pension plan and he did not make an
instrument, you may be able to take this deduction. For
IRA contribution in 2016. Pat’s federal modified AGI is
additional information, get federal Publication 504.
$150,000. Chris and Pat’s combined federal modified AGI
Adjustment: If you are an RDP paying alimony not
exceeds the $194,000 limitation and they cannot deduct
included in your adjustment to income for federal
an IRA contribution. When they recalculate their federal
purposes, enter the alimony amount on line 31, column C,
modified AGI, as if married, they will make a $5,000 filing
as a positive amount.
status adjustment in column C, line 32 of this worksheet.
Line 32 – IRA deduction
Part I Income Adjustments Worksheet
If you made contributions to a traditional IRA for 2016, you
Section B – Adjustments to Income
may be able to take an IRA deduction.
For additional information see the federal Form 1040
Line 32 IRA Deduction
instructions for line 32.
A
B
C
D
Adjustment: If you are an RDP and your federal modified
Taxpayer One
Taxpayer Two
Adjustments
Adjusted
Federal Amounts
AGI exceeds the amounts in the charts below, your
IRA deduction will be limited. To figure your adjustment,
($5,000)
$0
$5,000
$0
see federal Form 1040 instructions for line 32. Enter
the adjustment amount on line 32, column C, as a
positive amount.
CA RDP Adjustments Worksheet 2016 Page 13
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