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Instructions for California RDP Adjustments Worksheet –

Recalculated Federal Adjusted Gross Income

References to these instructions are to the Internal Revenue Code (IRC).

Purpose

RDP adjustments occur when, for California purposes, you

recalculate your federal tax return from a filing status of

Registered domestic partners (RDP) may use the

single or head of household to married/RDP filing jointly or

California RDP Adjustments Worksheet or a pro forma

married/RDP filing separately. RDP changes result in an

federal Form 1040, U.S. Individual Income Tax Return,

increase or decrease to income or deductions. To complete

to make RDP adjustments to calculate federal adjusted

this worksheet:

gross income (AGI) for California tax purposes.

• Add column A and column B

• Add or subtract column C

To complete this worksheet, have the following

• Enter the amount on column D

information available:

(column A + column B) ± column C = column D

• Federal Income Tax Return and supporting schedules

Example:

for each RDP.

Chris, Taxpayer One, and Pat, Taxpayer Two, each have

• Copy of federal Form 1040 Instructions including

a capital loss on their separate federal tax returns, as

worksheets, as needed.

shown below. Capital losses are limited to $3,000. When

• If filing separately, a copy of federal Publication 555,

they recalculate their federal tax return as if married, they

Community Property.

will make a $2,000 filing status adjustment in column C,

line 13 of this worksheet. (A $3,000 loss plus a $2,000

Note: Attach a copy of either the California RDP

loss equals a $5,000 loss; since they are limited to a

Adjustments Worksheet or federal pro forma Form 1040 if

$3,000 loss, the adjustment will be $2,000.)

used to complete your Form 540.

Part I Income Adjustments Worksheet

RDPs who file a California tax return and have no

RDP adjustments between federal and California do

Section A — Income

not need to complete this worksheet. If you do not

13 Capital gain or (loss)

have any RDP adjustments, combine the amount on

line 37 from each individual RDP’s federal Form 1040

Taxpayer One

Taxpayer Two

Adjustments

Adjusted

filed with the IRS and transfer the combined amount

Federal Amounts

to Form 540, California Resident Income Tax Return,

($3,000)

($2,000)

$2,000

($3,000)

or Form 540NR, California Nonresident or Part-year

resident Income Tax Return (Long or Short), line 13.

If Chris and Pat are filing separately, they are each limited

RDP adjustments include but are not limited to the following:

to a $1,500 loss. Therefore, Chris will make a $1,500 filing

status adjustment and Pat will make a $500 filing status

• Division of community property, if not reported as

adjustment on their separately filed tax returns. Because

community property on your federal tax return

Chris and Pat are filing separately, each one is considered

• Capital losses

Taxpayer One as shown below.

• Transactions between RDPs

• Sale of residence

Part II Income Adjustments Worksheet

• Dependent care assistance

Section A — Income

• Investment interest

13 Capital gain or (loss)

• Qualified residence acquisition loan & equity loan interest

• Expense depreciation property limitations

• Individual Retirement Account

Taxpayer One

Taxpayer Two

Adjustments

Adjusted

• Education loan interest

Federal Amounts

• Rental real estate passive loss

($3,000)

$1,500

($1,500)

• Rollover of publicly traded securities gain into

specialized small business investment companies

Taxpayer One

Taxpayer Two

Adjustments

Adjusted

Federal Amounts

RDPs filing as married/RDP filing jointly or

($2,000)

$500

($1,500)

married/RDP filing separately, and former RDPs filing

single, with RDP adjustments will complete a pro

Transfer Between Registered Domestic Partners

forma federal Form 1040 using the same filing status

California conforms to IRC Section 1041, which provides

as their California tax return or use this worksheet

that no gain or loss is recognized on transfers of property

and instructions.

between spouses. For federal tax purposes, because

federal law does not recognize RDPs, transfers between

RDPs are not treated as transfers between spouses.

CA RDP Adjustments Worksheet 2016 Page 9

California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 9

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