Fill - Free fillable 2019 540nr Booklet (California) PDF form

CALIFORNIA

540NR

Forms & Instructions

2019

Nonresident or Part-Year Resident Booklet

Members of the Franchise Tax Board

Betty T. Yee, Chair

Malia M. Cohen, Member

Keely Bosler, Member

COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED

Table of Contents

Page 2 540NR Tax Booklet 2019

Important Dates .......................................... 2

Do I Have to File? ......................................... 3

What’s New and Other Important Information for 2019 ............ 4

How Nonresidents and Part-Year Residents are Taxed ............. 6

Instructions for Form 540NR .................................9

Nonrefundable Renter’s Credit Qualification Record

...............21

Voluntary Contribution Fund Descriptions

......................22

Credit Chart

..............................................24

Frequently Asked Questions

.................................25

Additional Information

.....................................26

Instructions for Filing a 2019 Amended Return

..................27

Form 540NR, California Nonresident or Part-Year

Resident Income Tax Return

...............................31

Schedule CA (540NR), California Adjustments – Nonresidents

or Part-Year Residents

...................................37

Instructions for Schedule CA (540NR)

.........................41

Schedule D (540NR), California Capital Gain or Loss Adjustment

....55

Instructions for Schedule D (540NR)

..........................57

FTB 3519, Payment for Automatic Extension for Individuals

........61

FTB 3514, California Earned Income Tax Credit

..................63

Instructions for Form FTB 3514

..............................67

FTB 3532, Head of Household Filing Status Schedule

.............81

Instructions for Form FTB 3532

..............................83

2019 California Tax Table

...................................87

2019 California Tax Rate Schedules

...........................92

Paying Your Taxes

.........................................93

How To Get California Tax Information

.........................94

Privacy Notice

............................................94

Automated Phone Service

...................................95

Important Dates

When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

April 15, 2020*

Last day to file and pay the 2019 amount you owe to avoid penalties and interest.* See form FTB 3519 for more information.

* If you are living or traveling outside the United States on April 15, 2020, the dates for filing your tax return and paying your

tax are different. See form FTB 3519 for more information.

October 15, 2020 Last day to file or e-file your 2019 tax return to avoid a late filing penalty and interest computed from the original due date of

April 15, 2020.

April 15, 2020

June 15, 2020

September 15, 2020

January 15, 2021

The dates for 2020 estimated tax payments. Generally, you do not have to make estimated tax payments if the total of your

California withholdings is 90% of your required annual payment. Also, you do not have to make estimated tax payments if you

will pay enough through withholding to keep the amount you owe with your tax return under $500 ($250 if married/registered

domestic partner (RDP) filing separately). However, if you do not pay enough tax either through withholding or by making

estimated tax payments, you may have an underpayment of estimated tax penalty. For more information, call 800.338.0505,

select personal income tax, then select frequently asked questions, and enter code 208.

$$$ for You

Earned Income Tax Credit

• Federal Earned Income Tax Credit (EIC) – EIC reduces your federal tax

obligation, or allows a refund if no federal tax is due. You may qualify if

you earned less than $50,162 ($55,952 if married filing jointly) and have

qualifying children or you have no qualifying children and you earned less

than $15,570 ($21,370 if married filing jointly). Go to the IRS website at

irs.gov/taxtopics and choose topic 601, see the federal income tax booklet;

orgo to irs.gov and search for eitc assistant.

• California Earned Income Tax Credit (EITC) – EITC reduces your California

tax obligation, or allows a refund if no California tax is due. You may

qualify if you have wage income earned in California and/or net earnings

from self-employment of less than $30,001. You do not need a child to

qualify. For more information, go to ftb.ca.gov and search for EITC or get

form FTB 3514, California Earned Income Tax Credit.

Young Child Tax Credit

• Young Child Tax Credit (YCTC) – YCTC reduces your California tax obligation,

or allows a refund if no California tax is due. You may qualify for the credit

if you qualified for the CA EITC and you have at least one qualifying child

who is younger than six years old as of the last day of the taxable year. For

more information, see the instructions for line 86, Form 540NR, California

Nonresident or Part-Year Resident Income Tax Return, and get form

FTB3514.

Refund of Excess State Disability Insurance (SDI) – If you worked for at least

two employers during 2019 who together paid you more than $118,371 in wages,

you may qualify for a refund of excess SDI. See the instructions on page 15.

Common Errors and How to Prevent Them

Help us process your tax return quickly and accurately. When we find an error,

it requires us to stop to verify the information on the tax return, which slows

processing. The most common errors consist of:

• Claiming the wrong amount of estimated tax payments.

• Claiming the wrong amount of standard deduction or itemized deductions.

• Claiming a dependent already claimed on another return.

• The amount of refund or payments made on an original return does not match

our records when amending your tax return.

• Claiming the wrong amount of withholding by incorrectly totaling or

transferring the amounts from your W-2.

• Claiming the wrong amount of real estate withholding.

• Claiming the wrong amount of SDI.

• Claiming the wrong amount of exemption credits.

To avoid errors and to help process your tax return faster, use these helpful hints

when preparing your tax return.

Claiming estimated tax payments:

• Verify the amount of estimated tax payments claimed on your tax return

matches what you sent to the Franchise Tax Board (FTB) for that year. Go to

ftb.ca.gov and login or register for MyFTB to view your total estimated tax

payments before you file your tax return.

• Verify the overpayment amount from your 2018 tax return you requested to

be applied to your 2019 estimated tax.

Claiming state disability insurance:

• Verify the amount of SDI used to figure the amount of excess SDI claimed on

Form 540NR, line 84, matches amounts from your W-2’s.

Claiming standard deduction or itemized deductions:

• See Form 540NR, line 18 instructions and worksheets for the amount of

standard deduction or itemized deductions you can claim.

Claiming withholding amounts:

• Go to ftb.ca.gov and login or register for MyFTB to verify withheld amount or

see instructions for line 81 of Form 540NR. Confirm only California income

tax withheld is claimed.

• Verify real estate or other withholding amount from Form 592-B, Resident

and Nonresident Withholding Tax Statement, and Form 593, Real Estate

Withholding Tax Statement. See instructions for line 83 for Form 540NR.

Claiming refund or payments made on an original return when

amending your tax return:

• Go to ftb.ca.gov and login or register for MyFTB to check tax return records

for refund or payments made.

• Verify the amount from your original return line 125 of Form 540NR and

include any adjustment by FTB.

540NR Tax Booklet 2019 Page 3

Do I Have to File?

Steps to Determine Filing Requirement

If you are a nonresident of California and received income in 2019 with

sources in California, go to Step 1. For more details see page 6.

Step 1: Is your gross income (gross income is computed under California law

and consists of all income you received from all sources in the form of money,

goods, property, and services, that is not exempt from tax) more than the amount

shown in the California Gross Income chart below for your filing status, age, and

number of dependents? If yes, you have a filing requirement. If no, go to Step 2.

Step 2: Is your adjusted gross income (adjusted gross income is computed

under California law and consists of your federal adjusted gross income from

all sources, reduced or increased by all California income adjustments) more

than the amount shown in the California Adjusted Gross Income chart below

for your filing status, age, and number of dependents? If yes, you have a filing

requirement. If no, go to Step 3.

Step 3: If your income is less than the amounts on the chart you may still have a

filing requirement. See “Requirements for Children with Investment Income” and

“Other Situations When You Must File.” Do those instructions apply to you? If

yes, you have a filing requirement. If no, go to step 4.

Step 4: Are you married/RDP filing separately with separate property income? If

no, you do not have a filing requirement. If yes, prepare a tax return. If you owe

tax, you have a filing requirement.

Active duty military personnel, get FTB Pub. 1032, Tax Information for Military

Personnel.

On 12/31/19,

my filing status was:

and on 12/31/19,

my age was:

(If your 65th birthday is on January 1,

2020, you are considered to be age 65 on

December 31, 2019)

California Gross Income California Adjusted Gross Income

Dependents Dependents

0 1

or more 0 1

or more

Single or

Head of household

Under 65 18,241 30,841 40,291 27,193 36,64314,593

65 or older 24,341 33,791 41,351 20,693 30,143 37,703

Married/RDP filing jointly

Married/RDP filing separately

(The income of both spouses/RDPs must

be combined; both spouses/RDPs may be

required to file a tax return even if only one

spouse/RDP had income over the amounts

listed.)

Under 65 (both spouses/RDPs) 36,485 49,085 58,535 29,190 41,790 51,240

65 or older (one spouse/RDP) 42,585 52,035 59,595 35,290 44,740 52,300

65 or older (both spouses/RDPs) 48,685 58,135 65,695 41,390 50,840 58,400

Qualifying widow(er) Under 65 30,841 40,291 27,193 36,643

65 or older

33,791 41,351

30,143 37,703

Dependent of another person

Any filing status

Any age More than your standard deduction (Use the California Standard Deduction

Worksheet for Dependents on page 11 to figure your standard deduction.)

Requirements for Children with Investment Income

California law conforms to federal law which allows parents’ election to report

a child’s interest and dividend income from children under age 19 or a student

under age 24 on the parent’s tax return. For each child under age 19 and student

under age 24 who received more than $2,200 of investment income in 2019,

complete Form 540NR and form FTB 3800, Tax Computation for Certain Children

with Unearned Income, to figure the tax on a separate Form 540NR for your child.

If you qualify, you may elect to report your child’s income of $11,000 or less (but

not less than $1,100) on your return by completing form FTB 3803, Parents’

Election to Report Child’s Interest and Dividends. To make this election, your

child’s income must be only from interest and/or dividends. See “Order Forms

and Publications” or go to ftb.ca.gov/forms.

Other Situations When You Must File

If you have a tax liability for 2019 or owe any of the following taxes for 2019, you

must file Form 540NR.

• Tax on a lump-sum distribution.

• Tax on a qualified retirement plan including an Individual Retirement

Arrangement (IRA) or an Archer Medical Savings Account.

• Tax for children under age 19 or a student under age 24 who have investment

income greater than $2,200 (see paragraph above).

• Alternative minimum tax.

• Recapture taxes.

• Deferred tax on certain installment obligations.

• Tax on an accumulation distribution from a trust.

Filing Status

Use the same filing status for California that you used for your federal income tax

return, unless you are an RDP. If you are an RDP and file single for federal, you

must file married/RDP filing jointly or married/RDP filing separately for California.

If you are an RDP and file head of household for federal, you may file head of

household for California only if you meet the requirements to be considered not in

a domestic partnership.

Exception: If you file a joint tax return for federal, you may file separately for

California if either spouse was either of the following:

• An active member of the United States armed forces or any auxiliary military

branch during 2019.

• A nonresident for the entire year and had no income from California sources

during 2019.

Community Property States: If the spouse earning the California source

income is domiciled in a community property state, community income

will be split equally between the spouses. Both spouses will have California

source income and they will not qualify for the nonresident spouse exception.

If you had no federal filing requirement, use the same filing status for California

you would have used to file a federal income tax return.

Single

You are single if any of the following is true on December 31, 2019:

•

You were never married or an RDP.

• You were divorced under a final decree of divorce, legally separated under a final

decree of legal separation, or terminated your registered domestic partnership.

• You were widowed before January 1, 2019, and did not remarry or enter into

another registered domestic partnership in 2019.

Married/RDP Filing Jointly

You may file married/RDP filing jointly if any of the following is true:

• You were married or an RDP as of December 31, 2019, even if you did not

live with your spouse/RDP at the end of 2019.

• Your spouse/RDP died in 2019 and you did not remarry or enter another

registered domestic partnership in 2019.

• Your spouse/RDP died in 2020 before you filed a 2019 tax return.

Married/RDP Filing Separately

•

Community property rules apply to the division of income if you use

the married/RDP filing separately status. For more information, get FTB

Pub.1031, Guidelines for Determining Resident Status, FTB Pub. 737,

Tax Information for Registered Domestic Partners, or FTB Pub. 1032, Tax

Information for Military Personnel. See “Order Forms and Publications” or go

to ftb.ca.gov/forms.

• You cannot claim a personal exemption credit for your spouse/RDP even if

your spouse/RDP had no income, is not filing a tax return, and is not claimed

as a dependent on another person’s tax return.

• You may be able to file as head of household if you had a child living with you

and you lived apart from your spouse/RDP during the entire last six months

of2019.

Head of Household

For the specific requirements that must be met to qualify for head of household

(HOH) filing status, get FTB Pub. 1540, California Head of Household Filing

Status. In general, head of household filing status is for unmarried individuals

and certain married individuals or RDPs living apart who provide a home for a

specified relative. You may be entitled to use head of household filing status if all

of the following apply:

• You were unmarried and not in a registered domestic partnership, or you

met the requirements to be considered unmarried or considered not in a

registered domestic partnership on December 31, 2019.

• You paid more than one-half the cost of keeping up your home for the year

in2019.

• For more than half the year, your home was the main home for you and one of the

specified relatives who by law can qualify you for head of household filing status.

• You were not a nonresident alien at any time during the year.

For a child to qualify as your foster child for head of household purposes, the

child must either be placed with you by an authorized placement agency or by

order of a court.

California requires taxpayers who use head of household filing status to file form

FTB 3532, Head of Household Filing Status Schedule, to report how the HOH

filing status was determined.

Beginning in tax year 2018, if you do not attach a completed form FTB 3532

to your tax return, we will deny your Head of Household filing status. For

more information about the Head of Household filing requirements, go to

ftb.ca.gov and search for HOH.

Qualifying Widow(er)

Check the box on Form 540NR, line 5 and use the joint tax return tax rates for

2019 if all five of the following apply:

• Your spouse/RDP died in 2017 or 2018 and you did not remarry or enter into

another registered domestic partnership in 2019.

• You have a child, stepchild, or adopted child (not a foster child) whom you

can claim as a dependent or could claim as a dependent except that, for 2019:

= The child had gross income of $4,200 or more;

= The child filed a joint return, or

= You could be claimed as a dependent on someone else’s return.

If the child isn’t claimed as your dependent, enter the child’s name in the entry

space under the “Qualifying widow(er)” filing status.

• This child lived in your home for all of 2019. Temporary absences, such as for

vacation or school, count as time lived in the home.

• You paid over half the cost of keeping up your home for this child.

• You could have filed a joint tax return with your spouse/RDP the year he or

she died, even if you actually did not do so.

Which Form To Use

Beginning in tax year 2019, Short Form 540NR, has been eliminated. Use Form

540NR if either you or your spouse/RDP were a nonresident or part-year resident

in tax year 2019.

If you and your spouse/RDP were California residents during the entire tax year

2019, use Forms 540 or 540 2EZ. To download or order the 540 Personal Income

Tax Booklet or the 540 2EZ Personal Income Tax Booklet, go to ftb.ca.gov/forms

or see, “Where to Get Income Tax Forms and Publications.”

What’s New and Other Important Information for 2019

Page 4 540NR Tax Booklet 2019

Differences between California and Federal Law

In general, for taxable years beginning on or after January 1, 2015, California law

conforms to the Internal Revenue Code (IRC) as of January 1, 2015. However,

there are continuing differences between California and federal law. When

California conforms to federal tax law changes, we do not always adopt all of the

changes made at the federal level. For more information, go to ftb.ca.gov and

search for conformity. Additional information can be found in FTB Pub. 1001,

Supplemental Guidelines to California Adjustments, the instructions for California

Schedule CA (540NR), California Adjustments - Nonresidents or Part-Year

Residents, and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of California

tax law and are only intended to aid taxpayers in preparing their state income

tax returns. We include information that is most useful to the greatest number

of taxpayers in the limited space available. It is not possible to include all

requirements of the California Revenue and Taxation Code (R&TC) in the

instructions. Taxpayers should not consider the instructions as authoritative law.

Conformity – For updates regarding federal acts, go to ftb.ca.gov and search for

conformity.

2019 Tax Law Changes/What’s New

Health Care Mandate – Effective January 1, 2020, the Minimum Essential

Coverage Individual Mandate requires Californians to obtain and maintain

qualifying health insurance coverage. Those who choose to go without coverage

could face a financial penalty unless they qualify for an exemption. For information

about health coverage options and financial help, go to coveredca.com. For

information about the penalty, go to ftb.ca.gov/healthmandate.

Voluntary Contributions – You may contribute to the following new fund:

• Suicide Prevention Voluntary Tax Contribution Fund

Loophole Closure and Small Business and Working Families Tax Relief Act of

2019 – The Tax Cuts and Jobs Act (TCJA) signed into law on December22,2017,

made changes to the IRC. California R&TC does not conform to all of the

changes. In general, for taxable years beginning on or after January 1, 2019,

California conforms to the following TCJA provisions:

• California Achieving a Better Life Experience (ABLE) Program

• Student loan discharged on account of death or disability

• Federal Deposit Insurance Corporation (FDIC) Premiums

• Excess employee compensation

• Excess business loss

Like-Kind Exchanges – The TCJA amended IRC Section 1031 limiting the

nonrecognition of gain or loss on like-kind exchanges to real property held for

productive use or investment. California conforms to this change under the TCJA

for exchanges initiated after January 10, 2019. However, for California purposes,

with regard to individuals, this limitation only applies to:

• A taxpayer who is a head of household, a surviving spouse, or spouse filing

a joint return with adjusted gross income (AGI) of $500,000 or more for the

taxable year in which the exchange begins.

• Any other taxpayer filing an individual return with AGI of $250,000 or more

for the taxable year in which the exchange begins.

Get Schedule D-1, Sales of Business Property, for more information.

Young Child Tax Credit – For taxable years beginning on or after January1,2019,

the refundable Young Child Tax Credit (YCTC) is available to taxpayers who also

qualify for the California Earned Income Tax Credit (EITC) and who have at least

one qualifying child who is younger than six years old as of the last day of the

taxable year. The maximum amount of credit allowable for a qualified taxpayer is

$1,000. The credit amount phases out as earned income exceeds the “threshold

amount” of $25,000, and completely phases out at $30,000. For more information,

see the instructions for line 86 of Form 540NR, and get form FTB3514.

Net Operating Loss (NOL) Carrybacks – For taxable years beginning on or after

January 1, 2019, net operating loss carrybacks are not allowed.

Alimony – California law does not conform to changes made by the TCJA to federal

law regarding alimony and separate maintenance payments that are not deductible

by the payor spouse, and are not includable in the income of the receiving spouse,

if made under any divorce or separation agreement executed after December 31,

2018, or executed on or before December 31,2018, and modified after that date (if

the modification expressly provides that the amendments apply). See Schedule CA

(540NR) specific line instructions for more information.

Small Business Accounting/Percentage of Completion Method – For taxable

years beginning on or after January 1, 2019, California law generally conforms

to the TCJA’s definition of small businesses as taxpayers whose average

annual gross receipts over three years do not exceed $25 million. These

small businesses are exempt from the requirement of using the Percentage of

Completion Method of accounting for any construction contract if the contract

is estimated to be completed within two years from the date the contract was

entered into. A taxpayer may elect to apply the provision regarding accounting for

long term contracts to contracts entered into on or after January 1, 2018.

Student Loan Discharged Due to Closure of a For-Prot School – California law

allows an income exclusion for an eligible individual who is granted a discharge

of any student loan under specified conditions. This income exclusion has now

been expanded to include a discharge of student loans occurring on or after

January 1, 2019, and before January 1, 2024, for individuals who attended

a Brightwood College school or a location of The Art Institute of California.

Additional information can be found in the instructions for California Schedule CA

(540NR).

Charitable Contribution and Business Expense Deduction Disallowance – For

taxable years beginning on or after January 1, 2014, California law disallows

a charitable contribution deduction to an educational organization that is a

postsecondary institution or to the Key Worldwide Foundation, and a deduction

for a business expense related to a payment to the Edge College and Career

Network, LLC, to a taxpayer who meets specific conditions, including that they

are named in any of several specified criminal complaints. For taxable years 2014

through 2018, file an amended Form 540NR and Schedule X to report the correct

amount of charitable contribution and business expense deductions. Additional

information can be found in the instructions of California Schedule CA (540NR).

Real Estate Withholding Statement – Effective January 1, 2020, the real

estate withholding forms and instructions have been consolidated into one new

Form593, Real Estate Withholding Statement. For more information, get

Form593.

Other Important Information

California Earned Income Tax Credit (EITC) – For taxable years beginning on or

after January 1, 2018, the age limit for an eligible individual without a qualifying

child is revised to 18 years or older. For more information, go to ftb.ca.gov and

search for EITC or get form FTB 3514.

New Employment Credit – The sunset date for the New Employment Credit

is extended until taxable years beginning before January 1, 2026. For more

information, go to ftb.ca.gov and search for nec or get form FTB 3554, New

Employment Credit.

California Competes Tax Credit – The sunset date for the California Competes

Tax Credit is extended until taxable years beginning before January 1, 2030. For

more information, go to the GO-Biz website at business.ca.gov or ftb.ca.gov and

search for ca competes or get form FTB 3531, California Competes Tax Credit.

540NR Tax Booklet 2019 Page 5

Native American Earned Income Exemption – For taxable years beginning on

or after January 1, 2018, federally recognized tribal members living in California

Indian country who earn income from any federally recognized California Indian

country are exempt from California taxation. This exemption applies only to

earned income. Enrolled tribal members who receive per capita income must

reside in their affiliated tribe’s Indian country to qualify for tax exempt status.

Additional information can be found in the instructions for the Schedule CA

(540NR) and form FTB 3504, Enrolled Tribal Member Certification.

IRC Section 965 Deferred Foreign Income – Under federal law, if you own

(directly or indirectly) certain foreign corporations, you may have to include on

your return certain deferred foreign income. California does not conform. For

more information, see the Schedule CA (540NR) instructions.

Global Intangible Low-Taxed Income (GILTI) Under IRC Section 951A – Under

federal law, if you are a U.S. shareholder of a controlled foreign corporation, you

must include your GILTI in your income. California does not conform. For more

information, see the Schedule CA (540NR) instructions.

Wrongful Incarceration Exclusion – California law conforms to federal law

excluding from gross income certain amounts received by wrongfully incarcerated

individuals for taxable years beginning before, on, or after January1,2018. If you

included income for wrongful incarceration in a prior taxable year, you can file an

amended California personal income tax return for that year. If the normal statute

of limitations has expired, you must file a claim by January1, 2019.

College Access Tax Credit – For taxable years beginning on and after

January1,2017, and before January 1, 2023, the College Access Tax Credit

(CATC) is available to entities awarded the credit from the California Educational

Facilities Authority (CEFA). The credit is 50% of the amount contributed by the

taxpayer for the taxable year to the College Access Tax Credit Fund. The amount

of the credit is allocated and certified by the CEFA. For more information, go to

the CEFA website at treasurer.ca.gov and search for catc.

Schedule X, California Explanation of Amended Return Changes – For taxable

years beginning on or after January 1, 2017, use Schedule X to determine any

additional amount you owe or refund due to you, and to provide reason(s) for

amending your previously filed income tax return. For additional information, see

“Instructions for Filing a 2019 Amended Return” on page 27.

Improper Withholding on Severance Paid to Veterans – The Combat-Injured

Veterans Tax Fairness Act of 2016 gives veterans who retired from the Armed

Forces for medical reasons additional time to claim a refund if they had taxes

improperly withheld from their severance pay. If you filed an amended return with

the IRS on this issue, you have two years to file your amended California return.

New Donated Fresh Fruits or Vegetables Credit – For taxable years beginning

on or after January 1, 2017 and before January 1, 2022, qualified taxpayers

may claim the New Donated Fresh Fruits or Vegetables Credit. This tax credit is

for donations of fresh fruits or vegetables made to California food banks. The

amount of the tax credit is 15% of the qualified value of the donated item, based

on weighted average wholesale price. The credit may be claimed only on a timely

filed original return. However, any credit not used in the taxable year may be

carried forward up to seven years. For more information, get form FTB 3814, New

Donated Fresh Fruits or Vegetables Credit.

Low-Income Housing Credit – Allocations to Partners – For partnerships owning

projects that receive a preliminary reservation of the Low-Income Housing Credit

(LIHC) before January 1, 2020, the prior law exception that requires a partnership

to allocate the credit among partners based upon the partnership agreement is

re-enacted.

Sale of Credit – For projects that receive a preliminary reservation of the LIHC

beginning on or after January 1, 2016, and before January 1, 2020, a taxpayer

may make an irrevocable election in its application to the California Tax Credit

Allocation Committee to sell all or any portion of the LIHC allowed to one or

more unrelated parties for each taxable year in which the credit is allowed. An

original purchaser is allowed a one-time resale of that credit to one or more

unrelated parties. For more information, get form FTB 3521, Low-Income

Housing Credit, or go to the California Tax Credit Allocation Committee website at

treasurer.ca.gov/ctcac.

California Achieving a Better Life Experience (ABLE) Program – For taxable

years beginning on or after January 1, 2016, the California Qualified ABLE

Program was established and California generally conforms to the federal income

tax treatment of ABLE accounts. This program was established to help blind or

disabled U.S. residents save money in a tax-favored ABLE account to maintain

health, independence, and quality of life. Additional information can be found in

the instructions of form FTB 3805P, Additional Taxes on Qualified Plans (Including

IRAs) and Other Tax-Favored Accounts.

New California Motion Picture and Television Production Credit – For taxable

years beginning on or after January 1, 2016, a new California motion picture and

television production credit will be allowed to a qualified taxpayer. The credit is

allocated and certified by the California Film Commission (CFC). The qualified

taxpayer can:

• Offset the credit against income tax liability.

• Sell the credit to an unrelated party (independent films only).

• Assign the credit to an affiliated corporation.

• Apply the credit against qualified sales and use taxes.

For more information, get form FTB 3541, California Motion Picture and

Television Production Credit, form FTB 3551, Sale of Credit Attributable to an

Independent Film, go to ftb.ca.gov and search for motion picture, or go to the

CFC website at lm.ca.gov and search for incentives.

Electronic Funds Withdrawal (EFW) – Make extension or estimated tax payments

using tax preparation software. Check with your software provider to determine if

they support EFW for extension or estimated tax payments.

Payments and Credits Applied to Use Tax – For taxable years beginning on or

after January 1, 2015, if a taxpayer includes use tax on their personal income tax

return, payments and credits will be applied to use tax first, then towards income

tax, interest, and penalties. Additional information can be found in the instructions

for California Form 540.

Dependent Social Security Number (SSN) – Taxpayers claiming an exemption

credit must write each dependent’s SSN in the spaces provided within line 10 for

California Form 540NR.

Financial Incentive for Seismic Improvement – Taxpayers can exclude from

gross income any amount received as loan forgiveness, grant, credit, rebate,

voucher, or other financial incentive issued by the California Residential Mitigation

Program or the California Earthquake Authority to assist a residential property

owner or occupant with expenses paid, or obligations incurred, for earthquake

loss mitigation. Additional information can be found in the instructions for

California Schedule CA (540NR).

Natural Heritage Preservation Credit – For qualified contributions made on or

after January 1, 2015, the credit carryover period has been extended to 15 years

or until exhausted, whichever occurs first. Any unused credits remaining before

January 1, 2015, will remain subject to an eight-year carryover provision. In

addition, the period for when a qualified contribution is made, for which a tax

credit will be allowed, has been extended to June 30, 2020.

Disaster Losses – For taxable years beginning on or after January 1, 2014,

and before January 1, 2024, taxpayers may deduct a disaster loss for any loss

sustained in any city, county, or city and county in California that is proclaimed

by the Governor to be in a state of emergency. For these Governor-only declared

disasters, subsequent state legislation is not required to activate the disaster loss

provisions. Additional information can be found in the instructions for California

form FTB 3805V, Net Operating Loss (NOL) Computation and NOL Disaster Loss

Limitations – Individuals, Estates, and Trusts.

Head of Household – California requires taxpayers who use head of household

(HOH) filing status to file form FTB 3532, Head of Household Filing Status

Schedule, to report how the HOH filing status was determined.

New Employment Credit – For taxable years beginning on or after January1,

2014, and before January 1, 2021, the New Employment Credit (NEC) is

available to a qualified taxpayer that hires a qualified full-time employee on or

after January1, 2014, and pays or incurs qualified wages attributable to work

performed by the qualified full-time employee in a designated census tract or

economic development area, and receives a tentative credit reservation for that

qualified full-time employee. In addition, an annual certication of employment

is required with respect to each qualified full-time employee hired in a previous

taxable year. In order to be allowed a credit, the qualified taxpayer must have a

net increase in the total number of full-time employees in California. Any credits

not used in the taxable year may be carried forward up to five years. If a qualified

employee is terminated within the first 36 months after beginning employment,

the employer may be required to recapture previously taken credits. For more

information, go to ftb.ca.gov and search for nec or get form FTB 3554, New

Employment Credit.

Repeal of Geographically Targeted Economic Development Area Tax Incentives

The California legislature repealed and made changes to all of the Geographically

Targeted Economic Development Area (G-TEDA) Tax Incentives. Enterprise Zones

(EZ) and Local Agency Military Base Recovery Areas (LAMBRA) were repealed on

January 1, 2014. The Targeted Tax Areas (TTA) and Manufacturing Enhancement

Areas (MEA) both expired on December 31, 2012. For more information, get the

applicable EDA booklet.

California Competes Tax Credit – For taxable years beginning on and after

January1, 2014, and before January 1, 2030, the California Competes Tax Credit

is available to businesses that want to come to California or stay and grow in

California. Tax credit agreements will be negotiated by the Governor’s Office of

Business and Economic Development (GO-Biz) and approved by the California

Competes Tax Credit Committee. The California Competes Tax Credit only applies

to state income or franchise tax. Taxpayers who are awarded a contract by the

committee will claim the credit on their income or franchise tax returns using credit

code 233. The credit can reduce tax below the tentative minimum tax. Any credits

not used in the taxable year may be carried forward up to six years. For more

information, go to the GO-Biz website at business.ca.gov or ftb.ca.gov and search

for ca competes or get form FTB 3531, California Competes Tax Credit.

Like-Kind Exchanges – California requires taxpayers who exchange property

located in California for like-kind property located outside of California under

IRC Section 1031, to file an annual information return with the FTB. For more

information, get form FTB 3840, California Like-Kind Exchanges, or go to

ftb.ca.gov and search for like kind.

Mandatory Electronic Payments – You are required to remit all your payments

electronically once you make an estimate or extension payment exceeding $20,000

or you file an original tax return with a total tax liability over $80,000. Once you

meet this threshold, all subsequent payments regardless of amount, tax type,

or taxable year must be remitted electronically. The first payment that would

trigger the mandatory e-pay requirement does not have to be made electronically.

Individuals who do not send the payment electronically may be subject to a 1%

noncompliance penalty.

You can request a waiver from mandatory e-pay if one or more of the following is true:

• You have not made an estimated tax or extension payment in excess of

$20,000 during the current or previous taxable year.

• Your total tax liability reported for the previous taxable year did not exceed

$80,000.

• The amount you paid is not representative of your total tax liability.

For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay. Electronic

payments can be made using Web Pay on FTB’s website, EFW as part of the e-file tax

return, or your credit card.

Estimated Tax Payments – Taxpayers are required to pay 30% of the required annual

payment for the 1st required installment, 40% of the required annual payment for the

2nd required installment, no installment is due for the 3rd required installment, and

30% of the required annual payment for the 4th required installment.

Taxpayers with a tax liability less than $500 ($250 for married/RDP filing

separately) do not need to make estimated tax payments.

Backup Withholding – With certain limited exceptions, payers that are required

to withhold and remit backup withholding to the IRS are also required to

withhold and remit to the FTB on income sourced to California. If the payee has

backup withholding, the payee must contact the FTB to provide a valid taxpayer

identification number, before filing the tax return. Failure to provide a valid taxpayer

identification number may result in a denial of the backup withholding credit. For

more information, go to ftb.ca.gov and search for backup withholding.

Registered Domestic Partners (RDP) – Under California law, RDPs must file

their California income tax return using either the married/RDP filing jointly or

married/RDP filing separately filing status. RDPs have the same legal benefits,

protections, and responsibilities as married couples unless otherwise specified.

If you entered into a same sex legal union in another state, other than a marriage,

and that union has been determined to be substantially equivalent to a California

registered domestic partnership, you are required to file a California income tax

return using either the married/RDP filing jointly or married/RDP filing separately

filing status.

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. For more information on RDPs,

get FTB Pub. 737, Tax Information for Registered Domestic Partners.

Direct Deposit Refund – You can request a direct deposit refund on your tax

return whether you e-file or file a paper tax return. Please be sure to fill in the

routing and account numbers carefully and double-check the numbers for

accuracy to avoid it being rejected by your bank.

Direct Deposit for ScholarShare 529 College Savings Plans – If you have a

ScholarShare 529 College Savings Plan account maintained by the ScholarShare

Investment Board, you may have your refund directly deposited to your

ScholarShare account. Please visit scholarshare529.com for instructions.

Group Nonresident Returns (also known as Composite Returns) – For taxable

years beginning on or after January 1, 2009:

• Group nonresident returns may include less than two nonresident individuals.

• Nonresident individuals with more than $1,000,000 of California taxable

income are eligible to be included in group nonresident returns. An additional

1% tax will be assessed on their entire California taxable income if they elect

to be part of the group return.

See FTB Pub. 1067, Guidelines for Filing a Group Form 540NR, for more

information.

California Disclosure Obligations – If the individual was involved in a reportable

transaction, including a listed transaction, the individual may have a disclosure

requirement. Attach federal Form 8886, Reportable Transaction Disclosure

Statement, to the back of the California tax return along with any other supporting

schedules. If this is the first time the reportable transaction is disclosed on the

tax return, send a duplicate copy of the federal Form 8886 to the address below.

The FTB may impose penalties if the individual fails to file federal Form 8886 or

fails to provide any other required information. A material advisor is required to

provide a reportable transaction number to all taxpayers and material advisors for

whom the material advisor acts as a material advisor.

TAX SHELTER FILING

ABS 389 MS F340

FRANCHISE TAX BOARD

PO BOX 1673

SACRAMENTO CA 95812-9900

For more information, go to ftb.ca.gov and search for disclosure obligation

How Nonresidents and Part-Year Residents Are Taxed

General Information

Nonresidents of California who received California sourced income in 2019, or

moved into or out of California in 2019, file Form 540NR, California Nonresident

or Part-Year Resident Income Tax Return. California taxes all income received

while you resided in California and the income you received from California

sources while a nonresident.

If you file Form 540NR, use Schedule CA (540NR), California Adjustments —

Nonresidents or Part-Year Residents, column A through column D to compute

your total adjusted gross income as if you were a resident of California for the

entire year. Use column E to compute all items of total adjusted gross income

you received while a resident of California and those you received from California

sources while a nonresident. You determine your California tax by multiplying

your California taxable income by an effective tax rate. The effective tax rate is

the tax on total taxable income, taken from the tax table, divided by total taxable

income. You may also qualify for California tax credits, which reduces the amount

of California tax you owe.

If you were a resident of California for all of 2019 get a California Resident

Personal Income Tax Booklet and file Form 540, California Resident Income Tax

Return; or Form 540 2EZ, California Resident Income Tax Return.

For more information on the taxation of nonresidents and part-year residents,

get FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change

Residency. Go to ftb.ca.gov/forms or see “Where To Get Income Tax Forms and

Publications.”

Pension Income of Retirees Who Move to

AnotherState

Nonresidents of California Receiving a California Pension

California does not impose tax on retirement income attributable to services

performed in California received by a nonresident after December 31, 1995.

California Residents Receiving an Out-of-State Pension

In general California residents are taxed on all income, including income

from sources outside California. Therefore, a pension attributable to services

performed outside California but received after you become a California resident

is taxable.

For more information about pensions, go to ftb.ca.gov/forms and get FTB

Pub.1005, Pension and Annuity Guidelines.

Temporary and Transitory Absences from

California

If you are domiciled in California and you worked outside of California for an

uninterrupted period of at least 546 consecutive days under an employment

contract, you are considered a nonresident. This provision also applies to

the spouse/RDP who accompanies the employed individual during those 546

consecutive days. However, you will not qualify under this provision if you are

present in California for a total of more than 45 days during any taxable year

covered by the contract, or if you have income from stocks, bonds, notes, or

other intangible property in excess of $200,000 for any taxable year covered

by the contract. For more information, go to ftb.ca.gov/forms and get FTB

Pub.1031.

Page 6 540NR Tax Booklet 2019

540NR Tax Booklet 2019 Page 7

Group Nonresident Return

Nonresident partners, nonresident members, and nonresident shareholders of

a partnership, limited liability company, or S corporation that does business

in California or has income from California sources may elect to file a group

nonresident return on Form 540NR. For more information, go to ftb.ca.gov/forms

and get FTB Pub. 1067, Guidelines for Filing a Group Form 540NR. This

publication includes form FTB 1067A, Nonresident Group Return Schedule, which

must be attached to the group Form 540NR.

Military Servicemembers

Active duty military servicemembers go to ftb.ca.gov/forms and get FTB Pub.

1032, Tax Information for Military Personnel.

Servicemembers domiciled outside of California, and their spouses/RDPs,

exclude the member’s military compensation from gross income when computing

the tax rate on nonmilitary income. Requirements for military servicemembers

domiciled in California remain unchanged. Military servicemembers domiciled in

California must include their military pay in total income. In addition, they must

include their military pay in California source income when stationed in California.

However, military pay is not California source income when a servicemember

is permanently stationed outside of California. Beginning 2009, the federal

Military Spouses Residency Relief Act may affect the California income tax filing

requirements for spouses of military personnel.

Page 8 540NR Tax Booklet 2019

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Visit our website:

ftb.ca.gov

540NR Tax Booklet 2019 Page 9

2019 Instructions for Form 540NR

California Nonresident or Part-Year Resident Income Tax Return

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).

Before You Begin

Complete your federal income tax return (Form 1040, U.S. Individual

Income Tax Return; Form 1040-SR, U.S. Tax Return for Seniors;

Form1040NR, U.S. Nonresident Alien Income Tax Return; or

Form1040NR-EZ, U.S. Income Tax Return for Certain Nonresident

Aliens With No Dependents) before you begin your Form 540NR,

California Nonresident or Part-Year Resident Income Tax Return. Use

information from your federal income tax return to complete your

Form 540NR. Complete and mail Form 540NR by April15,2020. If

unable to mail your return by this date see page 2.

To get forms and publications referred to in these instructions, go

to ftb.ca.gov/forms or see “Where To Get Income Tax Forms and

Publications.”

You may qualify for the federal earned income tax credit. See

page 2 for more information.

Note: The lines on Form 540NR are numbered with gaps in the line

number sequence. For example, lines 20 through 30 do not appear on

Form 540NR. So the line number that follows line 19 on Form 540NR is

line 31.

Caution: Form 540NR has five sides. If filing Form 540NR, you must

send all five sides to the Franchise Tax Board (FTB).

If you need to amend your Form 540NR, complete an amended

Form 540NR and check the box at the top of Form 540NR indicating

AMENDED return. Attach Schedule X, California Explanation of Amended

Return Changes, to the amended Form 540NR. For specific instructions,

see “Instructions for Filing a 2019 Amended Return” on page 27.

Filling in Your Return

• Use black or blue ink on the tax return you send to the FTB.

• Enter your Social Security Number(s) or Individual Taxpayer

Identification Number(s) at the top of Form 540NR, Side 1.

• Print numbers and CAPITAL LETTERS in the space provided. Be sure

to line up dollar amounts.

•

If you do not have an entry for a line, leave it blank unless the

instructions for a line specifically tell you to enter zero. Do not enter a

dash or the word “NONE.”

Name(s) and Address

Print your first name, middle initial, last name, and street address in the

spaces provided at the top of Form 540NR.

Sufx

Use the Suffix field for generational name suffixes such as “SR”, “JR”,

“III”, “IV”. Do not enter academic, professional, or honorary suffixes.

Additional Information

Use the Additional Information field for “In-Care-of” name and other

supplemental address information only.

Foreign Address

If you have a foreign address, follow the country’s practice for entering

the city, county, province, state, country, and postal code, as applicable,

in the appropriate boxes. Do not abbreviate the country name.

Principal Business Activity (PBA) Code

For federal Schedule C (Form 1040 or 1040-SR), Profit or Loss From

Business (Sole Proprietorship) business filers, enter the numeric

PBA code from federal Schedule C (Form 1040 or 1040-SR), line B.

Date of Birth (DOB)

Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing

status is married/RDP filing jointly or married/RDP filing separately,

enter the DOBs in the same order as the names.

Prior Name

If you or your spouse/RDP filed your 2018 tax return under a different

last name, write the last name only from the 2018 tax return.

Social Security Number (SSN) or Individual

Taxpayer Identication Number (ITIN)

Enter your SSNs in the spaces provided. If you file a joint tax return,

enter the SSNs in the same order as the names.

If you do not have an SSN because you are a nonresident or a resident

alien for federal tax purposes, and the Internal Revenue Service (IRS)

issued you an ITIN, enter the ITIN in the space provided for the SSN.

An ITIN is a tax processing number issued by the IRS to foreign

nationals and others who have a federal tax filing requirement and do

not qualify for an SSN. It is a nine-digit number that always starts with

the number 9.

Filing Status

Check only one box for line 1 through line 5. Enter the required

additional information if you checked the box on line 3 or line 5. For

filing status requirements, see page 3.

Usually, your California filing status must be the same as the filing status

you used on your federal income tax return.

Exception for Married Taxpayers Who File a Joint Federal Income Tax

Return

– You may file separate California returns if either spouse was

either of the following:

•

An active member of the United States Armed Forces or any auxiliary

military branch during 2019.

•

A nonresident for the entire year and had no income from California

sources during 2019.

Caution - Community Property States: If either spouse earned

California source income while domiciled in a community property

state, the community income will be split equally between the

spouses. Both spouses will have California source income and they

will not qualify for the nonresident spouse exception. For more

information, get FTB Pub. 1031, Guidelines for Determining Resident

Status.

If you did not file a federal tax return because you did not have a federal

filing requirement, use the filing status you would have used had you

been required to file.

Registered domestic partners (RDPs) who file single for federal must

le married/RDP filing jointly or married/RDP filing separately for

California. If you are an RDP and file head of household for federal

purposes, you may file head of household for California purposes only

if you meet the requirements to be considered unmarried or considered

not in a domestic partnership.

Nonresident Alien – A joint tax return may be filed if, in the case of a

nonresident alien married to a United States citizen or resident, both

spouses/RDPs elect to treat the nonresident alien spouse/RDP as a

resident for tax purposes.

If You Filed Federal Form 1040NR or Form 1040NR-EZ, you do not

qualify to use the head of household or married/RDP filing jointly filing

statuses. Instead, use single, married/RDP filing separately, or qualifying

widow(er) filing status, whichever applies to you.

If You File as Head of Household, do not claim yourself or a nonrelative

as the qualifying individual for head of household. Get FTB Pub. 1540,

California Head of Household Filing Status, for more information. See

“Where To Get Income Tax Forms and Publications.”

Instructions: Form 540NR e-file at ftb.ca.gov

Page 10 540NR Tax Booklet 2019

Exemptions

Line 6 – Can be Claimed as a Dependent

Check the box on line 6 if someone else can claim you or your

spouse/RDP as a dependent on their tax return, even if they chose not to.

Line 7 – Personal Exemptions

Did you check the box on line 6?

Follow the instructions on Form 540NR, line 7.

Yes Ignore the instructions on Form 540NR, line 7. Instead, enter the

amount shown below for your filing status:

• Single or married/RDP filing separately, enter -0-.

• Head of household, enter -0-.

• Married/RDP filing jointly and both you and your spouse/RDP

can be claimed as dependents, enter -0-.

• Married/RDP filing jointly and only one spouse/RDP can be

claimed as a dependent, enter 1.

Do not claim this credit if someone else can claim you as a dependent

on their tax return.

Line 8 – Blind Exemptions

The first year you claim this exemption credit, attach a doctor’s

statement to the back of Form 540NR indicating that you or your

spouse/RDP is visually impaired. If you e-file, attach any requested

forms, schedules and documents according to your software’s

instructions. Visually impaired means not capable of seeing better than

20/200 while wearing glasses or contact lenses, or if your field of vision

is not more than 20 degrees.

Do not claim this credit if someone else can claim you as a dependent

on their tax return.

Line 9 – Senior Exemptions

If you were 65 years of age or older by December 31, 2019*, you should

claim an additional exemption credit on line 9. If you are married/or

an RDP, each spouse/RDP 65 years of age or older should claim an

additional credit. You may contribute all or part of this credit to the

California Seniors Special Fund. See “Voluntary Contribution Fund

Descriptions” for more information.

*If your 65th birthday is on January 1, 2020, you are considered to be

age 65 on December 31, 2019.

Do not claim this credit if someone else can claim you as a dependent

on their tax return.

Line 10 – Dependent Exemptions

To claim an exemption credit for each of your dependents, you must

write each dependent’s first and last name, SSN and relationship to you

in the space provided. If you are claiming more than three dependents,

attach a statement with the required dependent information to your tax

return. The persons you list as dependents must be the same persons

you listed as dependents on your federal income tax return. Count the

number of dependents listed and enter the total in the box on line 10.

Multiply the number you entered by the pre-printed dollar amount and

enter the result.

If your dependent child was born and died in 2019 and you do not have

an SSN for the child, enter “Died” in the space provided for the SSN and

include a copy of the child’s birth certificate, death certificate, or hospital

records. The document must show the child was born alive. If you e-file,

attach any requested forms, schedules and documents according to

your software’s instructions.

Line 11 – Exemption Amount

Add line 7 through line 10 and enter the total dollar amount of all

exemptions for personal, blind, senior, and dependent.

Total Taxable Income

Refer to your completed federal income tax return to complete this

section.

Line 12 – California Wages

Enter the total amount of your California wages from your federal

Form(s) W-2, Wage and Tax Statement. This amount appears on Form

W-2, box 16.

Line 13 – Federal Adjusted Gross Income (AGI) from

federal Form1040 or 1040-SR, line 8b; 1040NR, line 35; or

1040NR-EZ, line 10

RDPs who file a California tax return as married/RDP filing jointly and

have no RDP adjustments between federal and California, combine their

individual AGIs from their federal tax returns filed with the IRS. Enter the

combined AGI on Form 540NR, line 13.

RDP adjustments include but are not limited to the following:

•

Transfer of property between spouses/RDPs

•

Capital loss

•

Transactions between spouses/RDPs

•

Sale of residence

•

Dependent care assistance

•

Investment interest

•

Qualified residence interest acquisition loan & equity loan

•

Expense depreciation property limits

•

Individual Retirement Account

•

Interest education loan

•

Rental real estate passive loss

•

Rollover of publicly traded securities gain into specialized small

business investment companies

RDPs filing as married/RDP filing separately, former RDPs filing single,

and RDPs with RDP adjustments will use the California RDP Adjustments

Worksheet in FTB Pub. 737, Tax Information for Registered Domestic

Partners, or complete a federal pro forma Form 1040 or 1040-SR.

Transfer the amount from the California RDP Adjustments Worksheet,

line23, column D, or federal pro forma Form 1040 or 1040-SR, line 8b, to

Form 540NR, line 13.

Line 14 – California Adjustments — Subtractions

(from Schedule CA (540NR), Part II, line 23, column B)

If there are differences between your federal and California income, i.e

social security, complete Schedule CA (540NR). Follow the instructions

for Schedule CA (540NR). Enter the amount from Schedule CA (540NR),

Part II, line 23, column B on Form 540NR, line 14.

If the amount on Schedule CA (540NR), Part II, line 23, column B

is a negative number, do not transfer it to Form 540NR, line 14 as a

negative number. Instead, transfer the number as a positive number to

Form 540NR, line 16.

Line 15 – Subtotal

Subtract the amount on line 14 from the amount on line 13. Enter the

result on line 15. If the amount on line 13 is less than zero, combine the

amounts on line 13 and line 14 and enter the amount in parentheses.

Forexample:“(12,325).”

Line 16 – California Adjustments — Additions

(from Schedule CA (540NR), Part II, line 23, column C)

If there are differences between your federal and California deductions,

complete Schedule CA (540NR). Follow the instructions for Schedule CA

(540NR). Enter the amount from Schedule CA (540NR), Part II, line 23,

column C on Form 540NR, line 16.

If the amount on Schedule CA (540NR), Part II, line 23, column C

is a negative number, do not transfer it to Form 540NR, line 16 as a

negative number. Instead, transfer the number as a positive number to

Form540NR, line 14.

Line 17 – Adjusted Gross Income From All Sources

Combine line 15 and line 16. This amount should match the amount on

Schedule CA (540NR), Part II, line 23, column D.

e-file is fast, easy, and secure! Instructions: Form 540NR

540NR Tax Booklet 2019 Page 11

Line 18 – California Itemized Deductions or California

Standard Deduction

Decide whether to itemize your deductions, such as charitable

contributions, medical expenses, etc., or take the standard deduction.

Your California income tax will be less if you take the larger of your

California:

• Itemized deductions (total itemized deductions allowed under

California law).

• Standard deduction.

On federal tax returns, individual taxpayers who claim the standard

deduction are allowed an additional deduction for net disaster losses.

For California, deductions for disaster losses are only allowed for those

individual taxpayers who itemized their deductions.

If married/or an RDP and filing separate Form 540NR, you and your

spouse/RDP must either both itemize your deductions (even if the

itemized deductions of one spouse/RDP are less than the standard

deduction) or both take the standard deduction.

Also, if someone else can claim you as a dependent, you may claim

the greater of the standard deduction or your itemized deductions. To

figure your standard deduction, see the California Standard Deduction

Worksheet for Dependents.

Itemized Deductions.

Figure your California itemized deductions by

completing Schedule CA (540NR), Part III, lines 1 through 30. Enter the

result on Form 540NR, line 18.

If you did not itemize deductions on your federal income tax return but

will itemize deductions for your Form 540NR, first complete federal

Schedule A (Form 1040 or 1040-SR), Itemized Deductions. Then check

the box on Side 3, Part III of the Schedule CA (540NR), and complete

Part III. Attach both the federal Schedule A (Form 1040 or 1040-SR) and

California Schedule CA (540NR) to the back of your tax return.

Standard Deduction.

Find your standard deduction on the California

Standard Deduction Chart for Most People. If you checked the box on

Form 540NR, line 6, use the California Standard Deduction Worksheet

for Dependents, instead.

California Standard Deduction Chart for Most People

Do not use this chart if your parent, or someone else, can claim you

(or your spouse/RDP) as a dependent on their tax return.

Your Filing Status Enter On Line 18

1 – Single....................................... $4,537

2 – Married/RDP filing jointly

........................ $9,074

3 – Married/RDP filing separately

..................... $4,537

4 – Head of household

............................. $9,074

5 – Qualifying widow(er)

........................... $9,074

The California standard deduction amounts are less than the federal

standard deduction amounts.

California Standard Deduction Worksheet for Dependents

Use this worksheet only if your parent, or someone else, can claim you

(or your spouse/RDP) as a dependent on their tax return. Use whole

dollars only.

Enter your earned income from: line 2 of the

“Standard Deduction Worksheet for Dependents” in

the instructions for federal Form 1040 or 1040-SR

.. 1

2. Minimum standard deduction ................. 2

$1,100.00

3. Enter the larger of line 1 or line 2 here .......... 3

4. Enter the amount shown for your filing status:

•

Single or married/RDP filing separately,

enter $4,537 4

• Married/RDP filing jointly, head of household,

or qualifying widow(er), enter $9,074

5. Standard deduction. Enter the smaller of

line 3 or line 4 here and on the Form 540NR,

line 18

................................... 5

}

Line 19 – Taxable Income

Capital Construction Fund (CCF). If you claim a deduction on your

federal Form 1040 or 1040-SR, line 11b for a contribution made to a

CCF set up under the Merchant Marine Act of 1936, reduce the amount

you would otherwise enter on line 19 by the amount of the deduction.

Next to line 19, enter “CCF” and the amount of the deduction. For details,

see federal Publication 595, Capital Construction Fund for Commercial

Fishermen.

California Taxable Income

When you figure your tax, use the correct filing status and taxable

income amount.

Line 31 – Tax

e-file and you won’t have to do the math. Go to ftb.ca.gov

and search for ele.

To figure your tax on the amount on line 19, use one of the following

methods and check the matching box on line 31:

• Tax Table. If your taxable income on line 19 is $100,000 or less,

use the tax table beginning on page 87. Use the correct filing status

column in the tax table.

•

Tax Rate Schedules. If your taxable income on line 19 is over

$100,000, use the tax rate schedules on page 92.

•

FTB 3800. Generally, you use form FTB 3800, Tax Computation

for Certain Children with Unearned Income, to figure the tax on a

separate Form 540NR for your child who was 18 and under or a

student under age24 on January 1, 2020, and who had more than

$2,200 of investment income. Attach form FTB 3800 to the child’s

Form 540NR.

• FTB 3803. If, as a parent, you elect to report your child’s interest

and dividend income of $11,000 or less (but not less than $1,100)

on your return, complete form FTB 3803, Parents’ Election to Report

Child’s Interest and Dividends. File a separate form FTB 3803 for

each child whose income you elect to include on your Form 540NR.

Add the amount of tax, if any, from each form FTB 3803, line 9, to the

amount of your tax from the tax table or tax rate schedules and enter

the result on Form 540NR, line 31. Attach form(s) FTB 3803 to your

return.

To prevent possible delays in processing your tax return or refund,

enter the correct tax amount on this line. To automatically figure your

tax or to verify your tax calculation, use our online tax calculator. Go to

ftb.ca.gov/tax-rates.

Line 32 – CA Adjusted Gross Income

Complete Schedule CA (540NR), Part IV, line 1 to determine your

California adjusted gross income. Follow the instructions for

Schedule CA (540NR). Enter on Form 540NR, line 32 the amount from

Schedule CA (540NR), Part IV, line 1.

Line 36 – CA Tax Rate

In this computation, the FTB rounds the tax rate to four digits after the

decimal. If your computation is different, you may receive a notice due

to the difference in rounding. Contact us at 800.852.5711 if you disagree

with this notice.

Line 38 – CA Exemption Credit Percentage

Divide the California Taxable Income (line 35) by Total Taxable Income

(line 19). This percentage does not apply to the Nonrefundable Renter’s

Credit, Nonrefundable Child and Dependent Care Expenses Credit,

Other State Tax Credit, or credits that are conditional upon a transaction

occurring wholly within California. If more than 1, enter 1.0000.

Line 39 – CA Prorated Exemption Credits

Use your exemption credits to reduce your tax. If your federal adjusted

gross income (AGI) on line 13 is more than the amount listed on the

next page for your filing status, your credits will be limited.

Instructions: Form 540NR e-file at ftb.ca.gov

Page 12 540NR Tax Booklet 2019

Is Form 540NR,

If your filing status is: line 13 more than:

Single or married/RDP filing separately .................. $200,534

Married/RDP filing jointly or qualifying widow(er)

.......... $401,072

Head of household

.................................. $300,805

Yes

Complete the AGI Limitation Worksheet below.

No Multiply line 11 by line 38.

AGI Limitation Worksheet

Use whole dollars only

a Enter the amount from Form 540NR, line 13 ..........a_________

Enter the amount for your filing status on line b:

• Single or married/RDP filing separately $200,534

• Married/RDP filing jointly or

qualifying widow(er) ..............$401,072

b_________

• Head of household ................$300,805

Subtract line b from line a ........................c_________

Divide line c by $2,500 ($1,250 if married/RDP filing

separately). If the result is not a whole number, round it

to the next higher whole number

...................d_________

Multiply line d by $6.............................e_________

Add the numbers from the boxes on Form 540NR,

line 7, line 8, and line 9 (not the dollar amounts)

.......f_________

Multiply line e by line f ...........................g_________

Add the total dollar amounts from Form 540NR,

line 7, line 8, and line 9

...........................h_________

Subtract line g from line h. If zero or less enter -0- . . . . . i_________

Enter the number from the box on Form 540NR,

line 10 (not the dollar amount)

.....................j_________

Multiply line e by line j ...........................k_________

Enter the dollar amount from

Form 540NR, line 10

............................l_________

Subtract line k from line l. If zero or less, enter -0- ....m_________

Add line i and line m. Enter the result here............n_________

Multiply the amount on line n by the CA Exemption

Credit Percentage on Form 540NR, line 38. Enter

the result here and on Form 540NR, line 39

...........o_________

Line 41 – Tax from Schedule G-1 and Form FTB 5870A

If you received a qualified lump-sum distribution in 2019 and you were

born before January 2, 1936, get Schedule G-1, Tax on Lump-Sum

Distributions, to figure your tax by special methods that may result in

less tax. Attach Schedule G-1 to your tax return.

If you received accumulation distributions from foreign trusts or from

certain domestic trusts, get form FTB 5870A, Tax on Accumulation

Distribution of Trusts, to figure the additional tax. Attach form

FTB 5870A to your tax return.

To get these forms, see “Order Forms and Publications.”

Special Credits and Nonrefundable Credits

A variety of California tax credits are available to reduce your tax if you

qualify. To figure and claim most special credits, you must complete a

separate form or schedule and attach it to your Form 540NR. The Credit

Chart on page 24 describes the credits and provides the name, credit

code, and number of the required form or schedule. Many credits are

limited to a certain percentage or a certain dollar amount. In addition,

the total amount you may claim for all credits is limited by tentative

minimum tax (TMT); go to Box A to see if your credits are limited.

If you are not claiming any other special credits go to line 50 and line 61

to see if you qualify for the nonrefundable child and dependent care

expenses credit or the nonrefundable renter’s credit.

Box A – Did you complete federal Schedule C, D, E, or F and claim

or receive any of the following (Note: If your business

gross receipts are less than $1,000,000 from all trades

or businesses, you do not have to report AMT. For more

information, see line 71 instructions.):

• Accelerated depreciation in excess of straight-line

• Intangible drilling costs

• Depletion

• Circulation expenditures

• Research and experimental expenditures

• Mining exploration/development costs

• Amortization of pollution control facilities

• Income/loss from tax shelter farm activities

• Income/loss from passive activities

• Income from long-term contracts using the percentage of

completion method

• Pass-through AMT adjustment from an estate or trust

reported on Schedule K-1 (541)

Yes Get and complete Schedule P (540NR). See “Order Forms

and Publications.”

No Go to Box B.

Box B – Did you claim or receive any of the following:

• Investment interest expense

• Income from incentive stock options in excess of the amount

reported on your return

• Income from installment sales of certain property

Yes Get and complete Schedule P (540NR). See “Order Forms

and Publications.”

No Go to Box C.

Is Form 540NR,

Box C – If your filing status is: line 17 more than:

• Single or head of household ...................$276,552

• Married/RDP filing jointly or qualifying widow(er) ..$368,737

• Married/RDP filing separately ..................$184,365

Yes Get and complete Schedule P (540NR). See “Order Forms

and Publications.”

No Your credits are not limited.

Line 50 – Nonrefundable Child and Dependent Care

ExpensesCredit

Claim this credit if you paid someone to care for your child under the

age of 13, other dependent who is physically or mentally incapable

of caring for him or herself, or spouse/RDP if physically or mentally

incapable of caring for him or herself. To claim this credit, your federal

adjusted gross income must be $100,000 or less. Complete and attach

form FTB 3506, Child and Dependent Care Expenses Credit. See “Where

To Get Income Tax Forms and Publications.”

The care must have been provided in California. You must have

California-sourced income (wages earned working in California or

self-employment income from California business activities).

A servicemember’s active duty military pay is considered earned income,

regardless of whether the servicemember is domiciled in California.

Get FTB Pub. 1032, Tax Information for Military Personnel, for more

information.

Schedule P (540NR) – If you need to complete Schedule P (540NR)

and you claim any of the credits on line 51 through line 53, do not enter

an amount on line 51 through line 53. Instead, enter the total amount

of these credits from Schedule P (540NR), Part III, Section B1, line 12

through line 14, on Form 540NR, line 55. Do not follow the instructions

for line 55. Write “Schedule P (540NR)” to the left of the amount entered

on line 55.

}

e-file is fast, easy, and secure! Instructions: Form 540NR

540NR Tax Booklet 2019 Page 13

Line 51 – Credit for Joint Custody Head of Household —

Code 170

You may not claim this credit if you used the head of household,

married/RDP filing jointly, or the qualifying widow(er) filing status.

Claim the credit if unmarried and not an RDP at the end of 2019 (or

if married or an RDP, you lived apart from your spouse/RDP for all of

2019 and you used the married/RDP filing separately filing status); and

if you furnished more than one-half the household expenses for your

home that also served as the main home of your child, step-child, or

grandchild for at least 146 days but not more than 219 days of your

taxable year. If the child is married/or an RDP, you must be entitled to

claim a dependent exemption for the child.

Also, the custody arrangement for the child must be part of a decree of

dissolution or legal separation or part of a written agreement between

the parents where the proceedings have been initiated, but a decree of

dissolution or legal separation has not yet been issued.

If your Federal AGI is more than $200,534, subtract line n from the

AGI Limitation Worksheet on page 12 from line 31 of the Form 540NR

and enter this amount on line 1 of the worksheet below to calculate

your credit.

Use the worksheet below to figure this credit using whole dollars only:

1. Subtract line 11 from line 31 on Form 540NR

and enter the result here

....................... 1

2. Enter the amount from Form 540NR, line 41........ 2

3. Add line 1 and line 2 .......................... 3

4. Credit percentage — 30% ...................... 4 x .30

5. Credit amount. Multiply line 3 by line 4. Enter on this

line the result or $484, whichever is less. Enter this

amount on Form 540NR, line 51

................. 5

If you qualify for both the Credit for Joint Custody Head of Household

and the Credit for Dependent Parent, you are only allowed to claim one

or the other, not both. Select the credit that will allow the maximum

benefit.

Line 52 – Credit for Dependent Parent — Code 173

You may not claim this credit if you used the single, head of household,

qualifying widow(er), or married/RDP filing jointly filing status.

Claim this credit only if all of the following apply:

•

You were married or an RDP at the end of 2019 and you used the

married/RDP filing separately filing status.

•

Your spouse/RDP was not a member of your household during the

last six months of the year.

•

You furnished over one-half the household expenses for your

dependent mother’s or father’s home, whether or not she or he lived

in your home.

To figure the amount of this credit, use the worksheet for the Credit for

Joint Custody Head of Household, on this page.

On the last line of the worksheet, enter the result or $484, whichever is

less. Enter this amount on Form 540NR, line 52.

If you qualify for both the Credit for Joint Custody Head of Household

and the Credit for Dependent Parent, you are only allowed to claim one

or the other, not both. Select the credit that will allow the maximum

benefit.

Line 53 – Credit for Senior Head of Household — Code 163

Claim this credit if you:

•

Were 65 years of age or older on December 31, 2019*.

•

Qualified as a head of household in 2017 or 2018 by providing a

household for a qualifying individual who died during 2017 or 2018.

•

Did not have adjusted gross income over $78,441 for 2019.

*If your 65th birthday is on January 1, 2020, you are considered to be

age 65 on December 31, 2019.

If you meet all the conditions listed, you do not need to qualify to use the

head of household filing status for 2019 in order to claim this credit.

Use the worksheet below to figure this credit using whole dollars only:

1. Enter the amount from Form 540NR, line 19........ 1

2. Credit percentage — 2% ....................... 2 x .02

3. Credit amount. Multiply line 1 by line 2.

Enter on this line the result or $1,478, whichever is less.

Enter this amount on Form 540NR, line 53

......... 3

Line 54 and Line 55 – Credit Percentage and Credit Amount

If you claimed credits on line 51, line 52, or line 53, complete the

worksheet below to compute your credit percentage and the allowable

prorated credit to enter on line 55 using whole dollars only. If you

completed Schedule P (540NR), see the instructions above the line 51

instructions.

Part I – Credit Percentage

1. Enter the percentage amount from line 38 here and on Form 540NR,

line 54. If more than 1, enter 1.0000 ............. 1 _ . _ _ _ _

Part II – Credit Amount

Credit for Joint Custody Head of Household

1. Enter the amount from Form 540NR, line 51 ...... 1

2. Credit Percentage from Part I, line 1. ............ 2 x

3. Multiply line 1 by line 2. ...................... 3

4. Enter the lesser of the amount from line 3 or $484 ......4

Credit for Dependent Parent

5. Enter the amount from Form 540NR, line 52 ...... 5

6. Credit Percentage from Part I, line 1. ............ 6 x

7. Multiply line 5 by line 6. ...................... 7

8. Enter the lesser of the amount on line 7 or $484 ........8

Credit for Senior Head of Household

9. Enter the amount from Form 540NR, line 53 ......9

10. Credit Percentage from Part I, line 1. ...........10 x

11. Multiply line 9 by line 10. ....................11

12. Enter the lesser of the amount on line 11 or $1,478 ....12

Total Prorated Credits

13. Add line 4, line 8, and line 12. Enter the

result here and on Form 540NR, line 55.

..............13

Line 58 through Line 60 – Additional Special Credits

A code identifies each credit. To claim only one or two credits, enter the

credit name, code, and amount of the credit on line 58 and line 59.

To claim more than two credits, use Schedule P (540NR), Part III. See

Schedule P (540NR) instructions, “How to Claim Your Credits.”

Important: Attach Schedule P (540NR) and any required supporting

schedules or statements to your Form 540NR.

Carryovers: If you claim a credit with carryover provisions and the

amount of the credit available this year exceeds your tax, carry over any

excess credit to future years until the credit is used (unless the carryover

period is a fixed number of years). If you claim a credit carryover for

an expired credit, use form FTB 3540, Credit Carryover and Recapture

Summary, to figure the amount of the credit.

Credit for Child Adoption Costs — Code 197

For the year in which an adoption decree or an order of adoption is

entered (e.g. adoption is final), claim a credit for 50% of the cost of

adopting a child who was both:

•

A citizen or legal resident of the United States

• In the custody of a California public agency or a California political

subdivision

Instructions: Form 540NR e-file at ftb.ca.gov

Page 14 540NR Tax Booklet 2019

Treat a prior unsuccessful attempt to adopt a child (even when the

costs were incurred in a prior year) and a later successful adoption

of a different child as one effort when computing the cost of adopting

the child. Include the following costs if directly related to the adoption

process:

•

Fees for Department of Social Services or a licensed adoption agency

• Medical expenses not reimbursed by insurance

• Travel expenses for the adoptive family

Note:

•

This credit does not apply when a child is adopted from another

country or another state, or who was not in the custody of a

California public agency or a California political subdivision.

•

Any deduction for the expenses used to claim this credit must be

reduced by the amount of the child adoption costs credit claimed.

Use the following worksheet to figure this credit using whole dollars

only. If more than one adoption qualifies for this credit, complete a

separate worksheet for each adoption. The maximum credit is limited to

$2,500 per minor child.

1. Enter qualifying costs for the child ............... 1

2. Credit percentage — 50% ...................... 2 x .50

3. Credit amount. Multiply line 1 by line 2.

Do not enter more than $2,500

.................. 3

Your allowable credit is limited to $2,500 for 2019. You may carryover

the excess credit to future years until the credit is used.

Line 61 – Nonrefundable Renter’s Credit

If you paid rent for at least six months in 2019 on your principal

residence located in California you may qualify to claim the

nonrefundable renter’s credit which may reduce your tax. Complete the

qualification record on page 21.

Line 63

Subtract the amount on line 62 from the amount on line 42. Enter the

result on line 63. If the amount on line 62 is more than the amount on

line 42, enter -0-.

Other Taxes

Attach the specific form or statement required for each item below.

Line 71 – Alternative Minimum Tax (AMT)

If you claim certain types of deductions, exclusions, and credits, you

may owe AMT if your total income is more than:

•

$98,330 married/RDP filing jointly or qualifying widow(er)

• $73,748 single or head of household

• $49,163 married/RDP filing separately

A child under age 19 or a student under age 24 may owe AMT if the sum

of the amount on line 19 (taxable income) and any preference items

listed on Schedule P (540NR) and included on the return is more than

the sum of $7,750 plus the child’s earned income.

AMT income does not include income, adjustments, and items of tax

preference related to any trade or business of a qualified taxpayer who

has gross receipts, less returns and allowances, during the taxable year

of less than $1,000,000 from all trades or businesses.

Get Schedule P (540NR) for more information. See “Where To Get

Income Tax Forms and Publications.”

Line 72 – Mental Health Services Tax

If your taxable income or nonresident CA source taxable income is more

than $1,000,000, compute the Mental Health Services tax below using

whole dollars only:

1. CA Taxable income from Form 540NR,

line 35

...................................1 __________

2. Less.....................................2 $(1,000,000)

3. Subtotal ..................................3 __________

4. Tax rate – 1%..............................4 x _.01

5. Mental Health Services Tax – Multiply line 3 by line 4.

Enter this amount here and on Form 540NR,

line 72

...................................5 __________

Line 73 – Other Taxes and Credit Recapture

If you received an early distribution of a qualified retirement plan and

were required to report additional tax on your federal tax return, you may

also be required to report additional tax on your California tax return. Get

form FTB 3805P, Additional Taxes on Qualified Plans (Including IRAs)

and Other Tax-Favored Accounts. If required to report additional tax,

report it on line 73 and write “FTB 3805P” to the left of the amount.

In general, California conforms to federal law for income received under

IRC Section 409A on a nonqualified deferred compensation (NQDC) plan

and discounted stock options and stock appreciation rights. Income

received under IRC Section 409A is subject to an additional 5% tax plus

interest. Include the additional tax, if any, on line 73. Write “NQDC” on

the dotted line to the left of the amount.

If you owe interest on deferred tax from installment obligations, include

the additional tax, if any, in the amount you enter on line 73. Write “IRC

Section 453A interest” and the amount on the dotted line to the left of

the amount on line 73.

If you used form(s):

• FTB 3540, Credit Carryover and Recapture Summary

• FTB 3554, New Employment Credit

Include the additional tax for credit recapture, if any, on line 73. Write

the form number on the dotted line to the left of the amount on line 73.

Payments

Have your federal Form(s) W-2, Wage and Tax Statement, W-2G, Certain

Gambling Winnings, 1099-DIV, Dividends and Distributions, 1099-INT,

Interest Income, 1099-MISC, Miscellaneous Income, 1099-OID, Original

Issue Discount, 1099-R, Distributions from Pensions, Annuities,

Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.,

California Form(s) 592-B, Resident and Nonresident Withholding Tax

Statement, and 593, Real Estate Withholding Tax Statement, before you

begin this section.

If you received wages and do not have a Form W-2, see page 25,

Question 2.

e-file is fast, easy, and secure! Instructions: Form 540NR

540NR Tax Booklet 2019 Page 15

Line 81 – California Income Tax Withheld

Enter the total California income tax withheld from your federal Form(s):

• W-2, box 17

• W-2G, box 15

• 1099-DIV, box 15

• 1099-INT, box 17

• 1099-MISC, box 16

• 1099-OID, box 14

• 1099-R, box 12

Do not include city, local, or county tax withheld, tax withheld by other

states, or nonconsenting nonresident (NCNR) member’s tax from

ScheduleK-1 (568), line 15e. Do not include nonresident or real estate

withholding from Form(s) 592-B or 593, on this line as withholding. See

line 83. If you had California tax withheld and did not receive Form(s)

W-2 or 1099, contact the entity that paid the income.

If you received Form(s) 1099-DIV, 1099-INT, 1099-MISC, 1099-OID, or

1099-R showing California income tax withheld, include in the total on

line81 the amount(s) withheld and attach a copy of the Form(s) 1099 to

the lower front of your tax return.

Generally, tax should not be withheld on Form 1099-MISC. If you

want to pre-pay tax on income reported on Form 1099-MISC, use

Form 540-ES, Estimated Tax for Individuals.

Line 82 – 2019 CA Estimated Tax and Other Payments

Enter the total of any:

•

California estimated tax payments you made using 2019

Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.

• Overpayment from your 2018 California income tax return that you

applied to your 2019 estimated tax.

•

Payment you sent with form FTB 3519, Payment for Automatic

Extension for Individuals.

•

California estimated tax payments made on your behalf by an

estate or trust on Schedule K-1 (541) or an S corporation on

Schedule K-1(100S).

If you are including NCNR tax, write “LLC” on the dotted line to the

left of the amount on line 82, and attach Schedule K-1 (568) with the

amount of the NCNR tax claimed. The LLC’s return must be filed before

an individual member’s account can be credited. If you e-file, attach any

requested forms, schedules and documents according to your software’s

instructions.

If you and your spouse/RDP paid joint estimated taxes but are now filing

separate income tax returns, either of you may claim the entire amount

paid, or each may claim part of the joint estimated tax payments. If you

want the estimated tax payments to be divided, notify the FTB before

you file the tax returns so the payments can be applied to the proper

account. The FTB will accept in writing, any divorce agreement (or

court-ordered settlement) or a statement showing the allocation of the

payments along with a notarized signature of both taxpayers.

Send statements to:

JOINT ESTIMATED CREDIT ALLOCATION MS F283

TAXPAYER SERVICES CENTER

FRANCHISE TAX BOARD

PO BOX 942840

SACRAMENTO CA 94240-0040

To view payments made or get your current account balance, go to

ftb.ca.gov and login or register for MyFTB.

If you or your spouse/RDP made separate estimated tax payments,

but are now filing a joint income tax return, add the amounts you each

paid. Attach a statement to the front of your Form 540NR explaining

that payments were made under both SSNs. If you e-file, attach any

requested forms, schedules and documents according to your software’s

instructions.

You do not have to make estimated tax payments if you are a

nonresident or new resident of California in 2020 and did not have a

California tax liability in2019.

Line 83 – Withholding (Form 592-B and/or 593)

If you were a nonresident who received California source income or sold

California real estate, enter the total California tax withheld from your

Form(s) 592-B and 593. Attach a copy of Form(s) 592-B and 593 to the

lower front of Form 540NR, Side 1.

If your filing status changed after escrow closed and before filing

your California tax return, please contact us at 888.792.4900, prior to

filing your California tax return, for instructions on how to claim your

withholding credit.

Do not include withholding from other forms on this line. Do not include

NCNR member’s tax from Schedule K-1 (568), line 15e as withholding,

see line 82.

Line 84 – Excess California SDI (or VPDI) Withheld

You may be entitled to claim a credit for excess State Disability

Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) if you

meet all of the following conditions:

•

You had two or more California employers during 2019.

•

You received more than $118,371 in gross wages from California

sources.

•

The amounts of SDI (or VPDI) withheld appear on your Form(s) W-2.

Be sure to attach your Form(s) W-2 to your Form 540NR.

If SDI (or VPDI) was withheld from your wages by a single employer,

at a rate of more than 1.00% of your gross wages, you may not claim

excess SDI (or VPDI) on your Form 540NR. Contact the employer for a

refund.

To determine the amount to enter on line 84, complete the Excess SDI

(or VPDI) Worksheet below. If married/RDP filing jointly, figure the

amount of excess SDI (or VPDI) separately for each spouse/RDP.

Excess SDI (or VPDI) Worksheet

Use whole dollars only

Follow the instructions below to figure the amount of excess SDI to

enter on Form 540NR, line 84. If you are married or an RDP and file a

joint tax return, you must figure the amount of excess SDI (or VPDI)

separately for each spouse/RDP.

You

Your

Spouse/

RDP

1. Add amounts of SDI (or VPDI) withheld

shown on your Forms W-2.

Enter the total here

................... 1

2. 2019 SDI (or VPDI) limit............... 2

$1,183.71 $1,183.71

3. Excess SDI (or VPDI) withheld. Subtract

line 2 from line 1. Enter the results here.

Combine the amounts on line 3 and enter

the total, in whole dollars only, on

Form 540NR, line 84

.................. 3

If zero or less, enter -0- on line 84.

Line 85 – Earned Income Tax Credit (EITC)

Enter your Earned Income Tax Credit from form FTB 3514, California

Earned Income Tax Credit, line 22.

Line 86 - Young Child Tax Credit (YCTC)

Enter your Young Child Tax Credit from form FTB 3514, line 30.

Line 87

For the Claim of Right credit, follow the reporting instructions in

Schedule CA (540NR), Part III, line 16 under the Claim of Right.

Claim of Right: If you are claiming the tax credit on your California tax

return, include the amount of the credit in the total for this line. Write

in “IRC1341” and the amount of the credit to the left of the amount

column.

Instructions: Form 540NR e-file at ftb.ca.gov

Page 16 540NR Tax Booklet 2019

To determine if you are entitled to this credit, refer to your prior year

California Form 540, Form 540NR (Long or Short), Schedule CA (540),

or Schedule CA (540NR), column E, to verify the amount was included

in your CA taxable income. If the amount repaid under a “Claim of Right”

was not originally taxed by California, you are not entitled to claim the

credit.

Overpaid Tax or Tax Due

To avoid a delay in the processing of your tax return, enter the correct

amounts on line 101 through line 104.

Line 101 – Overpaid Tax

If the amount on line 87 is more than the amount on line 74, subtract

the amount on line 74 from the amount on line 87. Enter the result on

line 101. Your payments and credits are more than your tax.

Line 102 – Amount You Want Applied to Your

2020 Estimated Tax

Apply all or part of the amount on line 101 to your estimated tax for

2020. Enter on line 102 the amount of line 101 you want applied to

2020.

An election to apply an overpayment against estimated tax is binding.

Once the election is made, the overpayment cannot be applied to a

deficiency after the due date of the tax return.

Line 103 – Overpaid Tax Available This Year

If you entered an amount on line 102, subtract it from the amount on

line 101. Enter the result on line 103. You may have this entire amount

refunded to you or make contributions to the California Seniors Special

Fund or make other voluntary contributions from this amount. If

you make a contribution, skip line 104 and go to the instructions for

contributions.

Line 104 – Tax Due

If the amount on line 87 is less than the amount on line 74, subtract

the amount on line 87 from the amount on line 74. Enter the result on

line 104. Your tax is more than your payments and credits.

There is a penalty for not paying enough tax during the year. You may

have to pay a penalty if:

•

The tax due on line 104 is $500 or more ($250 or more if

married/RDP filing separately).

•

The amount of state income tax withheld on line 81 is less than 90%

of the amount of your total tax on line 74.

If you owe a penalty, the FTB will figure the penalty and send you a bill.

Contributions

You can make voluntary contributions to the funds listed on

Form 540NR, Side 4. See “Voluntary Contributions Fund Descriptions”

for more information.

You may also contribute any amount to the State Parks

ProtectionFund/Parks Pass Purchase. To receive a single annual park

pass, your contribution must equal or exceed $195. When applicable,

FTB will forward your name and address from your tax return to the

Department of Parks and Recreation (DPR) who will issue a single

Vehicle Day Use Annual Pass to you. Only one pass will be provided

per tax return. You may contact DPR directly to purchase additional

passes. If there is an error on your tax return in the computation of total

contributions or if we disallow the contribution you requested because

there is no credit available for the tax year, your name and address

will not be forwarded to DPR. Any contribution less than $195 will be

treated as a voluntary contribution and may be deducted as a charitable

contribution. For more information, go to parks.ca.gov/annualpass/ or

email info@parks.ca.gov.

Code 400 – Contribution to California Seniors Special Fund

If you and/or your spouse/RDP are 65 years of age or older and claim

the Senior Exemption Credit on line 9, you may make a combined total

contribution of up to $244 or $122 per spouse/RDP. Contributions

entered on code 400 will be distributed to The Area Agency on Aging

Council of California (TACC) to provide advice on and sponsorship of

Senior Citizen issues. Any excess contributions not required by TACC

will be distributed to senior citizen service organizations throughout

California for meals, adult day care, and transportation.

Use the worksheet below to figure your contribution:

1. If you contribute, enter $122; if you and

your spouse/RDP contribute, enter $244

.........1 ____________

2. Enter the ratio from Form 540NR, line 38 ........2 ____________

3. Contribution amount. Multiply line 1

by line 2. Enter the result (rounded to the

nearest whole dollar) here

....................3 ____________

You may contribute any amount up to the amount on line 3. Enter your

contribution on the line for code 400.

Line 120 – Total Contributions

Add code 400 through code 444. Enter the result on line 120.

Amount You Owe

Add or subtract correctly to figure the amount you owe.

Line 121 – Amount You Owe

If you did not enter an amount on line 120, enter the amount from

line 104 on line 121. This is the amount you owe with your Form 540NR.

If you entered an amount on line 120, add that amount to the amount on

line 104. Enter the result on line 121. This is the amount you owe with

your Form 540NR.

If you have an amount on line 103 and line 120, subtract line 120

from line 103. If line 120 is more than line 103 enter the difference on

line 121.

To avoid a late filing penalty, file your Form 540NR by the extended due

date even if unable to pay the amount you owe.

Mandatory Electronic Payments. You are required to remit all your

payments electronically once you make an estimate or extension

payment exceeding $20,000 or you file an original return with a total

tax liability over $80,000. Once you meet this threshold, all subsequent

payments regardless of amount, tax type, or taxable year must be

remitted electronically. The first payment that would trigger the

mandatory e-pay requirement does not have to be made electronically.

Individuals that do not send the payment electronically will be subject to

a 1% noncompliance penalty.

You can request a waiver from mandatory e-pay if one or more of the

following is true:

•

You have not made an estimated tax or extension payment in excess

of $20,000 during the current or previous taxable year.

•

Your total tax liability reported for the previous taxable year did not

exceed $80,000.

•

The amount you paid is not representative of your total tax liability.

For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay.

Electronic payments can be made using Web Pay on FTB’s website,

electronic funds withdrawal (EFW) as part of the e-file tax return, or your

credit card.

Payment Options

•

Electronic Funds Withdrawal – Instead of paying by check or money

order, you may use this convenient option if you e-file. Provide your

bank information, amount you want to pay, and the date you want the

balance due to be withdrawn from your account. Your tax preparation

software will offer this option.

• Web Pay – Pay the amount you owe using our secure online

payment service. Go to ftb.ca.gov/pay for more information.

e-file is fast, easy, and secure! Instructions: Form 540NR

540NR Tax Booklet 2019 Page 17

• Credit Card – Whether you e-file or file by mail, you can use

your Discover, MasterCard, Visa, or American Express card to

pay your personal income taxes. If you pay by credit card, do not

mail form FTB3519 to us. Call 800.272.9829 or go to the Official

Payments Corporation website at ofcialpayments.com, and use

the jurisdiction code 1555. Official Payments Corporation charges a

convenience fee for using this service.

• Check or Money Order – Using black or blue ink, make your check or

money order payable to the “Franchise Tax Board.” Do not send cash or

other items of value (such as stamps, lottery tickets, foreign currency,

and gift cards). Write your SSN or ITIN and “2019 Form 540NR” on the

check or money order. Enclose, but do not staple, your payment with

your return.

Make all checks or money orders payable in U.S. dollars and drawn

against a U.S. financial institution. Do not combine your 2019 tax

payment and any 2020 estimated tax payment in the same check.

Prepare two separate checks and mail each in a separate envelope.

If you e-filed your tax return, mail your check or money order with

form FTB 3582, Payment Voucher for Individual e-filed Returns.

Do not mail a copy of your e-filed tax return.

A penalty may be imposed if your check is returned by your bank for

insufficient funds.

If you enter an amount on line 122 or line 123, see the instructions

for line 124 for information about how to prepare your check or

money order.

Paying by Credit Card – Whether you e-file or file by mail, use your

Discover, MasterCard, Visa, or American Express card to pay your

personal income taxes (tax return balance due, extension payment,

estimated tax payment, or tax due with bill notice). There is a

convenience fee for this service. This fee is paid directly to Official

Payments Corporation based on the amount of your tax payment.

Convenience Fee

•

2.30% of the tax amount charged (rounded to the nearest cent)

• Minimum fee: $1

Example: Tax Payment = $753.56 Convenience Fee = $17.33

When will my payments be effective?

Your payment is effective on the date you charge it.

What if I change my mind?

If you pay your tax liability by credit card and later reverse the credit card

transaction, you may be subject to penalties, interest, and other fees

imposed by the FTB for nonpayment or late payment of your tax liability.

How do I use my credit card to pay my income tax bill?

Once you have determined the type of payment and how much you owe,

the following information is needed:

•

Your Discover, MasterCard, Visa, or American Express card

• Credit card number

• Expiration date

• Amount you are paying

• Your and your spouse’s/RDP’s SSN (or ITIN)

• First 4 letters of your and your spouse’s/RDP’s last name

• Taxable year

• Home phone number (including area code)

• ZIP Code for address where your monthly credit card bill is sent

• FTB Jurisdiction Code: 1555

Go to the Official Payments Corporation website at ofcialpayments.com

and select Payment Center, or call 800.2PAY.TAX or 800.272.9829 and

follow the recorded instructions. Official Payments Corporation provides

customer assistance at 877.297.7457 Monday through Friday, 5:00

a.m. to 5:00 p.m. PST. Official Payments Corporation will tell you the

convenience fee before you complete your transaction. Decide whether

to complete the transaction at that time.

Payment Date : ___________ Confirmation Number: _______________

If you cannot pay the full amount shown on Form 540NR, line 121, see

the information regarding monthly payments on page 25, question 4.

Interest and Penalties

If you file your tax return or pay your tax after the original due date, you

may owe interest and penalties on the tax due.

Do not reduce the amount on line 101 or increase the amount on

line 104 by any penalty or interest amounts. Enter on Form 540NR, line

122 the amount of interest and penalties.

Line 122 – Interest and Penalties

Interest. Interest will be charged on any late filing or late payment

penalty from the original due date of the return to the date paid. In

addition, if other penalties are not paid within 15 days, interest will be

charged from the date of the billing notice until the date of payment.

Interest compounds daily and the interest rate is adjusted twice a year.

The FTB website has a chart of interest rates in effect since 1976. Go to

ftb.ca.gov and search for interest rates.

Late Filing of Tax Return. If you do not file your tax return by

October15,2020, you will incur a late filing penalty plus interest from

the original due date of the tax return. The maximum total penalty is

25% of the tax not paid if the tax return is filed after October 15, 2020.

The minimum penalty for filing a tax return more than 60 days late is

$135 or 100% of the balance of tax due, whichever is less.

Late Payment of Tax. If you fail to pay your total tax liability

byApril15,2020, you will incur a late payment penalty plus interest. The

penalty is 5% of the tax not paid when due plus 1/2% for each month, or

part of a month, the tax remains unpaid. We may waive the late payment

penalty based on reasonable cause. Reasonable cause is presumed

when 90% of the tax shown on the return is paid by the original due

date of the return. However, the imposition of interest is mandatory. If,

after April 15, 2020, you find that your estimate of tax due was too low,

pay the additional tax as soon as possible to avoid or minimize further

accumulation of penalties and interest.

Other Penalties. We may impose other penalties if a payment is

returned for insufficient funds. We may also impose penalties for

negligence, substantial understatement of tax, and fraud.

Line 123 – Underpayment of Estimated Tax

You may be subject to an estimated tax penalty if any of the following is

true:

•

Your withholding and credits are less than 90% of your current tax

year liability.

•

Your withholding and credits are less than 100% of your prior

year tax liability (110% if AGI is more than $150,000 or $75,000 if

married/RDP filing separately).

•

You did not pay enough through withholding to keep the amount

you owe with your tax return under $500 ($250 if married/RDP filing

separately).

•

You did not make the required estimate payments, if you pay an

installment after the date it is due, or if you underpay any installment,

a penalty may be assessed on the portion of estimated tax that was

underpaid from the due date of the installment to the date of payment

or the due date of your return, whichever is earlier. Get the 2019 form

FTB 5805 for more information.

The FTB can figure the penalty for you when you file your tax return and

send you a bill.

Is line 104 less than $500 ($250 if married/RDP filing separately)?

Yes

Stop. You may not be subject to an estimated payment penalty.

Continue. You may be subject to an estimated payment penalty.

Is line 104 less than 10% of the amount on line 63 (excluding the tax on

lump-sum distributions on line 41)?

Yes

Stop. You may not be subject to an estimated payment penalty.

You may be subject to an estimated payment penalty, see form

FTB 5805, Underpayment of Estimated Tax by Individuals and

Fiduciaries (or form FTB 5805F, Underpayment of Estimated Tax

by Farmers and Fishermen).

Instructions: Form 540NR e-file at ftb.ca.gov

Page 18 540NR Tax Booklet 2019

The underpayment of estimated tax penalty shall not apply to the extent

the underpayment of an installment was created or increased by any

provision of law that is chaptered during and operative for the taxable

year of the underpayment. To request a waiver of underpayment of

estimated tax penalty, get form FTB 5805 or form FTB 5805F. See

“Where To Get Income Tax Forms and Publications.”

If you complete one of these forms, enter the amount of the penalty on

line 123 and check the correct box on line 123. Complete and attach

the form if you claim a waiver, use the annualized income installment

method, or pay tax according to the schedule for farmers and fishermen,

even if no penalty is owed.

See “Important Dates” for more information on estimated tax payments

and how to avoid the underpayment penalty.

Line 124 – Total Amount Due

Is there an amount on line 121?

Yes

Add line 121, line 122, and line 123. Enter the result on line 124.

For payment options, see line 121 instructions.

Go to line 125.

Refund and Direct Deposit

Line 125 – Refund or No Amount Due

Did you report amounts on line 120, line 122, or line 123?

No Enter the amount from line 103 on line 125. This is your refund

amount. If it is less than $1, attach a written statement to your Form

540NR requesting the refund.

Yes

Combine the amounts from line 120, line 122, and line 123. If the

result is:

• More than line 103, subtract line 103 from the sum of line 120,

line 122, and line 123 and enter the result on line 124. This

is your total amount due. For payment options, see line 121

instructions.

• Less than line 103, subtract the sum of line 120, line 122, and

line 123 from line 103 and enter on line 125. This is your refund

amount.

Line 126 and Line 127 – Direct Deposit of Refund

Direct deposit is safe and convenient. To have your refund directly

deposited into your bank account, fill in the account information on

Form 540NR, Side 5, line 126 and line 127. Fill in the routing and

account numbers and indicate the account type. Verify routing and

account numbers with your financial institution. Do not attach a voided

check or deposit slip. See the illustration on this page.

Individual taxpayers may request that their refund be electronically

deposited into more than one checking or savings account. This allows

more options for managing your refund. For example, you can request

part of your refund go to your checking account to use now and the rest

to your savings account to save for later.

The routing number must be nine digits. The first two digits must be 01

through 12 or 21 through 32. On the sample check, the routing number

is 250250025. The account number can be up to 17 characters and

can include numbers and letters. Include hyphens but omit spaces and

special symbols. On the sample check, the account number is 202020.

Check the appropriate box for the type of account. Do not check more

than one box for each line.

Enter the portion of your refund you want directly deposited into each

account. Each deposit must be at least $1. When filing an original return,

the total of line 126 and line 127 must equal the total amount of your

refund on line 125. If line 126 and line 127 do not equal line 125, the

FTB will issue a paper check.

When filing an amended return, only complete the amended Form

540NR through line 125. Next complete the California Schedule X. The

amount from Schedule X, line 11 is your additional refund amount. This

amount will be carried over to your amended Form 540NR and will be

entered on line 126 and line 127. The total of the amended Form 540NR,

line 126 and line 127 must equal the total amount of your refund on

Schedule X, line 11. If the total of the amended Form 540NR, line126

and line 127 do not equal Schedule X, line 11, the FTB will issue a

papercheck.

Adjusted Refunds – If there is a change made to your refund, you will

still receive your refund via direct deposit. For more information on

direct deposit of adjusted refunds, go to ftb.ca.gov and search for direct

deposit.

Caution: Check with your financial institution to make sure your deposit

will be accepted and to get the correct routing and account numbers.

The FTB is not responsible for a lost refund due to incorrect account

information entered by you or your representative.

Prior to depositing the refund, FTB may first verify with your financial

institution that the name on the account you designated to receive the

direct deposit refund matches the name provided on the tax return.

Some financial institutions will not allow a joint refund to be deposited to

an individual account. If the direct deposit is rejected, the FTB will issue

a papercheck.

Direct Deposit for ScholarShare 529 College Savings Plans – If you

have a ScholarShare 529 College Savings Plan account maintained

by the ScholarShare Investment Board, you may have your refund

directly deposited to your ScholarShare account. Please visit

scholarshare529.com for instructions.

Sign Your Tax Return

Sign your tax return in the designated space on Side 5. If you file a joint

tax return, your spouse/RDP must also sign it.

Include your preferred phone number and email address in case the

FTB needs to contact you regarding your tax return. By providing this

information the FTB will be able to provide you better customer service.

Joint Tax Return. If you file a joint tax return, both you and your

spouse/RDP are generally responsible for the tax and any interest or

penalties due on the tax return. This means that if one spouse/RDP does

not pay the tax due, the other spouse/RDP may have to pay the tax due.

See “Innocent Joint Filer Relief” under Additional Information section for

more information.

Paid Preparer’s Information. If you pay a person to prepare your

Form 540NR, that person signs and completes the area at the bottom

of Side 5 including an identification number. The IRS requires a paid

tax preparer to get and use a preparer tax identification number (PTIN).

If the preparer has a federal employer identification number (FEIN), it

should be entered only in the space provided. A paid preparer must give

you a copy of your tax return to keep for your records.

Third Party Designee. If you want to allow your preparer, a friend,

family member, or any other person you choose to discuss your 2019

tax return with the FTB, check the “Yes” box in the signature area of your

tax return. Also print the designee’s name and telephone number.

John Doe

Mary Doe

1234 Main Street

Anytown, CA 99999

1234

15-0000/0000

PAY TO THE

ORDER OF

ANYTOWN BANK

Anytown, CA 99999

I:250250025 I:202020•1234

DOLLARS

For

Do not include

the check number

Routing

number

Account

number

e-file is fast, easy, and secure! Instructions: Form 540NR

If you check the “Yes” box, you, and your spouse/RDP if filing a joint

tax return, are authorizing the FTB to call the designee to answer any

questions that may arise during the processing of your tax return. You

are also authorizing the designee to:

•

Give the FTB any information that is missing from your tax return.

• Call the FTB for information about the processing of your tax return

or the status of your refund or payments.

•

Receive copies of notices or transcripts related to your tax return,

upon request.

•

Respond to certain FTB notices about math errors, offsets, and tax

return preparation.

You are not authorizing the designee to receive any refund check, bind

you to anything (including any additional tax liability), or otherwise

represent you before the FTB. If you want to expand or change the

designee’

s authorization, go to ftb.ca.gov/poa.

The authorization will automatically end no later than the due date

(without regard to extensions) for filing your 2020 tax return. This is

April 15, 2021, for most people. If you wish to revoke the authorization

before it ends, notify us by telephone at 800.852.5711 or by writing to

Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0040,

include your name, SSN, and the designee’s name.

Power of Attorney.

If another person prepared your tax return, he or she is

not automatically granted access to your tax information in future dealings

with us. At some point, you may wish to designate someone to act on

your behalf in matters related or unrelated to your 2019 tax return (e.g., an

audit examination). To protect your privacy, you must submit to us a legal

document called a “Power of Attorney” (POA) authorizing another person

to discuss or receive personal information about your income tax records.

For more information, go to ftb.ca.gov/poa.

Check Your Social Security Number (or ITIN). Verify that you have

written your social security number (or ITIN) in the spaces provided at

the top of Form 540NR. If you file a joint tax return, verify that you and

your spouse’s/RDP’s numbers are entered in the same order as your

names.

Filing Your Tax Return

Important: Attach a copy of your federal income tax return, and all

supporting federal forms and schedules to the back of Form 540NR.

Federal Form(s) W-2, W-2G, and 1099, and CA Form(s) 592-B, and

593.

Attach all the Form(s) W-2 and W-2G you received to the lower

front of your tax return. Also, attach any Form(s) 1099, 592-B, and 593

showing California income tax withheld.

If you do not receive your Form(s) W-2 by January 31, 2020, contact

your employer or go to ftb.ca.gov and login or register for MyFTB. Only

your employer can issue or correct a Form W-2. If you cannot get a copy

of your Form W-2, complete form FTB 3525, Substitute for Form W-2,

Wage and Tax Statement, or Form 1099-R,

Distributions from Pensions,

Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance

Contracts, etc. See “Where To Get Income Tax Forms and Publications.”

If you forget to send your Form(s) W-2 or any other withholding form(s)

with your income tax return, do not send it separately, or with another

copy of your tax return. Wait until the FTB requests it from you.

540NR Tax Booklet 2019 Page 19

Assembling Your Tax Return

Assemble your tax return in the order shown below.

Caution: Form 540NR has five sides. If filing Form 540NR, you must file

all five sides with the FTB.

Mailing Your Tax Return

If you owe, mail your tax return to:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0001

If you have a refund, or if no amount due, mail your tax return to:

FRANCHISE TAX BOARD

PO BOX 942840

SACRAMENTO CA 94240-0001

Copy of other state tax return

Copy of federal tax return

Supporting California Schedules

Side

Form 540NR

Side

Form 540NR

Side

Form 540NR

Side

Form 540NR

Side

Form 540NR

W-2

W-2G

1099

592-B

593

Enclose, but do not

staple, any payment.

Page 20 540NR Tax Booklet 2019

THIS PAGE INTENTIONALLY LEFT BLANK

Visit our website:

ftb.ca.gov

Nonrefundable Renter’s Credit Qualication Record

e-file and skip this page! The tax software product you use to e-file will help you find out if you qualify for this credit and will figure the correct

amount of the credit automatically. Go to ftb.ca.gov to check your e-file options.

If you were a resident of California for at least six months in 2019 and paid rent on property in California, which was your principal residence, you may qualify

for a credit that you can use to reduce your tax. Answer the questions below to see if you qualify. For purposes of California income tax, references to a spouse,

husband, or wife also refer to a California registered domestic partner (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. For more information on RDPs, get FTB Pub. 737.

Donot mail this record. Keep with your tax records.

540NR Tax Booklet 2019 Page 21

1. Were you a resident of California for at least six full months of the tax year in 2019?

Military personnel. If you are not a legal resident of California, you do not qualify for this credit. Your spouse/RDP may claim up to a maximum of $60 if he or she was a

resident during 2019, and is otherwise qualified.

YES. Go to question 2. NO. Stop. You do not qualify for this credit.

2. Is your adjusted gross income from all sources on your Form 540NR, line 17:

• $42,932 or less if single or married/RDP filing separately

• $85,864 or less if married/RDP filing jointly, head of household, or qualifying widow(er)?

YES. Go to question 3. NO. Stop here. You do not qualify for this credit.

3. Did you pay rent, for at least half of 2019, on property (including a mobile home that you owned on rented land) in California, which was your

principal residence?

YES. Go to question 4. NO. Stop here. You do not qualify for this credit.

4. Can you be claimed as a dependent by a parent, foster parent, legal guardian, or any other person in 2019?

NO. Go to question 6. YES. Go to question 5.

5. For more than half the year in 2019, did you live in the home of the person who can claim you as a dependent?

NO. Go to question 6. YES. Stop here. You do not qualify for this credit.

6. Was the property you rented exempt from property tax in 2019?

You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property includes most

government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for

the property you rented, then you may claim this credit.

NO. Go to question 7. YES. Stop here. You do not qualify for this credit.

7. Did you claim the homeowner’s property tax exemption anytime during 2019?

You do not qualify for this credit if you or your spouse/RDP received a homeowner’s property tax exemption at any time during the year. However, if you lived apart from

your spouse/RDP for the entire year and your spouse/RDP received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if

you are otherwise qualified.

NO. Go to question 8. YES. If your filing status is single or married/RDP filing separately, stop here, you do not qualify for

this credit. If your filing status is married/RDP filing jointly, go to question 9.

8. Were you single in 2019?

YES. Go to question 11. NO. Go to question 9.

9. Did your spouse/RDP claim the homeowner’s property tax exemption anytime during 2019?

You do not qualify for this credit if you or your spouse/RDP received a homeowner’s property tax exemption at any time during the year. However, if you lived apart from

your spouse/RDP for the entire year and your spouse/RDP received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if

you are otherwise qualified.

NO. Go to question 11. YES. If both you and your spouse/RDP claimed the homeowner’s property tax exemption,

stop here, you do not qualify for this credit. Otherwise, go to question 10.

10. Did you and your spouse/RDP maintain separate residences for the entire year in 2019?

YES. Go to question 11. NO. Stop here. You do not qualify for this credit.

11. Use the following chart to nd the amount of your credit based on the number of full months you were a resident of and rented property in California

in 2019. Enter the amount on the line below. If married/RDP filing jointly where one spouse/RDP claimed the homeowner’s property tax exemption and both

spouses/RDPs lived apart for the entire year, enter half of the amount listed on the chart for married/RDP filing jointly on the line below. Follow the instructions

next to the chart.

$ ___ ___ ___

If this credit is the only special credit you are claiming, enter the amount on

your Form 540NR, line 61.

If you are a Form 540NR ler and are claiming additional special credits in ad-

dition to this credit, go to the instructions on page 12 for Form 540NR.

Number of months

Filing status 6 7 8 9 10 11 12

Single or married/RDP

filing separately

$30 $35 $40 $45 $50 $55 $60

Married/RDP filing

jointly, head of

household or qualifying

widow(er)

$60 $70 $80 $90 $100 $110

File

Form

540

Street Address City, State, and ZIP Code Dates Rented in 2019 (From______to______)

a_________________________________________________________________________________________________________

b_________________________________________________________________________________________________________

Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed above.

Name Street Address City, State, ZIP Code, and Telephone Number

a_________________________________________________________________________________________________________

b_________________________________________________________________________________________________________

Page 22 540NR Tax Booklet 2019

Voluntary Contribution Fund Descriptions

Make voluntary contributions of $1 or more in whole dollar amounts to the funds listed below. To contribute to the California Seniors Special Fund, use

the instructions for code 400 below. The amount you contribute either reduces your overpaid tax or increases your tax due. You may contribute only

to the funds listed and cannot change the amount you contribute after you file your tax return. For more information, go to ftb.ca.gov and search for

voluntary contributions.

Code 400, California Seniors Special Fund – If you and/or your

spouse/RDP are 65 years of age or older as of January 1, 2020, and

claim the Senior Exemption Credit, you may make a combined total

contribution of up to $244 or $122 per spouse/RDP. Contributions made

to this fund will be distributed to the Area Agency on Aging Councils

(TACC) to provide advice on and sponsorship of Senior Citizens issues.

Any excess contributions not required by TACC will be distributed to

senior citizen service organizations throughout California for meals,

adult day care, and transportation.

Code 401, Alzheimer’s Disease and Related Dementia Voluntary Tax

Contribution Fund

– Contributions will be used to provide grants to

California scientists to study Alzheimer’s disease and related disorders.

This research includes basic science, diagnosis, treatment, prevention,

behavioral problems, and caregiving. With almost 600,000 Californians

living with the disease and another 2million providing care to a loved

one with Alzheimer’s, our state is in the early stages of a major public

health crisis. Your contribution will ensure that Alzheimer’s disease

receives the attention, research, and resources it deserves. For more

information, go to cdph.ca.gov and search for Alzheimer.

Code 403, Rare and Endangered Species Preservation Voluntary Tax

Contribution Program

– Contributions will be used to help protect and

conserve California’s many threatened and endangered species and the

wild lands that they need to survive, for the enjoyment and benefit of you

and future generations of Californians.

Code 405, California Breast Cancer Research Voluntary Tax

Contribution Fund – Contributions will fund research toward preventing

and curing breast cancer. Breast cancer is the most common cancer to

strike women in California. It kills 4,000 California women each year.

Contributions also fund research on prevention and better treatment,

and keep doctors up-to-date on research progress. For more information

about the research your contributions support, go to cbcrp.org. Your

contribution can help make breast cancer a disease of the past.

Code 406, California Fireghters’ Memorial Fund – Contributions will

be used for the repair and maintenance of the California Firefighters’

Memorial on the grounds of the State Capitol, ceremonies to honor

the memory of fallen firefighters and to assist surviving loved ones,

and for an informational guide detailing survivor benefits to assist the

spouses/RDPs and children of fallen firefighters.

Code 407, Emergency Food for Families Voluntary Tax Contribution

Fund – Contributions will be used to help local food banks feed

California’s hungry. Your contribution will fund the purchase of

much-needed food for delivery to food banks, pantries, and soup

kitchens throughout the state. The State Department of Social Services

will monitor its distribution to ensure the food is given to those most in

need.

Code 408, California Peace Ofcer Memorial Foundation Fund –

Contributions will be used to preserve the memory of California’s fallen

peace officers and assist the families they left behind. Since statehood,

over 1,300 courageous California peace officers have made the ultimate

sacrifice while protecting law-abiding citizens. The non-profit charitable

organization, California Peace Officers’ Memorial Foundation, has

accepted the privilege and responsibility of maintaining a memorial for

fallen officers on the State Capitol grounds. Each May, the Memorial

Foundation conducts a dignified ceremony honoring fallen officers and

their surviving families by offering moral support, crisis counseling, and

financial support that includes academic scholarships for the children of

those officers who have made the supreme sacrifice. On behalf of all of us

and the law-abiding citizens of California, thank you for your participation.

Code 410, California Sea Otter Fund – The California Coastal

Conservancy and the Department of Fish and Wildlife will each be

allocated 50% of the contributions. Contributions allocated to the

California Coastal Conservancy will be used for research, science,

protection, projects, or programs related to the Federal Sea Otter

Recovery Plan or improving the nearshore ocean ecosystem, including,

program activities to reduce sea otter mortality. Contributions allocated

to the Department of Fish and Wildlife will be used to establish a sea

otter fund within the department’s index coding system for increased

investigation, prevention, and enforcement action.

Code 413, California Cancer Research Voluntary Tax Contribution

Fund – Contributions will be used to conduct research relating

to the causes, detection, and prevention of cancer and to expand

community-based education on cancer, and to provide prevention and

awareness activities for communities that are disproportionately at risk

or afflicted by cancer.

Code 422, School Supplies for Homeless Children Fund –

Contributions will be used to provide school supplies and health-related

products to homeless children.

Code 423, State Parks Protection Fund/Parks Pass Purchase –

Contributions will be used for the protection and preservation of

California’s state parks and for the cost of a Vehicle Day Use Annual

Pass valid at most park units where day use fees are collected. The

pass is not valid at off-highway vehicle units, or for camping, oversized

vehicle, extra vehicle, per-person, or supplemental fees. If a taxpayer’s

contribution equals or exceeds $195 the taxpayer will receive a single

Vehicle Day Use Annual Pass. Amounts contributed in excess of the

parks pass cost may be deducted as a charitable contribution for the

year in which the voluntary contribution is made. Any contribution

less than $195 will be treated as a voluntary contribution and may be

deducted as a charitable contribution. For more information, go to

parks.ca.gov/annualpass/ or email info@parks.ca.gov.

Code 424, Protect Our Coast and Oceans Voluntary Tax Contribution

Fund – Contributions will be used to provide grants to community

organizations working to protect, restore, and enhance the California

coast and ocean. Contributions will support shoreline cleanups, habitat

restoration, coastal access improvements, and ocean education

programs.

Code 425, Keep Arts in Schools Voluntary Tax Contribution Fund –

Contributions will be used by the Arts Council for the allocation of grants

to individuals or organizations administering arts programs for children in

preschool through 12th grade.

Code 431, Prevention of Animal Homelessness and Cruelty Voluntary

Tax Contribution Fund – Contributions will be used to provide funding

to programs designed to prevent and eliminate animal homelessness

and cruelty, research that explores novel approaches to preventing and

eliminating pet homelessness and the prevention, investigation, and

prosecution of animal cruelty and neglect.

Code 438, California Senior Citizen Advocacy Voluntary Tax

Contribution Fund – Contributions will be used to conduct the sessions

of the California Senior Legislature and to support its ongoing activities

on behalf of older persons.

Code 439, Native California Wildlife Rehabilitation Voluntary Tax

Contribution Fund – Contributions will be used to support the recovery

and rehabilitation of injured, sick, or orphaned native wildlife, and

conservation education.

Code 440, Rape Kit Backlog Voluntary Tax Contribution Fund –

Contributions will be used for DNA testing in the processing of rape kits.

540NR Tax Booklet 2019 Page 23

Code 441, Organ and Tissue Donor Registry Voluntary Tax

Contribution Fund – Contributions will be used for the distribution of

funds to the Donate Life California Organ and Tissue Registrar, for its

ongoing activities to maintain the Donate Life California Organ and

Tissue Donor Registry.

Code 442, National Alliance on Mental Illness California Voluntary

Tax Contribution Fund – Contributions will be used to fund the Crisis

Intervention Team Program that trains peace officers to assist, and

engage safely with persons living with mental illness.

Code 443, Schools Not Prisons Voluntary Tax Contribution Fund–

Contributions will be used to fund academic and career readiness

programs that seek to break the school-to-prison pipeline.

Code 444, Suicide Prevention Voluntary Tax Contribution Fund–

Contributions will be used to fund crisis center programs designed to

provide suicide prevention services.

Page 24 540NR Tax Booklet 2019

CREDIT CHART

Credit Name Code Description

California Competes Tax – FTB 3531 233 The credit, which is allocated and certified by the California Competes Tax Credit Committee,

is available for businesses that want to come to California or to stay and grow in California.

Website:business.ca.gov

Child Adoption Costs – Worksheet on page 14 197 50% of qualified costs in the year an adoption is ordered

Child and Dependent Care Expenses – FTB 3506

See the instructions on page 12

232 Similar to the federal credit except that the California credit amount is based on a

specified percentage of the federal credit.

College Access Tax – FTB 3592 235 The credit, which is allocated and certified by the California Educational Facilities Authority, is

available for taxpayers who contribute to the College Access Tax Credit Fund.

Website: treasurer.ca.gov/cefa

Dependent Parent – See page 13 173 Must use married/RDP filing separately status and have a dependent parent

Disabled Access for Eligible Small Business –

FTB 3548

205 Similar to the federal credit but limited to $125 based on 50% of qualified expenditures

that do not exceed $250

Donated Agricultural Products Transportation –

FTB 3547

204 50% of the costs paid or incurred for the transportation of agricultural products donated

to nonprofit charitable organizations

Earned Income Tax – FTB 3514 None This refundable credit is similar to the federal Earned Income Credit (EIC) but with different income

limitations.

Young Child Tax – FTB 3514 None This refundable credit is available to taxpayers who also qualify for the CA Earned Income Tax Credit

(EITC) and who have at least one qualifying child who is younger than six years old as of the last day

of the taxable year.

Enhanced Oil Recovery – FTB 3546 203 One third of the similar federal credit and limited to qualified enhanced oil recovery projects located

within California.

Joint Custody Head of Household –

Worksheet on page 13

170 30% of tax up to $484 for taxpayers who are single or married/RDP filing separately, who have a

child and meet the support test

Low-Income Housing – FTB 3521 172

Similar to the federal credit but limited to low-income housing in California

Natural Heritage Preservation – FTB 3503 213 55% of the fair market value of any qualified contribution of property donated to the state, any local

government, or any nonprofit organization designated by a local government

New California Motion Picture and Television Production –

FTB 3541

237 For taxable years beginning on or after January 1, 2016, the new credit is allocated and certified by

the California Film Commission, and is available for qualified production expenditures attributable to

a qualified motion picture, an independent film, or a TV series that relocates to California.

Website: lm.ca.gov

New Donated Fresh Fruits or Vegetables – FTB 3814 238 15% of the qualified value of the donated fresh fruits or vegetables made to California food banks,

based on weighted average wholesale price

New Employment – FTB 3554 234 The credit is available for a taxpayer that hires a full-time employee and pays or incurs wages in a

designated census tract or economic development area, and receives a tentative credit reservation

for that full-time employee.

Nonrefundable Renter’s – See page 21 None For California residents who paid rent for their principal residence for at least 6 months in 2019 and

whose AGI does not exceed a certain limit

Other State Tax – Schedule S 187 Net income tax paid to another state or a U.S. possession on income also taxed by California

Prior Year Alternative Minimum Tax – FTB 3510 188 Must have paid alternative minimum tax in a prior year and have no alternative minimum tax liability

in 2019

Prison Inmate Labor – FTB 3507 162 10% of wages paid to prison inmates

Research – FTB 3523 183

Similar to the federal credit but limited to costs for research activities in California

Senior Head of Household –

Worksheet on page 13

163 2% of taxable income up to $1,478 for seniors who qualified for head of household in 2017 or 2018

and whose qualifying individual died during 2017 or 2018

Repealed Credits: The expiration dates for the credits listed below have passed. However, these credits had carryover provisions. You may claim these credits only

if you have an unused carryover available from prior years. If you are not required to complete Schedule P (540NR), Alternative Minimum Tax

and Credit Limitations– Nonresidents or Part-Year Residents, get form FTB 3540, Credit Carryover and Recapture Summary, to figure your credit

carryover to future years. For EZ, LAMBRA, MEA or TTA credit carryovers, get form FTB 3805Z, form FTB 3807, form FTB 3808, or form FTB 3809.

See “Where To Get Income Tax Forms and Publications”.

Agricultural Products ......................175

California Motion Picture and Television

Production ............................223

Commercial Solar Electric System ............196

Commercial Solar Energy ...................181

Community Development Financial Institutions

Investment ..............................209

Donated Fresh Fruits or Vegetables............224

Employer Childcare Contribution .............190

Employer Childcare Program ................189

Employee Ridesharing .....................194

Employer Ridesharing: Large employer ......191

Small employer......192

Transit passes .......193

Energy Conservation.......................182

Enterprise Zone Hiring .....................176

Enterprise Zone Sales or Use Tax .............176

Environmental Tax.........................218

Farmworker Housing.......................207

Local Agency Military Base Recovery

Area Hiring ............................198

Local Agency Military Base Recovery

Area Sales or Use Tax ....................198

Low-Emission Vehicles.....................160

Manufacturing Enhancement Area Hiring .......211

New Jobs ...............................220

Orphan Drug .............................185

Political Contributions......................184

Recycling Equipment ......................174

Residential Rental & Farm Sales ..............186

Rice Straw...............................206

Ridesharing..............................171

Salmon & Steelhead Trout Habitat

Restoration ............................200

Solar Energy .............................180

Solar Pump..............................179

Targeted Tax Area Hiring ....................210

Targeted Tax Area Sales or Use Tax............210

Water Conservation........................178

Young Infant .............................161

540NR Tax Booklet 2019 Page 25

Frequently Asked Questions

(Go to ftb.ca.gov for more frequently asked questions.)

1. What if I can’t le by April 15, 2020, and I think I

owe tax?

You must pay 100% of the amount you owe by April 15, 2020, to avoid

interest and penalties. If you cannot file because you have not received

all your federal Form(s) W-2, estimate the amount of tax you owe

by completing form FTB 3519, Payment for Automatic Extension for

Individuals. Mail it to the FTB with your payment by April 15, 2020, or

pay online at ftb.ca.gov/pay. Then, when you receive all your federal

Form(s) W-2, complete and mail your tax return by October 15, 2020,

(you must use Form 540NR).

2. I never received a federal Form W-2. What should

I do?

If not all your Forms W-2 were received by January 31, 2020,

contact your employer. Only an employer issues or corrects a

Form W-2. For more information, call 800.338.0505, follow the

recorded instructions and enter code 204 when instructed.

If you cannot get a copy of your Form(s) W-2, complete form

FTB 3525, Substitute for Form W-2, Wage and Tax Statement,

or federal Form 1099-R, Distributions from Pensions, Annuities,

Retirement, or Profit Sharing Plans, IRAs, Insurance Contracts, etc.

Go to ftb.ca.gov/forms or see “Where To Get Income Tax Forms and

Publications.” For online wage and withholding information, go to

ftb.ca.gov and login or register for MyFTB.

3. How can I get help?

Throughout California more than 1,200 sites provide trained volunteers

offering free help during the tax filing season to persons who need to

file simple federal and state income tax returns. Many military bases

also provide this service for members of the U.S. Armed Forces. Go to

ftb.ca.gov and search for vita to find a list of participating locations or

call the FTB at 800.852.5711 to find a location near you.

4. What do I do if I can’t pay what I owe with my 2019

tax return?

Pay as much as possible when you file your tax return. If unable to

pay your tax in full with your tax return, make a request for monthly

payments. However, interest accrues and an underpayment penalty may

be charged on the tax not paid by April 15, 2020, even if your request

for monthly payments is approved. To make monthly payments,

complete form FTB 3567, Installment Agreement Request, online or

mail it to the address on the form. Do not mail it with your tax return.

The Installment Agreement Request might not be processed

and approved until after your tax return is processed, and you

may receive a bill before you receive approval of your request.

To order this form, go to ftb.ca.gov/forms or call

800.338.0505, follow the recorded instructions and enter code

949 when instructed.

For information on how to pay by credit card, go to

ftb.ca.gov/pay, or call 800.338.0505, follow the recorded

instructions and enter code 610 when instructed.

5. Is direct deposit safe?

Direct deposit is safe and convenient. To have your refund directly

deposited into your bank account, fill in the account information on

Form 540NR, Side 5, line 126 and line 127. Fill in the routing and

account numbers and indicate the account type.

6. How can I check on the status of my refund?

Go to ftb.ca.gov and search for refund status. You will need your social

security number (SSN) or individual taxpayer identification number

(ITIN) and the refund amount from your tax return.

You can also call our automated phone service.

7. I discovered an error on my tax return. What should

Ido?

If you discover an error on your California income tax return,

after you filed it (paper or e-file), file an amended Form 540NR

and attach Schedule X, California Explanation of Amended

Return Changes, to correct your previously filed tax return. Get

Schedule X at ftb.ca.gov/forms or call 800.338.0505, follow

the recorded instructions and enter code 908 when instructed.

8. The IRS made changes to my federal tax return.

What should I do?

If your federal income tax return is examined and changed by the IRS

and you owe additional tax, report these changes to the FTB within

six months of the date of the final federal determination. If the changes

the IRS made result in a refund due for California, claim a refund within

two years of the date of the final federal determination. File an amended

Form 540NR and Schedule X to correct your previously filed income tax

return, or send a copy of the federal changes to:

ATTN RAR/VOL MS F310

FRANCHISE TAX BOARD

PO BOX 1998

RANCHO CORDOVA CA 95741-1998

or Fax the information to 916.843.2269.

If you have any questions relating to the IRS audit adjustments,

call 916.845.4028.

For general tax information or questions, call 800.852.5711.

Regardless of which method you use to notify the FTB, you must include

a copy of the final federal determination along with all data and schedules

on which the federal adjustment was based. Get FTB Pub. 1008, Federal

Tax Adjustments and Your Notification Responsibilities to California,

for more information. Go to ftb.ca.gov/forms or see “Order Forms and

Publications.”

File an amended Form 540NR and Schedule X only if the change

affected your California tax liability.

9. How long should I keep my tax information?

Requests for information from you regarding your California income tax

return usually occurs within the California statute of limitations period,

which is usually the later of four years from the due date of the tax

return or four years from the file date of the tax return. (Exception: An

extended statute of limitations period may apply for California or federal

tax returns that are related to or subject to a federal audit.)

Keep a copy of your tax return and the records that verify the income,

deductions, adjustments, or credits reported on your return. Some

records should be kept longer. For example, keep property records as

long as needed to figure the basis of the property or records needed

to verify carryover losses (e.g., net operating losses, capital losses,

passive losses, casualty losses, etc.).

10. I will be moving after I le my tax return. How do I

notify the FTB of my new address?

Go to ftb.ca.gov and login or register for MyFTB or call 800.852.5711

and follow the recorded instructions to report a change of address.

You may also use form FTB 3533, Change of Address for Individuals.

This form is available at ftb.ca.gov/forms. If you change your address

online or by phone, you do not need to file form FTB 3533.

After filing your tax return, report a change of address to us for up

to four years, especially if you leave the state and no longer have a

requirement to file a California tax return.

11. Are all domestic partners required to le joint or

separate tax returns?

No, only domestic partners who are registered with the California

Secretary of State are required to file using the married/RDP filing

jointly or married/RDP filing separately filing status.

949

204

610

Owe Money? Web Pay lets you pay online, so you can schedule it and forget it! Go to ftb.ca.gov/pay for more information.

908

Page 26 540NR Tax Booklet 2019

Additional Information

California Sales and Use Tax

In general, the purchase of goods outside California that are brought into the state

for storage, use, or other consumption may be subject to use tax. The use tax rate

is the same as the sales tax rate in effect where the goods will be stored, used,

or consumed; usually your residence address. The tax is based on the purchase

price of the goods.

• If you purchased goods from an out-of-state retailer (such as a mail order

firm) and sales tax would have been charged if you purchased the goods

in California, you may owe the use tax on your purchase if the out-of-state

retailer did not collect the California tax.

• If you traveled to a foreign country and brought goods home with you,

the use tax will be based on the purchase price of the goods you listed on

your U.S. Customs Declaration after deduction of the $800 per individual

exemption allowable by law within any 30-day period. This deduction does

not apply to goods sent or shipped to California by common carrier.

You should report and pay your use tax directly to the California Department of

Tax and Fee Administration by going to their website at cdtfa.ca.gov, selecting

“Register”, and choosing the option to “Pay use tax, lumber assessment and/or

Prepaid MTS Surcharge on one-time purchase.”

If you file a federal Schedule C (Form 1040 or 1040-SR), Profit or Loss From

Business, with your federal income tax return and are in the business of selling

tangible personal property, you may be required to obtain a seller’s permit with

the California Department of Tax and Fee Administration. If you do not sell

tangible personal property, but you have at least $100,000 in business gross

receipts, you may be required to register with the California Department of Tax

and Fee Administration to report use tax.

If you have any questions concerning the taxability of a purchase, or want

information about obtaining a seller’s permit, or registering to report use

tax, go to the California Department of Tax and Fee Administration’s website

at cdtfa.ca.gov or call their Customer Service Center at 1.800.400.7115 or

(TTY)711 (for hearing and speech disabilities). Income tax information is not

available at these numbers.

Collection Fees

The FTB is required to assess collection and filing enforcement cost recovery fees

on delinquent accounts.

Deceased Taxpayers

A final tax return must be filed for a person who died in 2019 if a tax return

normally would be required. The administrator or executor, if one is appointed, or

beneficiary must file the tax return. Please print “deceased” and the date of death

next to the taxpayer’s name at the top of the tax return.

If you are a surviving spouse/RDP and no administrator or executor has been

appointed, file a joint tax return if you did not remarry or entered into another

registered domestic partnership during 2019. Indicate next to your signature that

you are the surviving spouse/RDP.

You may also file a joint tax return with an administrator or executor acting on

behalf of the deceased taxpayer.

If you file a tax return and claim a refund due to a deceased taxpayer, you are

certifying under penalty of perjury either that you are the legal representative of

the deceased taxpayer’s estate (in this case, attach certified copies of the letters

of administration or letters testamentary) or that you are entitled to the refund

as the deceased’s surviving relative or sole beneficiary under the provisions of

the California Probate Code. You must also attach a copy of federal Form 1310,

Statement of Person Claiming Refund Due a Deceased Taxpayer, or a copy of the

death certificate when you file a tax return and claim a refund due.

Innocent Joint Filer Relief

If you file a joint tax return, both you and your spouse/RDP are generally

responsible for paying the tax and any interest or penalties due on the tax return.

However, you may qualify for relief of payment on all or part of the balance as

an innocent joint filer. For more information, get form FTB 705, Innocent Joint

Filer Relief Request, at ftb.ca.gov/forms or call 916.845.7072, Monday - Friday

between 8 a.m. to 5 p.m., except holidays.

Requesting a Copy of Your Tax Return

The FTB keeps personal income tax returns for three and one-half years from the

original due date. To obtain a copy of your tax return, write a letter or complete

form FTB 3516, Request for Copy of Personal Income Tax or Fiduciary Return.

In most cases, a $20 fee is charged for each taxable year you request. However,

no charge applies for victims of a designated California or federal disaster, or you

request copies from a field office that assisted you in completing your tax return.

See “Order Forms and Publications.”

Local Benets

You cannot deduct the amounts you pay for local benefits that apply to property

in a limited area (construction of streets, sidewalks, or water and sewer systems).

You must look at your real estate tax bill to determine if any nondeductible

itemized charges are included in your bill. For more information, go to ftb.ca.gov

and search for real estate tax or get federal Publication 17, Your Federal Income

Taxes-For Individuals, Chapter 23.

Vehicle License Fees for Federal Schedule A

On your federal Schedule A (Form 1040 or 1040-SR), you may deduct the

California motor vehicle license fee listed on your Vehicle Registration Billing

Notice from the Department of Motor Vehicles. The other fees listed on your

billing notice such as registration fee, weight fee, and county fees are not

deductible.

Voting Is Everybody’s Business

To register to vote in California, you must be:

• A United States citizen and a resident of California,

• 18 years old or older on Election Day,

• Not currently in state or federal prison or on parole for the conviction of a

felony, and

• Not currently found mentally incompetent to vote by a court.

Pre-register at 16. Vote at 18. Voter pre-registration is now available for 16 and

17 year olds who otherwise meet the voter registration eligibility requirements.

California youth who pre-register to vote will have their registration become active

once they turn 18 years old.

If you wish to receive a paper Voter Registration or Pre-Registration Application,

call the California Secretary of State’s Voter Hotline at 800-345-VOTE or simply

when to register to vote, visit sos.ca.gov/elections.

It’s Your Right . . . Register and Vote

If You File Electronically

If you e-file your tax return, make sure all the amounts entered on the paper copy

of your California tax return are correct before you sign form FTB 8453, California

e-file Return Authorization for Individuals, or form FTB 8879, California e-file

Signature Authorization for Individuals. If you are requesting direct deposit of

a refund, make sure that your account and routing information is correct. Your

tax return can be transmitted to the FTB by your preparer or e-file service only

after you sign forms FTB 8453 or FTB 8879. The preparer or e-file service must

provide you with:

• A copy of forms FTB 8453 or FTB 8879.

• Any original CA Forms 592-B, 593, and federal Forms W-2, 1099-G, and other

Form(s) 1099.

• A paper copy of your California tax return showing the data transmitted

to the FTB.

You cannot retransmit an e-filed tax return once we’ve accepted the original. You

can correct an error by filing an amended Form 540NR and Schedule X to correct

your previously filed tax return.

540NR Tax Booklet 2019 Page 27

Instructions for Filing a 2019 Amended Return

Important Information

Protective Claim – If you are filing a claim for refund for a taxable year

where an audit is being conducted by another state’s taxing agency,

litigation is pending or where a final determination by the IRS is pending,

check box a for “Protective claim for refund” on ScheduleX, Part II, line

1. Specify the pending litigation or reference to the federal determination

on Part II, line 2 so we can properly process your claim.

Military Compensation – If you are filing an amended return to exclude

military compensation as a result of the Servicemembers Civil Relief

Act (P.L. 108-189), check box k for “Military HR 100” on Schedule X,

PartII, line 1. In addition, attach a copy of your military Form W-2,

Wage and Tax Statement, revised Schedule CA (540NR), California

Adjustments– Nonresidents or Part-Year Residents, and any other

affected forms or schedules to your amended Form 540NR, California

Nonresident or Part-Year Resident Income Tax Return. If you are

amending a taxable year for which the normal statute of limitations

(SOL) has expired, attach a statement explaining why the SOL is still

open. If the SOL is open because of military service in a combat zone

or outside the United States, attach copies of any documents that show

when you served in a combat zone or overseas. Beginning in 2009, the

Military Spouses Residency Relief Act may affect the California income

tax filing requirements for spouses of military personnel. For additional

information, get FTB Pub. 1032, Tax Information for Military Personnel.

Do not attach your previously filed return to your amended return.

Do not file an amended return to correct your SSN, name, or address,

instead, call or write us. See “Contacting the Franchise Tax Board” for

more information.

Use Tax – Do not amend your return to correct a “use tax” error

reported on your original tax return. Enter the amount from your original

return. The California Department of Tax and Fee Administration (CDTFA)

administers this tax. Refer all questions or requests relating to use tax to

the CDTFA at cdtfa.ca.gov or call 800.400.7115.

Amount You Want Applied To Your 2020 Estimated Tax – Enter zero on

amended Form 540NR, line 102 and get the instructions for Schedule X

for the actual amount you want applied to your 2020 estimated tax.

Voluntary Contributions – You cannot amend voluntary contributions.

Enter the amount from your original return.

Direct Deposit – You can now use direct deposit on your amended

return.

When filing an amended return, only complete the amended Form540NR

through line 125. Next complete the California Schedule X. The amount

from Schedule X, line 11 is your additional refund amount. This amount

will be carried over to your amended Form 540NR and will be entered on

line 126 and line 127. The total of the amended Form 540NR, line 126

and line 127 must equal the total amount of your refund on Schedule X,

line 11. If the total of the amended Form 540NR, line 126 and line 127

do not equal Schedule X, line 11, the FTB will issue a paper check.

Purpose

Use Form 540NR to amend your original or previously filed California

nonresident or part-year resident income tax return. If the FTB adjusted

your return, you should use the amounts as adjusted by the FTB. Check

the box at the top of Form 540NR indicating AMENDED return and follow

the instructions. Submit the completed amended Form 540NR and

Schedule X along with all required schedules and supporting forms.

When to File

Generally, if you filed federal Form 1040X, Amended U.S. Individual

Income Tax Return, file an amended California tax return within six

months unless the changes do not affect your California tax liability. File

an amended return only after you have filed your original or previously

filed California tax return.

California Statute of Limitations

Original tax return was led on or before April 15th: If you are making

a claim for refund, file an amended tax return within four years from the

original due date of the tax return or within one year from the date of

overpayment, whichever period expires later.

Original tax return was led within the extension period (April 15th –

October 15th): If you are making a claim for refund, file an amended tax

return within four years from the date the original tax return was filed or

within one year from the date of overpayment, whichever period expires

later.

Original tax return was led after October 15th: If you are making a

claim for refund, file an amended tax return within four years from the

original due date of the tax return (April 15th) or within one year from

the date of overpayment, whichever period expires later.

If you are ling your amended tax return after the normal statute

of limitation period (four years after the due date of the original

tax return), attach a statement explaining why the normal statute of

limitations does not apply.

If you are ling your amended return in response to a billing notice

you received, you will continue to receive billing notices until your

amended tax return is accepted. You may file an informal claim for

refund even though the full amount due including tax, penalty, and

interest has not yet been paid. After the full amount due has been paid,

you have the right to appeal to the Office of Tax Appeals at ota.ca.gov or

to file suit in court if your claim for refund is disallowed.

To file an informal claim for refund, check box l for “Informal claim” on

Schedule X, Part II, line 1 and mail the claim to:

FRANCHISE TAX BOARD

PO BOX 942840

SACRAMENTO CA 94240-0040

Financially Disabled Taxpayers

The statute of limitations for filing claims for refunds is suspended

during periods when a taxpayer is “financially disabled.” You are

considered “financially disabled” when you are unable to manage your

financial affairs due to a medically determinable physical or mental

impairment that is deemed to be either a terminal impairment or is

expected to last for a continuous period of not less than 12 months. You

are not considered “financially disabled” during any period that your

spouse/RDP or any other person is legally authorized to act on your

behalf on financial matters. For more information, get form FTB 1564,

Financially Disabled – Suspension of the Statute of Limitations.

Federal Notices

If you were notified of an error on your federal income tax return that

changed your AGI, you may need to amend your California income tax

return for that year.

If the IRS examines and changes your federal income tax return, and you

owe additional tax, report these changes to the FTB within six months.

You do not need to inform the FTB if the changes do not increase your

California tax liability. If the changes made by the IRS result in a refund

due, you must file a claim for refund within two years. Use an amended

Form 540NR and Schedule X to make any changes to your California

income tax returns previously filed.

Include a copy of the final federal determination, along with all

underlying data and schedules that explain or support the federal

adjustment. Note: Most penalties assessed by the IRS also apply under

California law. If you are including penalties in a payment with your

amended tax return, see Schedule X, line 8a instructions.

Page 28 540NR Tax Booklet 2019

Children With Investment Income

If your child was required to file form FTB 3800, Tax Computation for

Certain Children with Unearned Income, and your taxable income has

changed, review your child’s tax return to see if you need to file an

amended tax return. Get form FTB 3800 for more information.

Contacting the Franchise Tax Board

If you have not received a refund within six months of filing your

amended return, do not file a duplicate amended return for the same

year. For information on the status of your refund, you may write to:

FRANCHISE TAX BOARD

PO BOX 942840

SACRAMENTO CA 94240-0040

For telephone assistance see General Phone Service on page 95.

Filing Status

Your filing status for California must be the same as the filing status you

used on your federal income tax return, unless you are in a RDP. If you

are an RDP and file single for federal, you must file married/RDP filing

jointly or married/RDP filing separately for California. If you entered into

a same-sex marriage, your filing status for California would generally

be the same as the filing status that was used for federal. If you are a

same-sex married individual or an RDP and file head of household for

federal, you may file head of household for California only if you meet

the requirements to be considered unmarried or considered not in a

registered domestic partnership.

Exception for Filing a Separate Tax Return – A married couple who

filed a joint federal tax return may file separate state tax returns if either

spouse was either of the following:

• An active member of the United States armed forces (or any auxiliary

military branch) during the year being amended.

• A nonresident for the entire year and had no income from California

sources during the year being amended.

Changing Your Filing Status – If you changed your filing status on your

federal amended tax return, also change your filing status for California

unless you meet one of the exceptions listed above.

Married/RDP Filing Jointly to Married/RDP Filing Separately – You

cannot change from married/RDP filing jointly to married/RDP filing

separately after the due date of the tax return.

Exception: A married couple who meets the “Exception for filing a

separate tax return” shown above may change from joint to separate tax

returns after the due date of the tax return.

Filing Separate Tax Returns to Married/RDP Filing Jointly – If you

or your spouse/RDP (or both of you) filed a separate tax return, you

generally can change to a joint tax return any time within four years from

the original due date of the separate tax return(s). To change to a joint

tax return, you and your spouse/RDP must have been legally married or

an RDP on the last day of the taxable year.

To amend from separate tax returns to a joint tax return, follow Form

540NR instructions to complete only one amended tax return. Both you

and your spouse/RDP must sign the amended joint tax return.

540NR Tax Booklet 2019 Page 29

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ftb.ca.gov

Page 30 540NR Tax Booklet 2019

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ftb.ca.gov

TAXABLE YEAR

2019

California Nonresident or Part-Year

Resident Income Tax Return

CALIFORNIA FORM

540NR

Check here if this is an AMENDED return.

Fiscal year filers only: Enter month of year end: month________ year 2020.

Your first name Initial Last name Suffix Your SSN or ITIN

If joint tax return, spouse’s/RDP’s first name Initial Last name Suffix Spouse’s/RDP’s SSN or ITIN

Additional information (see instructions)

PBA code

Street address (number and street) or PO box Apt. no/ste. no. PMB/private mailbox

City (If you have a foreign address, see instructions) State ZIP code

Foreign country name Foreign province/state/county Foreign postal code

Date of

Birth

Your DOB (mm/dd/yyyy)

•

Spouse's/RDP's DOB (mm/dd/yyyy)

•

Prior

Name

Your prior name (see instructions)

•

Spouse’s/RDP’s prior name (see instructions)

Filing

Status

If your California filing status is different from your federal filing status, check the box here

1 Single

2 Married/RDP filing jointly. See inst.

3 Married/RDP filing separately.

Enter spouse’s/RDP’s SSN or ITIN above and full name here

4 Head of household (with qualifying person). See instructions.

5 Qualifying widow(er).

Enter year spouse/RDP died.

See instructions.

If someone can claim you (or your spouse/RDP) as a dependent, check the box here. See inst

.......

Exemptions

For line 7, line 8, line 9, and line 10: Multiply the number you enter in the box by the pre-printed dollar amount for that line.

▶

Whole dollars only

7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you

checked box 2 or 5, enter 2. If you checked the box on line 6, see instructions.

X $122 =

8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1;

if both are visually impaired, enter 2

.................................. 8

X $122 =

9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1;

if both are 65 or older, enter 2

....................................... 9

X $122 =

10 Dependents: Do not include yourself or your spouse/RDP.

Dependent 1 Dependent 2 Dependent 3

First Name

Last Name

SSN

Dependent's

relationship

to you

Total dependent exemptions ...................................... 10 X $378 =

•

333

•

•••

•

..............

Form 540NR 2019 Side 1

3131193

Side 2 Form 540NR 2019

3132193

333

•

• • •

• •

•

Your name: Your SSN or ITIN:

11 Exemption amount: Add line 7 through line 10

.......................................

Total Taxable Income

Total California wages from your federal

Form(s) W-2, box 16

........................

13 Enter federal AGI from federal Form 1040 or 1040-SR, line 8b; 1040NR, line 35;

or 1040NR-EZ, line 10

......................................................

14 California adjustments – subtractions. Enter the amount from Schedule CA (540NR),

Part II, line23, column B

...................................................

15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses.

Seeinstructions

..........................................................

California adjustments – additions. Enter the amount from Schedule CA (540NR), Part II,

line23, column C

.........................................................

Adjusted gross income from all sources. Combine line 15 and line 16

.................

Enter the larger of: Your California itemized deductions from Schedule CA (540NR),

Part III, line 30; OR Your California standard deduction. See instructions

..............

Subtract line 18 from line 17. This is your total taxable income. If less than zero,

enter-0-

...............................................................

CA Taxable Income

31 Tax. Check the box if from:

Tax Table Tax Rate Schedule

FTB 3800 FTB 3803

................ 31

CA adjusted gross income from Schedule CA

(540NR), Part IV, line 1.

...................

CA Taxable Income from Schedule CA (540NR), Part IV, line 5.......................

CA Tax Rate. Divide line 31 by line 19 ....................... 36

CA Tax Before Exemption Credits. Multiply line 35 by line 36 ........................

CA Exemption Credit Percentage. Divide line 35 by line 19.

If more than 1, enter 1.0000

...............................

CA Prorated Exemption Credits. Multiply line 11 by line 38.

If the amount on line 13 is more than $200,534, see instructions

....................

CA Regular Tax Before Credits. Subtract line 39 from line 37. If less than zero, enter -0-...

Tax. See instructions. Check the box if from:

Schedule G-1 FTB 5870A

Add line 40 and line 41 .....................................................

Special Credits

Nonrefundable Child and Dependent Care Expenses Credit. See instructions.

Attach form FTB 3506

......................................................

Credit for joint custody head of household.

See instructions

..........................

Credit for dependent parent. See instructions....

Credit for senior head of household.

See instructions.

..........................

Credit percentage. Enter the amount from line 38 here.

If more than 1, enter 1.0000. Seeinstructions

................

55 Credit amount. See instructions

.............................................. 55

Form 540NR 2019 Side 3

3133193

333

•

Your name: Your SSN or ITIN:

Special Credits continued

Enter credit name code and amount...

To claim more than two credits. See instructions.................................. 60

Nonrefundable renter’s credit. See instructions ...................................

62 Add line 50 and line 55 through 61. These are your total credits ......................

63 Subtract line 62 from line 42. If less than zero, enter 0

- - ............................

Other Taxes

Alternative minimum tax. Attach Schedule P (540NR) .............................. 71

Mental Health Services Tax. See instructions .....................................

Other taxes and credit recapture. See instructions .................................

74 Add line 63, line 71, line 72, and line 73. This is your total tax........................

Payments

California income tax withheld. See instructions .................................. 81

2019 CA estimated tax and other payments. See instructions ........................

Withholding (Form 592-B and/or 593). See instructions ............................

84 Excess SDI (or VPDI) withheld. See instructions ..................................

Earned Income Tax Credit (EITC) ..............................................

86 Young Child Tax Credit (YCTC). See instructions

..................................

Add lines 81 through 86. These are your total payments. See instructions ..............

Overpaid Tax/Tax Due

101

Overpaid tax. If line 87 is more than line 74, subtract line 74 from line 87............... 101

102 Amount of line 101 you want applied to your 2020 estimated tax

..................... 102

103 Overpaid tax available this year. Subtract line 102 from line 101

......................

103

104 Tax due. If line 87 is less than line 74, subtract line 87 from line 74

104

...................

Side 4 Form 540NR 2019

3134193

333

•

Your name: Your SSN or ITIN:

Contributions

Code Amount

California Seniors Special Fund. See instructions

................................. 400

Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund

............

401

Rare and Endangered Species Preservation Voluntary Tax Contribution Program

........

403

California Breast Cancer Research Voluntary Tax Contribution Fund

...................

405

California Firefighters’ Memorial Fund

.........................................

406

Emergency Food for Families Voluntary Tax Contribution Fund

......................

407

California Peace Officer Memorial Foundation Fund

...............................

408

California Sea Otter Fund

...................................................

410

California Cancer Research Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . .

413

School Supplies for Homeless Children Fund

....................................

422

State Parks Protection Fund/Parks Pass Purchase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

423

Protect Our Coast and Oceans Voluntary Tax Contribution Fund

......................

424

Keep Arts in Schools Voluntary Tax Contribution Fund

.............................

425

Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund

.......

431

California Senior Citizen Advocacy Voluntary Tax Contribution Fund

..................

438

Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund...............

439

Rape Kit Backlog Voluntary Tax Contribution Fund

................................

440

Organ and Tissue Donor Registry Voluntary Tax Contribution Fund ................... 441

National Alliance on Mental Illness California Voluntary Tax Contribution Fund

..........

442

Schools Not Prisons Voluntary Tax Contribution Fund

.............................

443

Suicide Prevention Voluntary Tax Contribution Fund

..............................

444

120

Add code 400 through code 444. This is your total contribution

.....................

120

•

Form 540NR 2019 Side 5

3135193

333

•

• •

••

• •

•

Your name: Your SSN or ITIN:

Amount

You Owe

121

AMOUNT YOU OWE. Add line 104 and line 120. See instructions. Do not send cash.

Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001

Pay Online – Go to ftb.ca.gov/pay for more information.

....

121

Interest and

Penalties

122 Interest, late return penalties, and late payment penalties

...........................

122

123

Underpayment of estimated tax.

Check the box:

FTB 5805 attached FTB 5805F attached

...........

123

124 Total amount due. See instructions. Enclose, but do not staple, any payment

...........

124

Refund and Direct Deposit

125 REFUND OR NO AMOUNT DUE. Subtract line 120 from line 103.

Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001.

.....

125

Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip.

See instructions. Have you veried the routing and account numbers? Use whole dollars only.

All or the following amount of my refund (line 125) is authorized for direct deposit into the account shown below:

126 Direct deposit amount

Routing number

Type

Checking

Savings

Account number

The remaining amount of my refund (line 125) is authorized for direct deposit into the account shown below:

127 Direct deposit amount

Routing number

Type

Checking

Savings

Account number

IMPORTANT: Attach a copy of your complete federal return.

To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to

ftb.ca.gov/forms and search for 1131. To request this notice by mail, call 800.852.5711.

Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my

knowledge and belief, it is true, correct, and complete.

Your signature Date Spouse’s/RDP’s signature (if a joint tax return, both must sign)

Sign

Here

It is unlawful

to forge a

spouse’s/

RDP’s

signature.

Joint tax

return?

(See

instructions)

Your email address. Enter only one email address.

Preferred phone number

Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)

Firm’s name (or yours, if self-employed)

PTIN

Firm’s address

Firm’s FEIN

Do you want to allow another person to discuss this tax return with us? See instructions ......

Yes No

Print Third Party Designee’s Name

Telephone Number

Page 36 540NR Tax Booklet 2019

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ftb.ca.gov

7741193

Schedule CA (540NR) 2019 Side 1

TAXABLE YEAR

2019

California Adjustments —

Nonresidents or Part-Year Residents

SCHEDULE

CA (540NR)

Important: Attach this schedule behind Form 540NR, Side 5 as a supporting California schedule.

Name(s) as shown on tax return

SSN or I

T I N

Part I Residency Information. Complete all lines that apply to you and your spouse/RDP for taxable year 2019.

During 2019:

1 My California (CA) Residency (Check one)

a Myself: Nonresident Part-Year Resident Resident b Spouse: Nonresident Part-Year Resident Resident

Yourself Spouse/RDP

2 a I was domiciled in (enter two letter code, see instructions) ........................

b I was in the military and stationed in (enter two letter code) ........................

3 I became a CA resident (enter state of prior residence and date (mm/dd/yyyy) of move) ... / / / /

4 I became a CA nonresident (enter new state of residence and date (mm/dd/yyyy) of move) . / / / /

5 I was a CA nonresident the entire year (enter state of residence) ......................

6 The number of days I spent in CA for any purpose was: ............................

7 I owned a home/property in CA (enter Y for Yes, N for No) ..........................

8 Before 2019: I was a CA resident for the period of ................................ / / – / / –

/ / / /

Part II Income Adjustment Schedule

Section A — Income

from federal Form 1040 or 1040-SR

B C D E

Federal Amounts

(taxable amounts from

your federal tax return)

Subtractions

See instructions

(difference between

CA & federal law)

Additions

See instructions

(difference between

CA & federal law)

Total Amounts

Using CA Law

As If You Were a

CA Resident

(subtract col. B from

col. A; add col. C

to the result)

CA Amounts

(income earned or

received as a CA

resident and income

earned or received

from CA sources

as a nonresident)

1 Wages, salaries, tips, etc. See instructions

before making an entry in col. B or C ..... 1

2 Taxable interest. a .. 2b

3 Ordinary dividends. See instructions.

............ 3b

4 IRA distributions. See instructions.

............ 4b

c Pensions and annuities. See

instructions. c

... 4d

5 Social security benefits.

............ 5b

Capital gain or (loss). See instructions ... 6

Section B — Additional Income

from federal Schedule 1 (Form 1040

or 1040-SR)

1 Taxable refunds, credits, or offsets of state

and local income taxes 1................

2a Alimony received. See instructions 2a. ......

3 Business income or (loss) 3.............

4 Other gains or (losses) 4 ...............

5 Rental real estate, royalties, partnerships,

S corporations, trusts, etc ............. 5

For Privacy Notice, get FTB 1131 ENG/SP.



B C D E

Federal Amounts

(taxable amounts from

your federal tax return)

Subtractions

See instructions

(difference between

CA & federal law)

Additions

See instructions

(difference between

CA & federal law)

Total Amounts

Using CA Law

As If You Were a

CA Resident

(subtract col. B from

col. A; add col. C

to the result)

CA Amounts

(income earned or

received as a CA

resident and income

earned or received

from CA sources

as a nonresident)

Side 2 Schedule CA (540NR) 2019

7742193

Section B — Additional Income

Continued

B C

Federal Amounts

(taxable amounts from

your federal tax return)

Subtractions

See instructions

(difference between

CA & federal law)

Additions

See instructions

(difference between

CA & federal law)

Total Amounts

Using CA Law

As If You Were a

CA Resident

(subtract col. B from

col. A; add col. C

to the result)

CA Amounts

(income earned or

received as a CA

resident and income

earned or received

from CA sources

as a nonresident)

6 Farm income or (loss) ................ 6

7 Unemployment compensation .......... 7

8 Other income.

a California lottery winnings

b Disaster loss deduction from FTB 3805V

c Federal NOL (Schedule 1 (Form 1040 or

1040-SR), line8)

c c

d NOL deduction from FTB 3805V ....... 8

d d 8 8

e NOL from FTB 3805Z, FTB 3806, FTB 3807,

or FTB 3809

f Other (describe):

f f

g Student loan discharged due to closure

of a for-profit school

9 Total. Combine Section A, line 1 through

line 6, and Section B, line 1 through line 8,

in each column. Go to Section C ........ 9

Section C — Adjustments to Income

from federal Schedule 1

(Form 1040 or 1040-SR)

B C

Federal Amounts

(taxable amounts from

your federal tax return)

Subtractions

See instructions

(difference between

CA & federal law)

Additions

See instructions

(difference between

CA & federal law)

Total Amounts

Using CA Law

As If You Were a

CA Resident

(subtract col. B from

col. A; add col. C

to the result)

CA Amounts

(income earned or

received as a CA

resident and income

earned or received

from CA sources

as a nonresident)

10 Educator expenses ...................10

11 Certain business expenses of reservists,

performing artists, and fee-basis

government officials .................11

12 Health savings account deduction .......12



Moving expenses. Attach federal

Form 3903. See instructions ...........13

14 Deductible part of self-employment tax ...14

Self-employed SEP, SIMPLE, and

qualified plans ......................15

16 Self-employed health insurance deduction 16

17 Penalty on early withdrawal of savings ...17

18a

Alimony paid. b Enter recipient’s:

SSN – –

Last name 18a

19 IRA deduction ......................19

20 Student loan interest deduction .........20

21 Tuition and fees .....................21

Add line 10 through line 21 in each column,

A through E ........................22

23 Total. Subtract line 22 from line 9 in each

column, A through E. See instructions ....23

7743193

Schedule CA (540NR) 2019 Side 3

Part III Adjustments to Federal Itemized Deductions

Check the box if you did NOT itemize for federal but will itemize for California .........

Federal Amounts

(from federal Schedule A

(Form 1040 or 1040-SR))

Subtractions

See instructions C

Additions

See instructions

Medical and Dental Expenses See instructions.

1 Medical and dental expenses .........................

2 Enter amount from federal Form 1040 or 1040-SR, line 8b . .

3 Multiply line 2 by 7.5% (0.075) .......................

Subtract line 3 from line 1. If line 3 is more than line 1, enter 0.....................

Taxes You Paid

5b State and local real estate taxes

State and local income tax or general sales taxes

. ..............................

............................................

5c State and local personal property taxes ......................................

5d Add lines 5a through 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) in column A . .

Enter the amount from line 5a, column B in line 5e, column B ......................

Enter the difference from line 5d and line 5e, column A in line 5e, column C ...........

6 Other taxes. List type ........................

7 Add lines 5e and 6 ......................................................

Interest You Paid

8a Home mortgage interest and points reported to you on Form 1098.................

8b Home mortgage interest not reported to you on Form 1098 ......................

8c Points not reported to you on Form 1098.....................................

8d Mortgage insurance premiums.............................................

8e Add lines 8a through 8d ..................................................

9 Investment interest......................................................

10 Add lines 8e and 9 ......................................................

Gifts to Charity

11 Gifts by cash or check ...................................................

12 Other than by cash or check...............................................

13 Carryover from prior year.................................................

14 Add lines 11 through 13 ..................................................

Casualty and Theft Losses

15 Casualty or theft loss(es) (other than net qualified disaster losses).

Attach federal Form 4684. See instructions ...................................

Other Itemized Deductions

16 Other—from list in federal instructions ......................................

Add lines 4, 7, 10, 14, 15, and 16 in columns A, B, and C ........................

18 Total. Combine line 17 column A less column B plus column C ..................................................

Side 4 Schedule CA (540NR) 2019

7744193

Job Expenses and Certain Miscellaneous Deductions

Unreimbursed employee expenses - job travel, union dues, job education, etc.

Attach federal Form 2106 if required. See instructions........................

Tax preparation fees. .................................................

21 Other expenses- investment, safe deposit box, etc. List type

Add lines 19 through 21 ...............................................

Enter amount from federal Form 1040 or 1040-SR, line 8b

24 Multiply line 23 by 2% (0.02). If less than zero, enter 0 .......................

Subtract line 24 from line 22. If line 24 is more than line 22, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Total Itemized Deductions. Add line 18 and line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 Other adjustments. See instructions. Specify.

.......

Combine line 26 and line 27. .............................................................................



29 Is your federal AGI (Form 540NR, line 13) more than the amount shown below for your ling status?

Single or married/RDP filing separately

........................... $200,534

Head of household

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $300,805

Married/RDP filing jointly or qualifying widow(er)

................... $401,072

No. Transfer the amount on line 28 to line 29

Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540NR), line 29 .................. 29

Enter the larger of the amount on line 29 or your standard deduction listed below

Single or married/RDP filing separately

. See instructions................$4,537

Married/RDP filing jointly, head of household, or qualifying widow(er)

.....$9,074 .................

Part IV

California Taxable Income

1 California AGI. Enter your California AGI from Part II, line 23, column E .............................................



2 Enter your deductions from line 30 .......................................................



3 Deduction Percentage. Divide Part II, line 23, column E by Part II, line 23, column D. Carry the decimal

to four places. If the result is greater than 1.0000, enter 1.0000. If less than zero, enter -0- ...........



4 California Itemized/Standard Deductions. Multiply line 2 by the percentage on line 3 ..................................



5 California Taxable Income. Subtract line 4 from line 1. Transfer this amount to Form 540NR, line 35. If less than

zero, enter -0- ..........................................................................................



Schedule CA (540NR) Instructions 2019 Page 41

2019 Instructions for Schedule CA (540NR)

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).

What’s New

Loophole Closure and Small Business and Working Families Tax Relief

Act of 2019 – The Tax Cuts and Jobs Act (TCJA) signed into law on

December 22, 2017, made changes to the Internal Revenue Code (IRC).

California Revenue and Taxation Code (R&TC) does not conform to all of the

changes. In general, for taxable years beginning on or after January 1, 2019,

California conforms to the following TCJA provisions:

• California Achieving a Better Life Experience (ABLE) Program

• Student loan discharged on account of death or disability

• Federal Deposit Insurance Corporation (FDIC) Premiums

• Excess employee compensation

• Excess business loss

Alimony – California law does not conform to changes made by the TCJA

to federal law regarding alimony and separate maintenance payments

that are not deductible by the payor spouse, and are not includable in the

income of the receiving spouse, if made under any divorce or separation

agreement executed after December 31, 2018, or executed on or before

December31,2018, and modified after that date (if the modification

expressly provides that the amendments apply). For more information, see

specific line instructions in Part II, Section B, line 2a and Section C, line 18a.

Student Loan Discharged Due to Closure of a For-Prot School – California

law allows an income exclusion for an eligible individual who is granted

a discharge of any student loan under specified conditions. This income

exclusion has now been expanded to include a discharge of student loans

occurring on or after January 1, 2019, and before January 1, 2024, for

individuals who attended a Brightwood College school or a location of The

Art Institute of California. For more information, see specific line instructions

in PartII, Section B, line 8g.

Charitable Contribution and Business Expense Deduction Disallowance –

For taxable years beginning on or after January 1, 2014, California law

disallows a charitable contribution deduction to an educational organization

that is a postsecondary institution or to the Key Worldwide Foundation, and

a deduction for a business expense related to a payment to the Edge College

and Career Network, LLC, to a taxpayer who meets specific conditions,

including that they are named in any of several specified criminal complaints.

For more information, see specific line instructions in Part III, lines 11 or 12

and Part II, Section B, line 3, respectively.

General Information

In general, for taxable years beginning on or after January 1, 2015,

California law conforms to the IRC as of January 1, 2015. However, there are

continuing differences between California and federal law. When California

conforms to federal tax law changes, we do not always adopt all of the

changes made at the federal level. For more information, go to ftb.ca.gov

and search for conformity

. Additional information can be found in FTB Pub.

1001, Supplemental Guidelines to California Adjustments, and the Business

Entity tax booklets.

The instructions provided with California tax forms are a summary of

California tax law and are only intended to aid taxpayers in preparing their

state income tax returns. We include information that is most useful to the

greatest number of taxpayers in the limited space available. It is not possible

to include all requirements of the California R&TC in the instructions.

Taxpayers should not consider the instructions as authoritative law.

Conformity

For updates regarding federal acts, go to ftb.ca.gov and search for

conformity.

Federal Tax Reform - In general, California R&TC does not conform to all

of the changes under the TCJA. For adjustments due to the TCJA, see the

specific line instructions for the following items:

• Combat zone extended to Egypt’s Sinai Peninsula

• Moving expenses and reimbursements

• Limitation on deduction of business interest

• Limitation on employer’s deduction for fringe benefit expenses

• Limitation on wagering losses

• Sexual harassment settlements

• IRC Section 965 deferred foreign income

• Global intangible low-taxed income (GILTI) under IRC Section 951A

• Qualified equity grants

• Expanded use of 529 account funds

• Living expenses for members of Congress

• Limitation on state and local tax deduction

• Mortgage & home equity indebtedness interest deduction

• Limitation on charitable contribution deduction

• College athletic seating rights

• Casualty or theft loss(es)

• Miscellaneous itemized deductions

Registered Domestic Partners (RDP) – RDPs will compute their limitations

based on the combined federal adjusted gross income (AGI) of each

partner’s individual tax return filed with the Internal Revenue Service

(IRS). For columnA, Part II and Part III, combine each line item of your

federal amounts from each partner’s individual federal tax return. For more

information on RDPs, get FTB Pub. 737, Tax Information for Registered

Domestic Partners.

The combined federal AGI used to compute limitations is different from the

recalculated federal AGI used on Form 540NR, California Nonresident or

Part-Year Resident Income Tax Return, line 13. In situations where RDPs

have no RDP adjustments, these amounts may be the same.

Military Personnel – Servicemembers domiciled outside of California and

their spouses may exclude the servicemember’s military compensation

from gross income when computing the tax rate on nonmilitary income.

Requirements for military servicemembers domiciled in California remain

unchanged. Military servicemembers domiciled in California must include

their military pay in total income. In addition, they must include their military

pay as California source income when stationed in California. However,

military pay is not California source income when a servicemember is

permanently stationed outside of California. Beginning 2009, the federal

Military Spouses Residency Relief Act may affect the California income tax

filing requirements for spouses of military personnel. For more information,

get FTB Pub. 1032, Tax Information for Military Personnel.

Single Member Limited Liability Company (SMLLC) – If you are a single

member limited liability company, that is organized or doing business in

California, or registered with the California Secretary of State (SOS), you are

required to file Form 568, Limited Liability Company Return of Income, pay

the annual tax and LLC Fee (if applicable), in addition to filing your tax return.

Get Form 568 Limited Liability Company Tax Booklet for more information.

Amended Tax Returns – If you are an active duty military servicemember

domiciled outside California and you included your military compensation in

income from all sources, you may file an amended tax return for tax years

with an open statute of limitations. For more information, get FTB Pub. 1032

and see instructions for amended returns in the 540NR booklet.

Part-Year Residents – Complete the Part-Year Resident Worksheet on

page 52 to determine the amounts to enter on Part II, Section A, line 1

through line 6 and Section B, line 1 through line 9, column E.

Avoid Common Mistakes on this Schedule.

Column A – Copy the amounts from your federal tax return. Use the

(b) amounts on line 2, line 3, line 4, line 5, and the (d) amount on line 4,

from your federal tax return. Form 1040, U.S. Individual Income Tax Return,

line 8b, or Form 1040-SR, U.S. Tax Return for Seniors, line 8b, should equal

Schedule CA (540NR), Part II, line 23, column A.

Column B (Part II, Section A, Line 1 through Line 6, and Section B, Line 1

through Line 8) – Subtract income that is not taxable to a California resident

such as California lottery winnings and social security benefits. Do not use

column B to deduct income that was earned while a nonresident of California

or from sources outside of California. There must be a difference in state and

federal tax law. Generally, if a full-year California resident cannot subtract

income in column B, a nonresident or part-year resident may not subtract

income in column B.

Column C (Part II, Section A, Line 1 through Line 6, and Section B, Line 1

through Line 8) – Add income that was not taxed on your federal tax return

but is taxable to a California resident such as foreign income or interest/

dividends from non-California municipal bonds.

Column D –

Combine the columns (column A - column B + column C).

PartII, line 23, column D, should equal Form 540NR, line 17. The amounts

in this column represent income earned from all sources as if you were

a full-year California resident, after applying California and federal law

differences.

Column E –

Enter all income from all sources while a resident of California

and income from California sources while a nonresident.

Page 42 Schedule CA (540NR) Instructions 2019

Purpose

Use Schedule CA (540NR), California Adjustments - Nonresidents or Part-

Year Residents, to determine California taxable income by doing the following:

• Identify the domiciles and current and past residency information.

• Enter the amounts of income and deductions reported on your federal tax

return.

• Adjust the income and deductions reported on your federal tax return for

differences in California and federal law.

• Determine the portion of income reported on your federal tax return that

was earned or received while you were a California resident.

• Determine the portion of income reported on your federal tax return

that was earned or received from California sources while you were a

nonresident.

• Determine your allowable standard deduction or itemized deductions.

Speciﬁc Line Instructions

Part I Residency Information

Answer all the questions in this part for you and your spouse/RDP. If a

question does not apply, then leave the line blank. For more information get:

• FTB Pub. 1031, Guidelines for Determining Resident Status

• FTB Pub. 1032, Tax Information for Military Personnel

Use the two letter state abbreviations to complete this section. If you do not

know your state abbreviation, visit the United States Postal Service website at

usps.com for assistance. If you did not reside in the United States or a U.S.

Possession, use the code “FC.” The code “FC” is the abbreviation for foreign

country.

Line 2 – Domicile and Military

If you served in the military, your state of domicile is generally the state where

you were living when you first entered military service. If you were not in the

military, your domicile is the place you consider your permanent home, the

place to which you, whenever absent, intend to return.

Line 6 – The number of days I spent in California

The total number of days in California should include all days in California for

any purpose including residency, business, and vacation.

Line 7 – I owned a home/property in California

This includes property owned directly or indirectly through a trust or other

entity.

Line 8 – Before 2019: I was a California resident for the period of

Enter your most recent period of California residency. If you became a

nonresident during taxable year 2019, use December 31, 2018 as your end

date.

Part II Income Adjustment Schedule

Column A – Federal Amounts

Enter all the amounts shown on your federal tax return on the corresponding

lines in column A.

If married/RDP filing separately under either exception described in the

instructions for Form 540NR, enter in column A the amounts you would have

reported on a separate federal tax return. Attach a statement to the tax return

showing how the income and expenses were split between you and your

spouse/RDP.

Section A, Line 1 through Line 6, and Section B, Line 1 through Line 8

Enter in Section A, line 1 through line 6, and Section B, line 1 through line8

the same amounts you entered on federal Form 1040 or 1040-SR, line 1

through line 6; and federal Schedule 1 (Form 1040 or 1040-SR), Additional

Income and Adjustments to Income, line 1 through line 8; or Form 1040NR,

U.S. Nonresident Alien Income Tax Return, line 8 through line 21 for the same

types of income.

Line 9 – Total

Combine the amounts in Section A, line 1 through line 6, and Section B, line1

through line 8. Enter the total on line 9. This number should be the same

as the amount on federal Form 1040 or 1040-SR, line 7b; or Form 1040NR,

line 23.

Line 10 through Line 17 and Line 19 through Line 21

Enter the same amounts you entered on federal Schedule 1 (Form 1040

or 1040-SR), line 10 through line 17 and line 19 through line 21; or

Form 1040NR, line 24 through line 33.

Line 18a and Line 18b

Enter on line 18a the same amount entered on federal Schedule 1

(Form 1040 or 1040-SR), line 18a. Enter on line 18b the social security

number (SSN) or individual taxpayer identification number (ITIN) and last

name of the person to whom you paid alimony.

Line 22

Add line 10 through line 18a and line 19 through line 21. This amount

should be the same as the amount on federal Schedule 1 (Form 1040 or

1040-SR), line 22; or Form 1040NR, line 34. However, if you made any

of the adjustments described in the instructions for federal Schedule 1

(Form 1040 or 1040-SR), line 22, or if you claimed the foreign housing

deduction from federal Form 2555, Foreign Earned Income, enter the amount

from federal Schedule 1 (Form 1040 or 1040-SR), line 22 on this line.

If you used Form 1040NR and reported an amount on Form 1040NR, line 31

for excluded scholarship and fellowship grants, enter the amount from

Form 1040NR, line 34 on this line.

Line 23 – Total

Subtract line 22 from line 9. This amount should be the same as the amount

on federal Form 1040 or 1040-SR, line 8b; or Form 1040NR, line 35.

Column B and Column C – Subtractions and

Additions

Use these columns to enter subtractions and additions to federal amounts in

column A that are necessary because of the differences between California

and federal law. Enter all amounts in Section A, line 1 through line 6 and

Section B and Section C, line 1 through line 22 as positive numbers.

Do not deduct income that was earned while a nonresident of California or

from sources outside of California. There must be a difference in tax law.

Generally, if a California resident cannot subtract the income in column B, a

nonresident or part-year resident may not subtract income from column B.

If you are a nonresident alien, use column B and column C to adjust federal

AGI to include income from all sources, even if you were not required to

report it on your federal tax return. California does not have special rules

limiting total AGI from all sources to U.S. source or effectively connected

income of nonresident aliens.

You may need one of the following FTB publications to complete column B

and column C:

• 1001, Supplemental Guidelines to California Adjustments

• 1005, Pension and Annuity Guidelines

• 1031, Guidelines for Determining Resident Status

• 1032, Tax Information for Military Personnel

• 1100, Taxation of Nonresidents and Individuals Who Change Residency

To get forms and publications, go to ftb.ca.gov/forms.

Section A – Income

Line 1 – Wages, Salaries, Tips, etc.

Generally, no adjustments are made on this line. If you did not receive any of

the following types of income, make no entry on this line in either column B

or column C.

Military pay adjustment. Compensation for military service of a

servicemember domiciled outside of California is exempt from California tax.

It is excluded from AGI from all sources. For more information, get FTB Pub.

1032.

Active duty military servicemembers domiciled outside of California, may

claim an adjustment for active duty military pay.

To claim the adjustment, write “MPA” to the left of column A or include it

according to your software’s instructions and enter only the amount of your

active duty military pay in column B. Exclude this amount from column E.

Combat zone foreign earned income exclusion. For taxable years beginning

on and after January 1, 2018, California does not conform to the federal

foreign earned income exclusion for amounts received by certain U.S.

citizens or resident aliens with an abode in the U.S., specifically contractors

or employees of contractors supporting the U.S. Armed Forces in designated

combat zones. Enter the amount excluded from federal income on line 8f,

column C.

Combat zone extended to Egypt’s Sinai Peninsula. Federal law extended

combat zone tax benefits to the Sinai Peninsula of Egypt. California does not

conform. Enter the amount of combat pay excluded from federal income on

line 1, column C. Get FTB Pub. 1032 for more information.

Schedule CA (540NR) Instructions 2019 Page 43

Sick pay received under the Federal Insurance Contributions Act and

Railroad Retirement Act. California excludes these items from income. Enter

in column B the amount of these benefits included in the amount in column A.

Ride-sharing fringe benet differences. Under federal law, certain qualified

transportation benefits are excluded from gross income. Under the California

R&TC, there are no monthly limits for the exclusion of these benefits and

California’s definitions are more expansive. Enter the amount of ridesharing

benefits received and included in federal income on line 1, column B.

Foreign income. If you excluded income exempted by U.S. tax treaties on

your federal Form 1040 or 1040-SR (unless specifically exempt for state

purposes), enter the excluded amount in column C. If you claimed foreign

earned income or housing cost exclusion on your federal Form 1040 or

1040-SR (under IRC Section 911), see the instructions for line 8.

Exclusion for compensation from exercising a California Qualied Stock

Option (CQSO). To claim this exclusion:

• Your earned income is $40,000 or less from the corporation granting the

CQSO.

• The market value of the options granted to you must be less than

$100,000.

• The total number of shares must be 1,000 or less.

• The corporation issuing the stock must designate that the stock issued is

a CQSO at the time the option is granted.

If you included in federal income an amount qualifying for this exclusion,

enter that amount on line 1, column B.

Nonresident compensation of merchant seamen and employees of rail

carriers, motor carriers, and air carriers. Exclude the following from gross

income: compensation for the performance of duties of certain merchant

seamen, rail carriers, motor carriers, and air carriers. Enter the amount

included in federal income on line 1, column B. For more information, get FTB

Pub. 1031.

Employer health savings account (HSA) contribution. Enter the amount

of any employer HSA contribution from federal Form W-2, Wage and Tax

Statement, box 12, code W on line 1, column C.

Income exclusion for In-Home Supportive Services (IHSS) supplementary

payments. If you are an IHSS provider who received IHSS supplementary

payments that were included in federal wages, enter the IHSS supplementary

payments on line 1, column B. IHSS providers only receive a supplementary

payment if they paid a sales tax on the IHSS services they provide. The

supplementary payment is equal to the sales tax paid plus any increase in the

federal payroll withholding paid due to the supplementary payment.

Native American earned income exemption. California does not tax federally

recognized tribal members living in California Indian country who earn

income from any federally recognized California Indian country. Military

compensation is considered income from reservation sources. Enrolled

members who receive reservation source per capita income must reside in

their affiliated tribe’s Indian country to qualify for tax exempt status. Enter

on line 1, column B the earnings included in federal income that are exempt

for California. Attach form FTB 3504, Enrolled Tribal Member Certification, to

Form 540NR. For more information, get form FTB 3504.

Line 2 – Taxable Interest

If you did not receive any of the kinds of income listed below, make no entry

on this line in either column B or column C.

Enter in column B, the interest that you received from:

• U.S. saving bonds (except for interest from series EE U.S. savings bonds

issued after 1989 that qualified for the Education Savings Bond Program

exclusion).

• U.S. Treasury Bills, notes, and bonds.

• Any other bonds or obligations of the United States and its territories.

• Interest from Ottoman Turkish Empire settlement payments.

• Interest income from children under age 19 or students under age 24

included on the child’s federal tax return and reported on the California tax

return by the parent. For more information, get form FTB 3803, Parents’

Election to Report Child’s Interest and Dividends.

Certain mutual funds pay “exempt-interest dividends.” If the mutual fund has

at least 50% of its assets invested in tax-exempt U.S. obligations and/or in

California or its municipal obligations, that amount of dividend is exempt from

California tax. The proportion of dividends tax-exempt will be shown on your

annual statement or statement issued with Form 1099-DIV, Dividends and

Distributions. For more information, get FTB Pub. 1001.

Enter in column C, the interest you identified as tax-exempt interest on your

federal Form 1040 or 1040-SR, line 2a or Form 1040NR, line 9b; and which

you received from:

• The federally exempt interest dividends from other states, or their

municipal obligations and/or from mutual funds that do not meet the 50%

rule above.

• Non-California state bonds.

• Non-California municipal bonds issued by a county, city, town, or other

local government unit.

• Obligations of the District of Columbia issued after December 27, 1973.

• Non-California bonds if the interest was passed through to you from

S corporations, trusts, partnerships, or Limited Liability Companies

(LLCs).

• Interest or other earnings from a Health Savings Account (HSA) are not

treated as tax deferred. Interest or earnings in an HSA are taxable in the

year earned.

• Interest on any bond or other obligation issued by the Government of

American Samoa.

• Interest income from children under the age of 19 or students under

age 24 included on the parent’s federal tax return and reported on the

California tax return by the child.

Make no entries in either column B or column C for interest earned on Federal

National Mortgage Association (Fannie Mae) Bonds, Government National

Mortgage Association (Ginnie Mae) Bonds, and Federal Home Loan Mortgage

Corporations (FHLMC) securities, or grants paid to low-income individuals.

Get FTB Pub. 1001, if you received interest income from the items listed above

passed through to you from S corporations, trusts, partnerships, or LLCs.

Line 3 – Ordinary Dividends

Generally, no difference exists between the amount of dividends reported in

column A and the amount reported using California law. However, California

taxes dividends derived from other states and their municipal obligations.

Enter in column B dividend income from children under age 19 and students

under age 24, included on the parent’s or child’s federal tax return and

reported on the California tax return by the opposite taxpayer.

Enter in column C dividend income from children under age 19 and students

under age 24, excluded on the parent’s or child’s federal tax return and

reported on the California tax return by the opposite taxpayer.

Get FTB Pub. 1001, if you received dividend income from:

• Noncash patronage dividends from farmers’ cooperatives or mutual

associations.

• A controlled foreign corporation (CFC).

• Distribution of pre-1987 earnings from S corporations.

• Undistributed capital gains for regulated investment company (RIC)

shareholders.

Line 4a and b – IRA Distributions

Beginning with tax year 2002, calculate your IRA basis as if you were a

California resident for all prior years. Generally, no adjustments are made on

this line. However, there may be significant differences in the taxable amount

of a distribution (including a distribution from conversion of a traditional

IRA to a Roth IRA) depending on when you made your IRA contributions.

California did not conform to the $2,000 or 100% of compensation annual

contribution limit permitted under federal law from 1982 through 1986.

During these years, California limited the deduction to the lesser of 15% of

compensation or $1,500 and disallowed a deduction altogether to individuals

who were active participants in qualified government plans. Any amount an

individual contributed in excess of California deduction limits during these

years creates a basis in the IRA.

Differences also occur if your California IRA deductions were different from

your federal deductions because of differences between California and federal

self-employment income.

If the taxable amount using California law is:

• Less than the amount taxable under federal law, enter the difference in

column B.

• More than the amount taxable under federal law, enter the difference in

column C.

Get FTB Pub. 1005, for more information and worksheets for figuring the

adjustment to enter on this line, if any.

Coverdell Education Savings Account (ESA) formerly known as Education

(ED) IRA – If column A includes a taxable distribution from an ED IRA, you

may owe additional tax on that amount. Get form FTB 3805P, Additional Taxes

on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

Line 4c and d – Pensions and Annuities

Generally, no adjustments are made on this line. However, if you received Tier

2 railroad retirement benefits or partially taxable distributions from a pension

plan, you may need to make the adjustments.

Page 44 Schedule CA (540NR) Instructions 2019

If you received a federal Form RRB-1099-R, Annuities or Pensions by the

Railroad Retirement Board, for railroad retirement benefits and included all or

part of these benefits in taxable income in column A, enter the taxable benefit

amount in column B.

If you began receiving a retirement annuity between July 1, 1986, and

January 1, 1987, and elected to use the three-year rule for California purposes

and the annuity rules for federal purposes, enter in column C the amount of

the annuity payments you excluded for federal purposes.

You may have to pay an additional tax if you received a taxable distribution

from a qualified retirement plan before reaching age 59½ and the distribution

was not rolled over into another qualified plan. Get form FTB 3805P for more

information.

Line 5 - Social Security Benets

California excludes U.S. social security benefits or equivalent Tier 1 railroad

retirement benefits from taxable income. Enter in column B the amount of

taxable U.S. social security benefits or equivalent Tier 1 railroad retirement

benefits shown in column A, line 5(b).

Line 6 – Capital Gain or (Loss)

Generally, no adjustments are made on this line. California taxes long and

short term capital gains as regular income. No special rate for long term

capital gains exists. However, the California basis of the assets listed below

may be different from the federal basis due to differences between California

and federal laws. If there are differences, use Schedule D (540NR), California

Capital Gain or Loss Adjustment, to calculate the amount to enter on line 6:

• Gain on the sale of qualified small business stock under IRC Section 1045

and IRC Section 1202.

• Basis amounts resulting from differences between California and federal

law in prior years.

• Gain or loss on stock and bond transactions.

• Installment sale gain reported on form FTB 3805E, Installment Sale

Income.

• Gain on the sale of personal residence where depreciation was allowable.

• Pass-through gain or loss from partnerships, fiduciaries, S corporations,

orLLCs.

• Capital loss carryover from your 2018 California Schedule D (540NR).

• Capital gain from children under age 19 or students under age 24 included

on the parent’s or child’s federal tax return and reported on the California

tax return by the opposite taxpayer. For more information, get form

FTB 3803.

Get FTB Pub. 1001 for more information about:

• Disposition of S corporation stock acquired before 1987.

• Capital gain exclusion for sale of principal residence by a surviving

spouse.

• Gain on the sale or disposition of a qualified assisted housing

development to low-income residents or to specified entities maintaining

housing for low-income residents.

• Undistributed capital gain for RIC shareholders.

• Gain or loss on the sale of property inherited before January 1, 1987.

• Capital loss carrybacks.

Section B – Additional Income

Line 1 – Taxable Refunds, Credits, or Offsets of State and Local Income

Taxes

California does not tax the state income tax refund. Enter in column B, the

amount of state tax refund entered in column A.

Line 2a – Alimony Received

Under federal law (TCJA), alimony and separate maintenance payments

are not includable in the income of the receiving spouse, if made under

any divorce or separation agreement executed after December 31, 2018, or

executed on or before December 31, 2018 and modified after that date (if the

modification expressly provides that the amendments apply). California does

not conform. If you received alimony not included in your federal income,

enter the alimony received in column C.

If you are a nonresident alien and received alimony not included in your

federal income, enter the alimony on this line in column C.

Line 3 – Business Income or (Loss)

Adjustments to federal business income or loss you reported in column A

generally are necessary because of the difference between California and

federal law relating to depreciation methods, special credits, and accelerated

write-offs. As a result, the recovery period or basis used to figure California

depreciation may be different from the amount used for federal purposes.

Adjustments are figured on form FTB 3885A, Depreciation and Amortization

Adjustments, and are most commonly necessary because of the following:

• Before January 1, 1987, California did not allow depreciation under the

federal accelerated cost recovery system. Continue to figure California

depreciation for those assets in the same manner as prior years.

• On or after January 1, 1987, California provides special credits and

accelerated write-offs that affect the California basis of qualifying assets.

Refer to the bulleted list below.

Use form FTB 3801, Passive Activity Loss Limitations, to figure the total

adjustment for line 3 if you have:

• One or more passive activities that produce a loss.

• One or more passive activities that produce a loss and any nonpassive

activity reported on federal Schedule C (Form 1040 or 1040-SR), Profit or

Loss From Business.

Use form FTB 3885A to figure the total adjustment for line 3 if you have:

• Only nonpassive activities which produce either gains or losses (or a

combination of gains and losses).

• Passive activities that produce gains.

Limitation on deduction of business interest. Under federal law, every

business, regardless of its form, is generally subject to a disallowance of

a deduction for net interest expense in excess of 30% of the business’s

adjustable taxable income. California does not conform. Figure the difference

between the amounts allowed using federal law and California law. Enter the

difference on line 3, column B.

Limitation on employer’s deduction for fringe benet expenses. Under

federal law, deductions for entertainment expenses are disallowed; the

current 50% limit on the deductibility of business meals is expanded to

meals provided through an in-house cafeteria or otherwise on the premises

of the employer; deductions for employee transportation fringe benefits

(e.g., parking and mass transit) are denied; and no deduction is allowed for

transportation expenses that are the equivalent of commuting for employees

(e.g., between the employee’s home and the workplace), except as provided

for the safety of the employee. California does not conform. Figure the

difference between the amounts allowed using federal law and California law.

Enter the difference on line 3, column B or column C.

Limitation on wagering losses. Under federal law, all deductions for

expenses incurred in carrying out wagering transactions, and not just

gambling losses, are limited to the extent of gambling winnings. California

does not conform. Figure the difference between the amounts allowed using

federal law and California law. Enter the difference on line 3, column B.

Sexual harassment settlements. Under federal law, no deduction is allowed

for any settlement, payout, or attorney fees related to sexual harassment or

sexual abuse if such payments are subject to a nondisclosure agreement.

California does not conform. Enter the amount received and included in

federal income on line 3, column B.

Penalty Assessed by Professional Sports League. California does not

allow a business expense deduction for any fine or penalty paid or incurred

by an owner of a professional sports franchise assessed or imposed by the

professional sports league that includes that franchise. If the fine or penalty

was deducted for federal purposes, enter this amount on line 3, column C.

Business Expense Deduction Disallowance – California disallows a

deduction for a business expense related to a payment to the Edge College

and Career Network, LLC, to a taxpayer who meets all of the following:

• They are charged as a defendant in any of several specified criminal

complaints as listed in R&TC Section 17275.4.

• There is a final determination of their guilt with regard to a violation of any

offense arising out of that criminal complaint.

• There is a finding that they took the deduction unlawfully.

For more information, see R&TC 17275.4. Enter the amount of this deduction

on line 3, column C.

Get FTB Pub. 1001 for more information about:

Income related to:

• Business, trade, or profession carried on within California that is an integral

part of a unitary business carried on both within and outside California.

• Pro-rata share of income received from a CFC by a U.S. shareholder.

Basis adjustments related to:

• Property acquired prior to becoming a California resident.

• Sales or use tax credit for property used in a former Enterprise Zone

(EZ), Local Agency Military Base Recovery Area (LAMBRA), Targeted Tax

Area (TTA), or Los Angeles Revitalization Zone (LARZ).

• Reduced recovery periods for fruit-bearing grapevines replaced in a

California vineyard on or after January 1, 1992, as a result of phylloxera

infestation; or on or after January 1, 1997, as a result of Pierce’s disease.

Schedule CA (540NR) Instructions 2019 Page 45

• Expenditures for tertiary injectants.

• Property placed in service on an Indian reservation after

December 31, 2017, and before January 1, 2021.

• Amortization of pollution control facilities.

• Discharge of real property business indebtedness.

• Vehicles used in an employer-sponsored ridesharing program.

• An enhanced oil recovery system.

• Joint Strike Fighter property costs.

• The cost of making a business accessible to disabled individuals.

• Property for which you received an energy conservation subsidy from a

public utility on or after January 1, 1995, and before January 1, 1997.

• Research and experimental expenditures.

• Reduction of capitalized costs attributable to the Work Opportunity Credit.

Business deductions related to:

• Wages paid in a former EZ, LAMBRA, Manufacturing Enhancement Area

(MEA), or TTA.

• Certain employer costs for employees who are also enrolled members of

Indian tribes.

• Abandonment or tax recoupment fees for open-space easements and

timberland preserves.

• Research expense.

• Employer wage expense for the Work Opportunity Credit.

• Pro-rata share of deductions received from a CFC by a U.S. shareholder.

• Interest paid on indebtedness in connection with company-owned life

insurance policies.

• Premiums paid on life insurance policies, annuities or endowment

contracts issued after June 8, 1997, where the owner of the business is

directly or indirectly a policy beneficiary.

• Commercial Revitalization Deductions for Renewal Communities.

• Small Employer Health Insurance Credit

Line 4 – Other Gains or (Losses)

Generally, no adjustments are made on this line. However, the California basis

of your other assets may differ from your federal basis due to differences

between California and federal law. Therefore, you may have to adjust the

amount of other gains or losses. Get Schedule D-1, Sales of Business

Property, for more information.

Line 5 – Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts,

etc.

Adjustments to federal income or loss you reported in column A generally

are necessary because of the difference between California and federal

law relating to depreciation methods, special credits, and accelerated

write-offs. As a result, the recovery period or basis used to figure California

depreciation may be different from the recovery period or amount used for

federal purposes. For more information, see the instructions for Schedule CA

(540NR), column B and column C, line 3.

California law does not conform to federal law for material participation in

rental real estate activities. Beginning in 1994, and for federal purposes only,

rental real estate activities conducted by persons in real property businesses

are not automatically treated as passive activities. Get form FTB 3801, for

more information.

Use form FTB 3801, to figure the total adjustment for line 5 if you have:

• One or more passive activities that produce a loss.

• One or more passive activities that produce a loss and any nonpassive

activity reported on federal Schedule E (Form 1040 or 1040-SR),

Supplemental Income and Loss.

Use form FTB 3885A, to figure the total adjustment for line 5 if you have:

• Only nonpassive activities which produce either gains or losses (or a

combination of gains and losses).

• Passive activities that produce gains.

LLCs that are classified as partnerships for California purposes and

limited liability partnerships (LLPs) are subject to the same rules as other

partnerships. LLCs report distributive items to members on Schedule K-1

(568), Member’s Share of Income, Deductions, Credits, etc. LLPs report to

partners on Schedule K-1 (565), Partner’s Share of Income, Deductions,

Credits, etc.

Get FTB Pub. 1001, for more information about accumulation distributions

to beneficiaries for which the trust was not required to pay California tax

because the beneficiary’s interest was contingent.

Line 6 – Farm Income or (Loss)

Adjustments to federal income or loss you report in column A generally

are necessary because of the difference between California and federal law

relating to depreciation methods, special credits, NOLs, and accelerated

write-offs. As a result, the recovery period or the basis you should use

to figure California depreciation may be different from the amount used

for federal purposes. For more information about the types of income

and adjustments that often require adjustments, see the instructions for

ScheduleCA (540NR), column B and column C, line 3.

Use form FTB 3801, to figure the total adjustment for line 18 if you have:

• One or more passive activities that produce a loss.

• One or more passive activities that produce a loss and any nonpassive

activity reported on federal Schedule F (Form 1040 or 1040-SR), Profit or

Loss From Farming.

Use form FTB 3885A, to figure the total adjustment for line 6 if you have:

• Only nonpassive activities which produce either gains or losses (or a

combination of gains and losses).

• Passive activities that produce gains.

Line 7 – Unemployment Compensation

California excludes unemployment compensation from taxable income. Enter

on line 7, column B, the amount of unemployment compensation shown in

column A.

Paid Family Leave Insurance (PFL) benets, also known as, Family

Temporary Disability Insurance. California excludes payments received from

the PFL program from taxable income. Enter on line 7, column B, the amount

of PFL program payments shown in column A. For more information, get FTB

Pub. 1001.

Line 8 – Other Income

a. California Lottery Winnings

California excludes California lottery winnings from taxable income. Enter

in column B the amount of California lottery winnings included in the

federal amount on line 8, column A.

Make no adjustment for lottery winnings from other states. They are

taxable by California. If you reduced gambling income for California

lottery income, you may need to reduce the losses included in the federal

itemized deductions on Part III, line 16, column A. Enter these losses on

Part III, line 16, column B.

b. Disaster Loss Deduction

If you have a California disaster loss carryover deduction and there is

income in the current taxable year, enter the total amount from your 2018

form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and

Disaster Loss Limitations – Individuals, Estates, and Trusts, Part III, line 6

as a positive number in column B.

NOL Attributable to a Qualied Disaster – If you deduct a 2019 disaster

loss in the 2019 taxable year that results in an NOL, the NOL can be

carried forward. Get FTB 3805V for more information.

c. Federal NOL from federal Schedule 1 (Form 1040 or 1040-SR), line 8

If the amount on line 8 in column A includes a federal NOL, enter the

amount of the federal NOL as a positive number in column C. Get form

FTB 3805V to figure the allowable California NOL.

d. NOL Carryover from Form FTB 3805V, Part III, line 5

The allowable NOL carryover under California law is different from the

allowable NOL carryover under federal law. If you have a California NOL

carryover from your 2018 form FTB 3805V, enter it as a positive number

in column B.

e. NOL from Forms FTB 3805Z, FTB 3806, FTB 3807, or FTB 3809

Enter in column B the total NOL figured on the following forms.

• FTB 3805Z, Enterprise Zone Deduction and Credit Summary, line 3b.

• FTB 3806, Los Angeles Revitalization Zone Net Operating Loss (NOL)

Carryover Deduction, line 2b.

•

FTB 3807, Local Agency Military Base Recovery Area Deduction and

Credit Summary, line 3b.

•

FTB 3809, Targeted Tax Area Deduction and Credit Summary, line 3b.

f. Other (describe)

Identify the type of income reported in the space provided. If there is

more than one item to report on line 8f, attach a statement that lists each

item and enter the total of all individual items in column B or column C as

instructed below.

IRC Section 965 deferred foreign income. If you included IRC 965

deferred foreign income on your federal Schedule 1 (Form 1040 or

1040-SR), enter the amount on line 8f, column B and write “IRC 965” on

line 8f and at the top of Form 540NR.

Global intangible low-taxed income (GILTI) under IRC Section 951A. If

you included GILTI on your federal Schedule 1 (Form 1040 or 1040-SR),

enter the amount on line 8f, column B and write “IRC 951A” on line 8f.

Excess business loss. For taxable years beginning after December31,2018,

California law generally conforms to the changes under the Tax Cuts and

Page 46 Schedule CA (540NR) Instructions 2019

Jobs Act (TCJA) in regard to the disallowance of excess business loss

deductions of non-corporate taxpayers. For California purposes, any

disallowed loss will be treated as a carryover excess business loss for the

subsequent taxable year. If you completed federal Form 461, Limitation

on Business Losses, prepare a second set of forms reflecting your

excess business loss using California amounts (i.e., following California

law). Compare federal Form 461, line 16 and the form completed using

California amounts. Enter the difference between the federal and California

amount on line 8f, column B or column C. Attach federal Form 461, using

California amounts, to the tax return.

Qualied equity grants. California does not conform to federal law

regarding the election to defer the recognition of income attributable to

qualified stock. If you elected to defer income for federal purposes, make

an adjustment on line 8f, column C.

Expanded use of 529 account funds. California does not conform to

federal law regarding the IRC Section 529 account funding for elementary

and secondary education or to the maximum distribution amount. If the

amount was excluded for federal purposes, make an adjustment on line

8f, column C.

Olympic Medals and Prize Money. If you excluded the value of any

award, medal, or prize money on your federal Form 1040 or 1040-SR,

enter the excluded amount on line 8f, column C. For more information, get

FTB Pub. 1001.

Native American earned income exemption. California does not tax

federally recognized tribal members living in California Indian country

who earn income from any federally recognized California Indian country.

Military compensation is considered income from reservation sources.

Enrolled members who receive reservation sourced per capita income

must reside in their affiliated tribe’s Indian country to qualify for tax

exempt status. For more information, see form FTB 3504. Enter on line

8f, column B the income included in federal income that is exempt for

California and write “FTB 3504” on line 8f. Attach form FTB 3504 to the

Form 540NR.

Parents’ Election to Report Child’s Interest and Dividends. California

conforms to federal law for elections made by parents reporting

their child’s interest and dividends. Parents may elect to report their

child’s income on their California income tax return by completing

form FTB 3803, Parents’ Election to Report Child’s Interest and Dividends.

If you make this election, the child will not have to file a tax return. You

may report your child’s income on your California income tax return even

if you do not do so on your federal income tax return.

If the amount of your child’s income you are reporting on your California

income tax return is different than the amount you reported on your

federal income tax return, enter the difference on line 8f, column B or

column C and write “FTB 3803” on line 8f. Get form FTB 3803 for more

information.

Reward from a crime hotline. Enter in column B the amount of a reward

authorized by a government agency received from a crime hotline

established by a government agency or nonprofit organization that is

included in the amount on line 8, column A.

You may not make this adjustment if you are an employee of the hotline or

someone who sponsors rewards for the hotline.

Federal foreign income or housing exclusion. Enter in column C the

amount deducted from federal income on federal Schedule 1 (Form 1040

or 1040-SR), line 8.

Combat zone foreign earned income exclusion. Enter the amount

excluded from federal income on line 8f, column C.

Beverage container recycling income. Enter in column B the amount of

recycling income included in the amount on line 8, column A.

Rebates or vouchers from a local water agency, energy agency, or

energy supplier. California law allows an income exclusion for rebates

or vouchers from a local water agency, energy agency, or energy supplier

for the purchase and installation of water conservation appliances and

devices. Enter in column B the amount of this type of income included in

the amount on line 8, column A.

Financial Incentive for Seismic Improvement. California law allows an

income exclusion for loan forgiveness, grant, credit, rebate, voucher, or

other financial incentive issued by the California Residential Mitigation

Program or California Earthquake Authority to assist a residential

property owner or occupant with expenses paid, or obligation incurred for

earthquake loss mitigation. Enter in column B the amount of this type of

income included in the amount on line 8, column A.

Original issue discount (OID) for debt instruments issued in 1985 and

1986. In the year of sale or other disposition, you must recognize the

difference between the amount reported on your federal tax return and

the amount reported for California purposes. Issuers: Enter the difference

between the federal deductible amount and the California deductible

amount on line 8f in column B. Holders: Enter the difference between the

amount included in federal gross income and the amount included for

California purposes on line 8f in column C.

Foreign income of nonresident aliens. Adjust federal income to reflect

worldwide income computed under California law. Enter losses from

foreign sources in column B. Enter foreign source income in column C.

Cost-share payments received by forest landowners. Enter in column B

the cost-share payments received from the Department of Forestry and

Fire Protection under the California Forest Improvement Act of 1978 or

from the United States Department of Agriculture, Forest Service, under

the Forest Stewardship Program and the Stewardship Incentives Program,

pursuant to the Cooperative Forestry Assistance Act.

Coverdell ESA distributions. If you received a distribution from a

Coverdell ESA, report the difference between the federal taxable amount

and the California taxable amount in column B or column C.

Grants paid to low-income individuals. California excludes grants paid

to low-income individuals to construct or retrofit buildings to make them

more energy efficient. Federal has no similar exclusion. Enter on line 8f,

column B the amount of this type of income.

Health Savings Account (HSA) distributions for unqualied medical

expense. Distributions from an HSA not used for qualified medical

expenses and included in federal income, are not taxable for California

purposes. Enter the distribution not used for qualified medical expenses

on line 8f, column B.

California National Guard Surviving Spouse & Children Relief Act of

2004.

Death benefits received from the State of California by a surviving

spouse/RDP or member-designated beneficiary of certain military

personnel killed in the performance of duty is excluded from gross

income. Military personnel include the California National Guard, State

Military Reserve, or the Naval Militia. If you reported a death benefit on

line 8, column A, enter the death benefit amount in column B.

Ottoman Turkish Empire settlement payments. If you received settlement

payments as a person persecuted by the regime that was in control of the

Ottoman Turkish Empire from 1915 until 1923 your gross income does

not include those excludable settlement payments, or interest, received

by you, your heirs, or your estate for payments received on or after

January 1, 2005. If you reported settlement payments on line 8, column A,

enter the amount of settlement payments in column B.

Mortgage forgiveness debt relief. California law does not conform

to federal law regarding the exclusion of income from discharge of

indebtedness from the disposition of your principal residence occurring

after December 31, 2017. Enter the amount of discharge on line 8f,

column C.

g. Student Loan Discharged Due to Closure of a For-Prot School.

California law allows an income exclusion for income that would result

from the discharge of any student loan of an eligible individual. An

individual is eligible for the exclusion if any of the following apply during

the taxable year.

1. The individual is granted a discharge of any student loan because:

a. The individual successfully asserts that the school did something

wrong or failed to do something that it should have done.

b. The individual could not complete a program of study due to the

school closing.

2. The individual attended a Brightwood College school on or before

December 5, 2018, and is granted a discharge of any student loan made in

connection with attending that school, and that discharge is not covered

under item 1 above.

3. The individual attended a location of The Art Institute of California and is

granted a discharge of any student loan made in connection with attending

that school, and that discharge is not covered under item 1 above.

4. The individual is granted a discharge of any student loan pursuant to the

discharge agreement. For definition of “discharge agreement”, refer to

R&TC Section 17144.7 for more information.

5. The individual attended a Corinthian Colleges, Inc. school on or before May

1, 2015, is granted a discharge of any student loan made in connection

with attending that school, and that discharge is not covered under item 1

or 4 above.

Enter in column B the amount of this type of income included in the amount

on line 8g, column A.

Schedule CA (540NR) Instructions 2019 Page 47

Line 9 – Total

Add Section A, line 1 through line 6, and Section B, line 1 through line 8g in

column B and column C. Enter the totals on line 9.

Section C - Adjustments to Income

Line 10 through Line 18a and Line 19 through Line 21

California law is the same as federal with the exception of the following:

• Line 10 (Educator Expenses) – California does not conform to federal law

regarding educator expenses. Enter the amount from column A, line 10 to

column B, line 10.

• Line 11 (Certain Business Expense of Reservists, Performing Artists, and

Fee Basis Government Officials) – If claiming a depreciation deduction

as an unreimbursed employee business expense on federal Form 2106,

Employee Business Expenses, you may have an adjustment in column B

or column C. For more information, get Pub. 1001.

Federal law eliminated the $3,000 deduction for living expenses for

members of Congress while away from home. California does not

conform. Enter the amount of living expenses on line 11, column C.

• Line 12 (Health Savings Account (HSA) Deduction) – Federal law allows

the taxpayer a deduction for contributions to an HSA account. California

does not conform. Transfer the amount from column A, line 12, to

column B, line 12.

• Line 13 (Moving Expenses) – California does not conform to federal law

regarding the suspension of the deduction for moving expenses, except

for members of the Armed Forces on active duty. Non-military taxpayers

prepare federal Form 3903, Moving Expenses, using California amounts.

If you have excess moving expense reimbursements, enter the amount

of moving expenses from line 3 of federal Form 3903 on Schedule CA

(540NR), line 13, column C. If your reimbursements are less than your

moving expenses, enter the amount of moving expenses from line 5 of

federal Form 3903 on Schedule CA (540NR), line 13, column C.

• Line 18a (Alimony Paid) – Under federal law (TCJA), alimony and separate

maintenance payments are not deductible by the payor spouse, if made

under any divorce or separation agreement executed after December 31,

2018, or executed on or before December 31, 2018, and modified after

that date (if the modification expressly provides that the amendments

apply). California does not conform. If you paid alimony and did not

deduct it on your federal tax return, enter the alimony in column C.

If you are a nonresident alien and did not deduct alimony on your federal

tax return, enter the amount you paid in column C.

Line 18b (Recipient’s SSN/Last Name) - Enter the SSN or ITIN and last

name of the person to whom you paid alimony.

• Line 19 (IRA Deduction) – If you are an active duty military

servicemember domiciled outside of California, you may have an

adjustment. See line 22 instructions.

• Line 20 (Student Loan Interest Deduction) – California conforms to federal

law regarding student loan interest deduction except for non-California

domiciled military taxpayers. Military taxpayers use the Student Loan

Interest Deduction Worksheet in the next column to compute the amount

to enter on line 20. For more information, get FTB Pub. 1032.

• Line 21 (Tuition and Fees) – California does not conform to federal

law regarding the tuition and fees deduction. Enter the amount from

columnA, line 21 on column B, line 21.

Line 22 – Add line 10 through line 18a and line 19 through line 21 in column B

and column C. Enter the totals on this line in the appropriate columns.

If you claimed the foreign housing deduction, include that amount in the total

you enter in column B, line 22. Enter the amount and “Form 2555” on the

dotted line next to line 22.

If you are active duty military and not domiciled in California and your

IRA deduction was limited because of a federal AGI limitation, recalculate

your deduction excluding your active duty military pay. If the recalculated

amount is larger than the amount on line 19, column A, enter the difference

between the two amounts in column C, line22. Enter the amount and “MPA

Adjustment” on the dotted line next to line 22.

Line 23 – Total

Subtract line 22 from line 9 in column B and column C. Enter the totals on

this line in the appropriate column. These amounts should be the same as

Form 540NR, line 14 and line 16, respectively.

In some cases the total on line 23 in column B or column C will be a negative

number. Read the caution note when you get to line 23, column E.

Student Loan Interest Deduction Worksheet

1 Enter the total amount from Schedule CA (540NR),

line 20, column A. If the amount on line 1 is zero,

STOP. You are not allowed a deduction for California . . . . . . . . 1_________

Enter the total interest you paid in 2019

on qualified student loans but not more than $2,500 here

.....2_________

3 Add federal Schedule 1 (Form 1040 or 1040-SR), line 20

(student loan interest deduction) to federal Form 1040 or

1040-SR, line 8b (AGI). Enter the result here

..3 _________

4 Enter the total military income

included in federal adjusted gross

income (get FTB Pub. 1032)

..............4 _________

5 Subtract line 4 from line 3................5 _________

6 Enter the amount shown below for

your filing status.

• Single, head of household, or

qualifying widow(er) – $60,000

• Married/RDP filing jointly – $120,000.....6 _________

7 Is the amount on line 5 more than the amount on line 6?

m No. Skip lines 7 and 8, enter -0- on

line 9, and go to line 10.

m Yes. Subtract line 6 from line 5

.........7 _________

8 Divide line 7 by $15,000 ($30,000 if married/RDP filing jointly).

Enter the result as a decimal (rounded to at least three

places). If the result is 1.000 or more, enter 1.000

..........8 _ . _ _ _ _

9 Multiply line 2 by line 8............................... 9_________

10 Student loan interest deduction. Subtract line 9

from line 2. Enter the result here and on,

Schedule CA (540NR), line 20, column D

................10_________

Student loan interest adjustment. Enter the result here.

If line 1 is less than line 10, enter the difference on

Schedule CA (540NR), line 20, column C.

................11_________

Column D — Total Amounts Using California Law

Use this column to show the amount remaining after adjustments

(subtractions or additions).

For each line, Section A, line 1 through line 6, and Sections B and C, line 1

through line 23:

1. Subtract the amounts in column B from the amounts in column A.

2. Add the amounts in column C to the result of the calculation made in

1 above.

3. Enter the total in column D.

Line 8 – Other Income

If you made any adjustments on line 8 in column B or column C:

Step 1 Add the adjustments in column B, lines a, b, d, e, f, and g.

Step 2 Subtract that total from line 8, column A.

Step 3 Add the adjustments in column C, lines c and f.

Step 4 Add that total to the result of Step 2; then continue as instructed

above for all other lines.

The total on line 23, column D should be the same as the amount on

Form 540NR, line 17.

Page 48 Schedule CA (540NR) Instructions 2019

Column E — California Amounts

Column E is used to show how much of the amount of income reported on

Schedule CA (540NR), column D is taxable by California. The taxable amount

depends on your residency status.

• Full-year California resident: A resident is taxed on all income from all

sources, including income from sources outside California. Follow the

“California Resident Amounts” instructions for each line below. Full-year

residents use Form 540NR if filing jointly with a spouse/RDP who is a

nonresident or a part-year resident.

• Full-year nonresident: A nonresident is only taxed on income derived

from California sources. Follow the “California Nonresident Amounts”

instructions for each line below.

• Part-year resident: A part-year resident is taxed on all income from all

sources while a resident and only on income derived from California

sources while a nonresident. Follow the instructions as stated in the

Part-Year Resident Worksheet instructions.

Refer to instructions for each line below to be sure you are including the

correct amounts.

Section A – Income

Line 1 – Wages, Salaries, Tips, Etc.

California resident amounts – Enter the wages, salaries, tips, or other

compensation that you received while a California resident. Active duty

military personnel, who are domiciled in California and stationed in California,

report their military income here. Get FTB Pub. 1032 for more information.

California nonresident amounts – If you worked in California while a

nonresident, enter the wages, salaries, tips, or other compensation received

for those California services.

Line 2 – Taxable Interest

California resident amounts – Enter the interest income received while a

California resident.

California nonresident amounts – Enter the interest income received while a

nonresident from an account or security that was used in a trade or business

or was pledged as security for a loan, the proceeds of which were used in a

trade or business located in California.

Line 3 – Ordinary Dividends

California resident amounts – Enter the ordinary dividends received while a

California resident.

California nonresident amounts – Enter the ordinary dividends received

while a nonresident from an account or security that was used in a trade or

business or was pledged as security for a loan, the proceeds of which were

used in a trade or business located in California.

Line 4a and b – IRA Distributions

California resident amounts – Enter the taxable portion of the IRA

distributions received while a California resident. Include regular distributions,

premature distributions, and any other money or property received from your

IRA account or annuity.

For more information on traditional, Coverdell ESA, and Roth IRAs, get

FTB Pub. 1005.

If this amount is a premature distribution and you owed the early distribution

tax on your federal tax return, you generally owe this tax to California. Get

form FTB 3805P, to figure any additional tax due on this amount.

California nonresident amounts – IRA distributions received by a

nonresident are not taxable.

Line 4c and d – Pensions and Annuities (Taxable Amount)

California resident amounts – Enter the portion of taxable pension and

annuity income received while a resident of California.

If this amount is a premature distribution and you owed the early distribution

tax on your federal tax return, you generally owe this tax to California. Get

form FTB 3805P to figure any additional tax due on this amount.

California nonresident amounts – Qualified retirement distributions received

by a nonresident are not taxable.

For more information, get FTB Pub. 1005.

Line 6 – Capital Gain or (Loss)

California resident amounts – Enter capital gains and losses from all sources

while a California resident.

California nonresident amounts – Enter capital gains and losses from

sources within California while a nonresident. Complete Schedule D (540NR)

Worksheet for Nonresidents and Part-Year Residents, to compute this amount.

Part-year resident amounts – Complete Schedule D (540NR) Worksheet

for Nonresidents and Part-Year Residents. Enter the amount from column E,

line4 (if there is an overall gain) or line 5 (if there is a loss) of that worksheet

on the Part-Year Resident Worksheet, line 6, column C, that is located at the

end of the Schedule CA (540NR) instructions.

Section B – Additional Income

Line 2a – Alimony Received

California resident amounts – Enter the alimony received while a California

resident.

California nonresident amounts – Alimony received by a nonresident is not

taxable.

Line 3 – Business Income or (Loss)

California resident amounts – Enter the total profits or losses (including

losses allowed from passive activities) from all businesses conducted while a

California resident.

California nonresident amounts – Enter the total amount of profits or losses

(including losses allowed from passive activities) from all businesses sourced

to California while a nonresident of California. California uses a mandatory

market assignment method and single-sales factor apportionment to

apportion business income to California. A nonresident may have California

sourced income or apportionable business income if receiving income from

intangibles or services from California sources.

If, as a nonresident, you derived income from a business, trade, or profession

conducted partly within California and partly outside California, only income

from the part conducted within California is considered California source

income that you must report in column E. If there is any business relationship

between the parts within and outside California (flow of goods, etc.),

apportion the gross income or loss from the entire business. To determine

the portion of income or loss from businesses engaged in multistate

activities that you must report, use the apportionment formula described in

Schedule R, Apportionment and Allocation of Income.

Line 4 – Other Gains or (Losses)

California resident amounts – Enter gains and losses (including losses

allowed from passive activities) from all sources while a resident.

California nonresident amounts – Enter gains and losses from sources

within California while a nonresident.

Line 5 – Rental Real Estate, Royalties, Partnerships, S Corporations,

Trusts, Etc.

California resident amounts – Enter your profit or loss (including losses

allowed from passive activities) from all rents, royalties, partnerships,

S corporations, LLCs, estates, and trusts that accrued while a California

resident.

California nonresident amounts – Enter your profit or loss related to

property or business located in California while a nonresident of California.

Your Schedule K-1 (100S, 541, 565, or 568) will indicate the amount of

S corporation, estate, trust, partnership, or LLC profit or loss derived from

California sources.

Part-year resident amounts – Allocate income between the period of

residency and the period of non residency in a manner that reflects the actual

date of realization of partnership, S corporation, and certain trust income.

In the absence of information that reflects the actual date of realization, the

taxpayer allocates an annual amount on a proportional basis between the two

periods, using a daily pro-rata methodology. For more information, get FTB

Pub. 1100.

Line 6 – Farm Income or (Loss)

California resident amounts – Enter profit or loss (including losses allowed

from passive activities) from all farming activity while a California resident.

California nonresident amounts – Enter profit or loss (including losses

allowed from passive activities) for farming activity conducted in California

while a nonresident of California.

Line 8 – Other Income

Identify the type of income reported in the space provided. If there is more

than one item to report on line 8f, attach a statement that lists each item and

enter the total of all individual items in column E.

Schedule CA (540NR) Instructions 2019 Page 49

Line 9 – Total

Add Section A, line 1 through line 6, and Section B, line 1 through line 8, in

column E. Enter the result on this line.

Section C – Adjustments to Income

Line 13 – Moving Expenses

California law and federal law are no longer the same for moving expenses. If

you moved:

• Into California in connection with your new job, enter the amount from

line 13, column D, in line 13, column E.

• Out of California in connection with your new job, enter -0- on line 13,

column E.

If you moved out of California in connection with your new job and received

compensation from that job attributable to a California source, your

moving expense adjustment will be limited by the ratio of California source

compensation from the new job to total compensation from the new job.

Line 14 – Deductible part of Self-Employment Tax

If you claimed a deduction in column A for self-employment tax paid,

your California deduction is limited to a percentage of the total California

deduction, line14, column D. That percentage is the ratio of:

Self-employment income Self-employment

reported income reported

in column A in column A

from all sources + from CA sources

while a CA resident while a nonresident = California ratio

Total self-employment income

reported in column A

Multiply your total California deduction, line 14, column D by the California

ratio described above and enter the result on line 14, column E. If the

California ratio is greater than 1.00, enter the amount from line 14,

column D on line 14, column E. If the California ratio is less than zero,

enter -0- on line 14, column E.

Line 15 and Line 19 – IRA, Keogh, SEP, and SIMPLE Deduction

The amount of the California deduction for IRA, Keogh, SEP, and SIMPLE

contributions is the same as the federal deduction. However, the California

deduction may be limited by California compensation or by California

self-employment income.

Example: Susan moved into California on December 1. She made contributions

to her IRA and claimed a deduction of $2,000 on her federal tax return. Her

California wages were $500. Her allowable deduction is the lesser of:

• The federal deduction of $2,000.

• The California compensation of $500.

Therefore, she enters $500 on line 15, column E. She will make no entry in

column B or column C.

Keogh, SEP, and SIMPLE deductions are limited to a percentage of the federal

deduction.

Self-employment income

reported in column E

___________________ = California ratio

Total self-employment

income reported

in column D

Multiply federal deductions by the California ratio described above and enter

the result on line 15, column E. If the California ratio is greater than 1.00,

enter the amount from line 15, column D on line 15, column E. If the

California ratio is less than zero, enter -0- on line 15, column E. Get FTB

Pub. 1005 for more information.

Line 16 – Self-Employed Health Insurance Deduction

If you claimed a deduction in column A for payments you made to a health

insurance plan while you were self-employed, your California deduction is

limited to a percentage of the federal deduction. That percentage is the ratio of:

Total self-employment income

reported in column E

__________________________ = California ratio

Total self-employment income

reported in column D

Multiply your federal deduction on line 16, by the California ratio described

above and enter the result on line 16, column E. If the California ratio is greater

than 1.00, enter the amount from line 16, column D on line 16, column E . If

the California ratio is less than zero, enter -0- on line 16, column E.

Line 17 – Penalty on Early Withdrawal of Savings

Enter the interest penalties charged while a California resident.

Line 18a – Alimony Paid

If you claimed a deduction in column D for alimony payments, first compute

your California ratio:

California AGI (line 23, column E)

(without the alimony deduction) = California ratio

Total AGI (line 23, column D)

(without the alimony deduction)

California nonresident amounts – Multiply the deduction (line 18a,

column D) by the California ratio (see above) and enter the amount in

line 18a, column E. If the California ratio is greater than 1.00, enter the

amount from line 18a, column D on line 18a, column E . If the California ratio

is less than zero, enter -0- on line 18a, column E.

Part-year resident amounts – Multiply the alimony paid while a nonresident

by the California ratio (see above) to determine the nonresident portion. If

the California ratio is greater than 1.00, use 1.00 for the California ratio. If the

California ratio is less than zero, your nonresident portion of alimony paid is

zero. Add the nonresident portion of alimony paid to the alimony paid while a

resident. Enter the total in line 18a, column E.

Line 22

Add line 10 through line 18a and line 19 through line 21 in column E. Enter

the result on this line.

Line 23 – Total

Subtract line 22 from Section B, line 9 in column E. This is your California

AGI. Enter the result on this line. Also enter this amount on Part IV, line 1.

Also, transfer the amount from:

• Line 23, column B to Form 540NR, line 14.

If column B is a negative number, transfer the amount as a positive

number to Form 540NR, line 16.

• Line 23, column C to Form 540NR, line 16.

If column C is a negative number, transfer the amount as a positive

number to Form 540NR, line 14.

• Line 23, column E to Form 540NR, line 32.

If you plan to itemize deductions, go to Part III.

PartIII Adjustments to Federal Itemized

Deductions

Important: If you did not itemize deductions on your federal tax return but

will itemize deductions on your California tax return, first complete federal

Schedule A (Form 1040 or 1040-SR), Itemized Deductions. Then check the

box at the top of Schedule CA (540NR), Part III and complete lines 1 through

30. Attach a copy of federal Schedule A (Form 1040 or 1040-SR) to your

Form 540NR.

Column A - Federal Amounts

Line 1 through Line 16

Enter on line 1 through line 16 the same amounts you entered on your federal

Schedule A (Form 1040 or 1040-SR), line 1 through line 16.

Column B and Column C – Subtractions and

Additions

Use these columns to enter subtractions and additions to the federal amounts

in column A that are necessary because of differences between California

and federal law. Enter all amounts as positive numbers unless instructed

otherwise.

Line 4 – Health Savings Account (HSA) Distributions

If you received a tax-free HSA distribution for qualified medical expenses,

enter the qualified expenses paid that exceed 7.5% of federal AGI on line 4,

column C.

Line 5a – State and Local Taxes

California does not allow a deduction for state and local income tax (including

limited partnership tax and income or franchise tax paid by corporations) and

State Disability Insurance (SDI) or state and local general sales tax. Enter that

amount on line 5a, column B.

Line 5e – The federal deduction for state and local tax is limited to $10,000

($5,000 for married filing separate) for the aggregate of state and local

income taxes and property taxes. California does not conform. If your

deduction was limited under federal law, enter an adjustment on line 5e,

column C for the amount over the federal limit.

Page 50 Schedule CA (540NR) Instructions 2019

Line 6 – Other Taxes

California does not allow a deduction for foreign income taxes. Enter that

amount on line 6, column B.

Federal law suspended the deduction for foreign property taxes. California

does not conform. Enter the amount on line 6, column C.

Generation Skipping Transfer Tax – Tax paid on generation skipping transfers

is not deductible under California law. Enter the amount of generation

skipping tax included in line 6, column A on line 6, column B.

Line 8 – Home Mortgage Interest

Federal law limited the mortgage interest deduction acquisition debt

maximum from $1,000,000 ($500,000 for married filing separately) to

$750,000 ($375,000 for married filing separately). California does not

conform. If your deduction was limited under federal law, enter an adjustment

on line 8, column C for the amount over the federal limit.

Federal law suspended the deduction on up to $100,000 ($50,000 for married

filing separately) for interest on home equity indebtedness, unless the loan is

used to buy, build, or substantially improve the taxpayer’s home that secures

the loan. California does not conform. If your deduction was limited under the

federal law, enter an adjustment on line 8, column C for the amount over the

federal limit.

Mortgage Interest Credit – If you reduced your federal mortgage interest

deduction by the amount of your mortgage interest credit (from federal Form

8396, Mortgage Interest Credit), increase your California itemized deductions

by the same amount. Enter the amount of your federal mortgage interest

credit on line 8, column C.

Line 8d – Mortgage Insurance Premiums

California does not allow a deduction for mortgage insurance premiums. Enter

the amount from column A, line 8d on column B, line 8d.

Line 9 – Investment Interest Expense

Your California deduction for investment interest expense may be different

from your federal deduction. Use form FTB 3526, Investment Interest Expense

Deduction, to figure the amount to enter on line 9, column B or column C.

Line 11 – Gifts By Cash Or Check

Qualied charitable contributions – Your California deduction may be

different from your federal deduction. California limits the amount of your

deduction to 50% of your federal AGI. Figure the difference between the

amount allowed using federal law and the amount allowed using California

law. Enter the difference on line 11, column B.

College athletic seating rights – Federal law no longer allows for a charitable

deduction for amounts paid to an institution of higher education in exchange

for college athletic seating rights. California does not conform. Enter the

amount on line 11, column C.

College access tax credit – If you deducted a charitable contribution amount

for the College Access Tax Credit Fund on your federal Schedule A (Form

1040 or 1040-SR) and are claiming the College Access Tax Credit on your

Form 540NR, enter the amount used to calculate the College Access Tax

Credit on line 11, column B.

Charitable Contribution Deduction Disallowance - California disallows a

charitable contribution deduction to an educational organization that is a

postsecondary institution or to the Key Worldwide Foundation to a taxpayer

who meets all of the following:

• They are charged as a defendant in any of several specified criminal

complaints as listed in R&TC Section 17275.4.

• There is a final determination of their guilt with regard to a violation

of any offense arising out of that criminal complaint.

• There is a finding that they took the deduction unlawfully.

For more information, see R&TC 17275.4. Enter the amount of this deduction

on line 11, column B.

Line 12 - Other Than By Cash Or Check

Qualied Charitable Contributions – Your California deduction may be

different from your federal deduction. California limits the amount of your

deduction to 50% of your federal AGI. Figure the difference between the

amount allowed using federal law and the amount allowed using California

law. Enter the difference on line 12, column B.

Charitable Contribution Deduction Disallowance - California disallows a

charitable contribution deduction to an educational organization that is a

postsecondary institution or to the Key Worldwide Foundation to a taxpayer

who meets all of the following:

• They are charged as a defendant in any of several specified criminal

complaints as listed in R&TC Section 17275.4.

• There is a final determination of their guilt with regard to a violation

of any offense arising out of that criminal complaint.

• There is a finding that they took the deduction unlawfully.

For more information, see R&TC 17275.4. Enter the amount of this deduction

on line 12, column B.

Line 13 - Carryover From Prior Year

Charitable contribution carryover deduction – If deducting a prior year

charitable contribution carryover, and the California carryover is larger than

the federal carryover, enter the additional amount on line 13, column C.

Carryover deduction of appreciated stock contributed to a private

foundation prior to January 1, 2002 – If deducting a charitable contribution

carryover of appreciated stock donated to a private operating foundation prior

to January 1, 2002, and the fair market value allowed for federal purposes is

larger than the basis allowed for California purposes, enter the difference on

line 13, column B.

Line 15 – Casualty or Theft Loss(es)

Under federal law, the personal casualty and theft loss deduction is

suspended, with exception for personal casualty gains. Federal allows a

deduction for personal casualty and theft loss incurred in a federally declared

disaster. California does not conform.

California allows personal casualty and theft loss and disaster loss

deductions. If you have personal casualty and theft loss and/or disaster loss,

complete another federal Form 4684, Casualties and Thefts, using California

amounts. Enter the difference between the federal and California amount in

column B or columnC.

Line 16 - Other Itemized Deductions

Unreimbursed Impairment-Related Work Expenses – If you completed

federal Form 2106, prepare a second set of forms reflecting your employee

business expense using California amounts (i.e., following California law).

Include your entertainment expenses, if any, on line 5 of federal Form 2106

for California purposes.

Generally, California law conforms with federal law and no adjustment is

needed. However, differences occur when:

• Assets (requiring depreciation) were placed in service before

January 1, 1987. Figure the depreciation based on California law.

• Federal employees who were on temporary duty status. California does

not conform to the federal provision that expanded temporary duties to

include prosecution duties, in addition to investigative duties. Therefore,

travel expenses paid or incurred in connection with temporary duty

status (exceeding one year), involving the prosecution (or support of the

prosecution) of a federal crime, should not be included in the California

amount.

Compare federal Form 2106, line 10 and the form completed using California

amounts. Enter the difference between the federal and California amount in

column B or column C.

Gambling Losses – California lottery losses are not deductible for California.

Enter the amount of California lottery losses included in line 16, column A on

line 16, column B.

Federal Estate Tax – Federal estate tax paid on income in respect of a

decedent is not deductible for California. Enter the amount of federal estate

tax included in line 16, column A on line 16, column B.

Claim of Right – If you had to repay an amount that you included in your

income in an earlier year, because at the time you thought you had an

unrestricted right to it, you may be able to deduct the amount repaid from

your income for the year in which you repaid it. Or, if the amount you repaid

is more than $3,000, you may take a credit against your tax for the year in

which you repaid it, whichever results in the least tax.

If the amount repaid was not taxed by California, no deduction or credit is

allowed.

Social security benefits are not taxable by California and the repayment

would not qualify for claim of right deduction or credit. If you deducted the

repayment of Social Security benefits on your federal tax return, enter the

amount of the federal deduction on line 16, column B.

If you claimed a credit for the repayment on your federal tax return and are

deducting the repayment for California, enter the allowable deduction on

line16, column C.

If you deducted the repayment on your federal tax return and are taking a

credit for California, enter the amount of the federal deduction on line 16,

column B. To help you determine whether to take a credit or deduction, see

the Repayment section of federal Publication 525, Taxable and Nontaxable

Income. Remember to use the California tax rate in your computations. If you

Schedule CA (540NR) Instructions 2019 Page 51

choose to take the credit instead of the deduction for California, add the credit

amount on line 87, the total payment line, of the Form 540NR. To the left of

the total, write “IRC 1341” and the amount of the credit.

Line 19 through Line 22 – Job Expenses and Certain Miscellaneous

Deductions

Under federal law, the federal deduction for miscellaneous itemized

deductions subject to the 2% floor is suspended. California does not conform.

Line 19 - Unreimbursed Employee Expenses

Prepare federal Form 2106 reflecting your employee business expense using

California amounts (i.e., following California law). Include your entertainment

expenses, if any, on line 5 of federal Form 2106 for California purposes.

Enter the amount from line 10 of federal Form 2106 on line 19.

Line 20 - Tax Preparation Fees

Enter the fees you paid for preparation of your tax return, including fees paid

for filing your return electronically. If you paid your tax by credit or debit card,

include the convenience fee you were charged on line 21 instead of this line.

Line 21 - Other Expenses

Enter the total amount you paid to produce or collect taxable income and

manage or protect property held for earning income.

List the type of each expense next to line 21 and enter the total of these

expenses on line 21. If you are filing a paper return and you can’t fit all your

expenses on the dotted lines next to line 21, attach a statement showing the

type and amount of each expense.

Examples of expenses to include on line 21 are:

• Certain legal and accounting fees.

• Custodial fees (for example, trust account).

• Casualty and theft losses of property used in performing services as an

employee from federal Form 4684, lines 32 and 38b, or Form 4797, line 18a.

• Deduction for repayment of amounts under a claim of right if $3,000 or less.

Claim of Right – If you had to repay an amount that you included in your

income in an earlier year, because at the time you thought you had an

unrestricted right to it, you may be able to deduct the amount repaid from

your income for the year in which you repaid it. If the amount you repaid is

less than $3,000, the deduction is subject to the 2% AGI limit for California

purposes. If you are deducting the repayment for California, enter the

allowable deduction on line 21.

If the amount repaid was not taxed by California, no deduction is allowed.

Line 27 – Other Adjustments

Adoption-related expenses – If you deducted adoption-related expenses

on your federal Schedule A (Form 1040 or 1040-SR) and are claiming the

adoption cost credit on your Form 540NR, enter the amount of the adoption

cost credit claimed as a negative number on line 27.

Nontaxable income expenses – If, on federal Schedule A (Form 1040 or

1040-SR), you claim expenses related to producing income taxed under

federal law but not taxed by California, enter the amount as a negative number

on line 27.

You may claim expenses related to producing income taxed by California law

but not taxed under federal law by entering the amount as a positive number

on line 27.

State legislator’s travel expenses –

Under California law, deductible travel

expenses for state legislators include only those incurred while away from

their places of residence overnight. Figure the difference between the amount

allowed using federal law and the amount allowed using California law. Enter

the difference as a negative number on line 27.

Interest on loans from utility companies – Taxpayers are allowed a tax

deduction for interest paid or incurred on a public utility company financed

loan that is used to purchase and install energy efficient equipment or

products, including zone-heating products for a qualified residence located in

California. Federal law has no equivalent deduction. Enter the difference as a

positive number on line 27.

Line 29 – California Itemized Deductions

Is the amount on Form 540NR, line 13 more than the amount shown below

for your filing status?

Single or married/RDP filing separately

......................$200,534

Head of household

......................................$300,805

Married/RDP filing jointly or qualifying widow(er)

..............$401,072

NO Transfer the amount from line 28 to line 29. Do not complete the

Itemized Deductions Worksheet on the following page.

YES Complete the Itemized Deductions Worksheet on the following page.

Note:

• If you are married/RDP and file a separate tax return, you and your

spouse/RDP must either both itemize your deductions or both take the

standard deduction.

•

Also, if someone else can claim you as a dependent, claim the greater of

the standard deduction or your itemized deductions. See the “ California

Standard Deduction Worksheet for Dependents” in your California 540NR

Booklet to figure your standard deduction.

• Military pay of a servicemember domiciled outside of California cannot

be used to reduce the amount of this deduction. Modify your federal AGI

used to compute this limitation by subtracting your military pay from

federal AGI. Get FTB Pub. 1032 for more information.

Line 30 – Amount from Line 29 or Standard Deduction

If your filing status is Married/RDP filing separately and your spouse itemizes,

enter the amount from line 29 (even if the standard deduction is larger).

Part IV California Taxable Income

Line 1 – California AGI

Enter your California AGI from Part II, line 23, column E.

Line 3 – Deduction Percentage

Divide Part II, line 23, column E by Part II, line 23, column D. Carry the

decimal to four places. This number may not be greater than 1.0000. If the

result is greater than 1.0000, enter 1.0000.

Line 5 – California Taxable Income

Subtract line 4 from line 1. If less than zero, enter -0-. Enter this amount on

Form 540NR, line 35.

Page 52 Schedule CA (540NR) Instructions 2019

Itemized Deductions Worksheet

1. Amount from Schedule CA (540NR), Part III, line 28................ 1

2. Add the amounts on federal Schedule A (Form 1040 or

1040-SR), line 4, line 9, and line 15 plus any gambling

losses included on line 16 (or on Schedule A (Form 1040NR),

line 6 plus any investment interest expense and gambling

losses included on line 7)

.................................... 2

3. Subtract line 2 from line 1. If the result is -0-, stop. Enter the

amount from line 1 above on Schedule CA (540NR), Part III, line 29

... 3

4. Multiply line 3 by 80% (.80)................................... 4

5. Enter the amount from Form 540NR, line 13 ...................... 5

6. Enter the amount from line 29 instructions on the previous

page for your filing status

.................................... 6

7. Subtract line 6 from line 5. ...................................

If the result is -0- or less stop. Enter the amount from line 1

above on Schedule CA (540NR), Part III, line 29

8. Multiply line 7 by 6% (.06).................................... 8

9. Compare the amounts on line 4 and line 8.

Enter the smaller amount here

..................................9

10.

Total itemized deductions. Subtract line 9 from line 1.

Enter the result here and on Schedule CA (540NR), Part III, line 29

....10

Part-Year Resident Worksheet

A B C

Important: Part-year residents use this worksheet to determine the amounts to enter

on Schedule CA (540NR), column E, Part II, Section A, line 1 through line 6, and

Section B, line 1 through line 9.

California

Resident

Amounts

California

Nonresident

Amounts

Total

Combine column A

and column B

Section A – Income

Amounts reported on

Schedule CA (540NR)

column D earned or

received while you

were a CA resident

Amounts reported on

Schedule CA (540NR)

column D earned or

received from CA

sources while you

were a nonresident

Transfer amounts

to Schedule CA

(540NR), column E

Wages, salaries, tips, etc ......................................... 1

2 b Taxable interest ............................................. 2b

b Ordinary dividends. See instructions ............................. 3b

4 b IRA distributions. See instructions............................... 4b

d Pensions and annuities. See instructions.......................... 4d

5 b Social security benefits ....................................... 5b

6 Capital gain or (loss). See instructions .............................. 6

Section B – Additional Income

1 Taxable refunds, credits, or offsets of state and local income taxes..........1

a Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a

3 Business income or (loss) .........................................3

4 Other gains or (losses)

...........................................4

5 Rental real estate, royalties, partnerships, S corporations, trusts, etc.

See instructions .................................................5

6 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Unemployment compensation ......................................7

8 Other income. Identify __________________________________________ . 8

Totals: Combine Section A, line 1 through line 6, and Section B, line 1 through

line 8, in column C. Transfer the amounts from column C, Section A, line 1

through line 6, and Section B, line 1 through line 9, to Schedule CA (540NR),

column E, Section A, line 1 through line 6, and Section B, line 1 through line 9.

. 9

Part-Year Resident Worksheet – Part-year residents use this worksheet to determine the amounts to enter on Schedule CA (540NR), column E, Section A, line 1

through line 6, and Section B, line 1 through line 9.

Column A: For the part of the year you were a resident, follow the “California Resident Amounts” instructions. Enter the result in column A of the worksheet.

Column B: For the part of the year you were a nonresident, follow the “California Nonresident Amounts” instructions. Enter the result in column B of the

worksheet.

Column C: For each line, combine column A and column B of the worksheet. Transfer the amounts in column C of the worksheet to Schedule CA (540NR),

column E, Part II, Section A, line 1 through line 6, and Section B, line 1 through line 9.

Important: If completing Section A, line 6 or Section B, line 5, see the column E, part-year resident instructions for those lines.

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Page 54 540NR Tax Booklet 2019

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7771193

Schedule D (540NR) 2019

TAXABLE YEAR

2019

California Capital Gain or Loss Adjustment

SCHEDULE

D (540NR)

Name(s) as shown on return

SSN or ITIN

(a)

Description of property

Example: 100 shares of “Z” Co.

(b)

Sales price

(c)

Cost or other basis

(d)

Loss

If (c) is more than (b),

subtract (b) from (c)

(e)

Gain

If (b) is more than (c),

subtract (c) from (b)

2 Net gain or (loss) shown on California Schedule(s) K-1 (100S, 541, 565, and 568).......... 2

3 Capital gain distributions (federal Form 1099-DIV, box 2a) 3..............................................

4 Total 2019 gain from all sources. Add column (e) amounts of line 1, line 2, and line 3 4

5 2019 loss. Add column (d) amounts of line 1 and line 2. 5 ............................. ( )

6 California capital loss carryover from 2018, if any. See instructions. .................... 6 ( )

7 Total 2019 loss. Add line 5 and line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 ( )

8 Combine line 4 and line 7. If a loss, go to line 9. If a gain, go to line 10 ................................... 8

9 If line 8 is a loss, enter the smaller of: a the loss on line 8.

b $3,000 ($1,500 if married/RDP filing separate). See instructions

.... 9

( )

10 Enter the gain or (loss) from federal Form 1040 or 1040-SR, line 6....................................... 10

11 Enter the California gain from line 8 or (loss) from line 9 ............................................... 11

12a If line 10 is more than line 11, enter the difference here and on Sch. CA (540NR), Part II, Section A, line 6, col. B ..... 12a

b If line 10 is less than line 11, enter the difference here and on Sch. CA (540NR), Part II, Section A, line 6, col. C .... 12b

.........................

For Privacy Notice, get FTB 1131 ENG/SP.

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Schedule D (540NR) Instructions 2019 Page 57

2019 Instructions for California Schedule D (540NR)

California Capital Gain or Loss Adjustment

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

General Information

In general, for taxable years beginning on or after January 1, 2015,

California law conforms to the Internal Revenue Code (IRC) as of

January 1, 2015. However, there are continuing differences between

California and federal law. When California conforms to federal tax

law changes, we do not always adopt all of the changes made at the

federal level. For more information, go to ftb.ca.gov and search for

conformity

. Additional information can be found in FTB Pub. 1001,

Supplemental Guidelines to California Adjustments, the instructions

for California Schedule CA (540), California Adjustments - Residents,

or Schedule CA (540NR), California Adjustments - Nonresidents or

Part-Year Residents, and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of

California tax law and are only intended to aid taxpayers in preparing

their state income tax returns. We include information that is most useful

to the greatest number of taxpayers in the limited space available. It is

not possible to include all requirements of the California Revenue and

Taxation Code (R&TC) in the instructions. Taxpayers should not consider

the instructions as authoritative law.

For purposes of California income tax, references to a spouse, husband,

or wife also refer to a California registered domestic partner (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. For more information on RDPs,

get FTB Pub. 737, Tax Information for Registered Domestic Partners.

Purpose

Full-year nonresidents or part-year residents report gains and losses as if

they were full-year residents for the entire year using California amounts.

Therefore, all gains and losses must be reported. Full-year nonresidents

or part-year residents complete Schedule D (540NR), California Capital

Gain or Loss Adjustment, and the Schedule D (540NR) Worksheet for

Nonresident and Part-Year Residents, in order to complete column E on

Schedule CA (540NR).

For nonresidents, the computation of California taxable income, capital

loss carryovers, and capital loss limitations are determined based upon

California source income and loss items only. For purposes of calculating

California taxable income, the character of gains and losses on the sale or

exchange of property used in the trade or business or certain involuntary

conversions (IRC Section 1231) are determined by netting California

source Section 1231 gains and losses only.

If you moved in or out of California during the year, get FTB Pub.1100,

Taxation of Nonresidents and Individuals Who Change Residency.

Get FTB Pub. 1001, for more information about the following:

Disposition of property inherited before 1987.

Gain on the sale or disposition of a qualified assisted housing

development to low-income residents or to specific entities

maintaining housing for low-income residents.

Capital loss carryback.

Important Information

Installment Sales.

If you sold property at a gain (other than publicly traded stocks or

securities) and you will receive a payment in a tax year after the year of

sale, report the sale on the installment method unless you elect not to

do so. Get form FTB 3805E, Installment Sale Income. Also, use that form

if you received a payment in 2019, for an installment sale made in an

earlier year.

You may elect to not use the installment sale method for California by

reporting the entire gain on Schedule D (540NR) (or Schedule D-1, Sales

of Business Property, for business assets) in the year of the sale and

filing your return on or before the due date.

At-Risk Rules and Passive Activity Limitations.

If you dispose of (1) an asset used in an activity to which the at-risk rules

apply, or (2) any part of your interest in an activity to which the at-risk

rules apply, and you have amounts in the activity for which you are not

at risk, get and complete federal Form 6198, At-Risk Limitations, using

California amounts to ﬁgure your California deductible loss under the

at-risk rules. Once a loss becomes allowable under the at-risk rules, it

becomes subject to the passive activity rules. Get form FTB 3801, Passive

Activity Loss Limitations.

Capital Assets

The Tax Cuts and Jobs Act (TCJA) amended IRC Section 1221 excluding

a patent, invention, model or design (whether or not patented), and

a secret formula or process held by the taxpayer who created the

property (and certain other taxpayers) from the definition of a capital

asset. California does not conform. Report your capital assets on

Schedule D (540NR).

Specic Line Instructions

Line 1 – List each capital asset transaction.

Column (a) – Description of Property. Describe the asset you sold

or exchanged.

Column (b) – Sales Price. Enter in this column either the gross sales

price or the net sales price. If you received federal Form 1099-B,

Proceeds From Broker and Barter Exchange Transactions; federal Form

1099-S, Proceeds From Real Estate Transactions; or similar statement

showing the gross sales price, enter that amount in column (b).

However, if box 6 of federal Form 1099-B indicates that net proceeds

were reported to the Internal Revenue Service, enter that net amount in

column (b). If you entered the net amount in column (b), do not include

the commissions and option premiums in column (c).

Column (c) – Cost or Other Basis. In general, the cost or other basis is

the cost of the property plus purchase commissions and improvements,

minus depreciation, amortization, and depletion. Enter the cost or

adjusted basis of the asset for California purposes. Use your records and

California tax returns for years before 1987 to determine the California

amount to enter in column (c). If you used an amount other than cost as

the original basis, your federal basis may be different from your California

basis. Other reasons for differences include:

Depreciation Methods and Property Expensing – Before 1987,

California law disallowed the use of accelerated cost recovery system

(ACRS) and disallowed the use of an asset depreciation range 20%

above or below the standard rate. Before 1999, California had different

limits on the expensing of property under IRC Section 179. California

law permits rapid write-off of certain property such as solar energy

systems, pollution control devices, and property used in an Enterprise

Zone, Local Agency Military Base Recovery Area, Targeted Tax Area,

or Los Angeles Revitalization Zone.

Inherited Property – The California basis of property inherited from a

decedent is generally the fair market value at the time of death.

S Corporation Stock – Prior to 1987, California law did not recognize

S corporations and your California basis in S corporation stock may

differ from your federal basis. In general, your California basis will

be cost-adjusted for income, loss, and distributions received after

1986, while your stock was California S corporation stock. Your

federal basis will be cost-adjusted for income, loss, and distributions

Page 58 Schedule D (540NR) Instructions 2019

received during the time your stock qualified for federal S corporation

treatment. Effective for taxable years beginning on or after

January 1, 2002, any corporation with a valid federal S corporation

election is considered an S corporation for California purposes.

Existing law already requires federal C corporations to be treated as

C corporations for California purposes.

# Special Credits – California law authorizes special tax credits not

allowed under federal law or computed differently under federal law. If

you claimed special credits related to capital assets, reduce your basis

in the assets by the amount of credit.

Other adjustments may apply differently to the federal and California

basis of your capital assets. Figure the original basis of your asset using

the California law in effect when the asset was acquired, and adjust it

according to provisions of California law in effect during the period of

your ownership.

Column (e) - Gain.

Qualied Small Business Stock – California does not conform to

the qualified small business stock deferral and gain exclusion under

IRCSection 1045 and IRC Section 1202. Enter the entire gain realized

in column (e).

Qualied Opportunity Zone Funds – California does not conform to

the deferral and exclusion of capital gains reinvested or invested in

qualified opportunity zone funds under IRC Sections 1400Z-1 and

1400Z-2. Enter the entire gain amount in column (e). If, for California

purposes, gains from investment in qualified opportunity zone

property had been included in income during previous taxable year, do

not include the gain in the current year income.

Line 2 – Net Gain or (Loss) Shown on California Schedule(s) K-1

(100S, 541, 565, and 568). Combine gain(s) and loss(es) from all

California Schedule(s) K-1 (100S, 541, 565, and 568), Share of Income,

Deductions, Credits, etc. See California Schedule K-1 (100S, 541,

565, and 568) instructions for more information on capital gains and

losses. Enter the net loss on line 2, column (d) or the net gain on line 2,

column (e).

Line 3 – Capital Gain Distributions. If you receive federal Form 2439,

Notice to Shareholder of Undistributed Long-Term Capital Gains, from a

mutual fund, do not include the undistributed capital gain dividends on

Schedule D (540NR). If you receive federal Form 1099-DIV, Dividends

and Distributions, enter the amount of distributed capital gain dividends.

Line 6 – 2018 California Capital Loss Carryover. If you had California

capital loss carryover from 2018, recalculate those losses as if you

had been a resident for all prior years. Enter this amount on line 6. Get

FTB Pub. 1100 for more information.

Line 8 – Net Gain or Loss. If the amount on line 4 is more than the

amount on line 7, subtract line 7 from line 4. Enter the difference as a

gain on line 8.

If the amount on line 7 is more than the amount on line 4, subtract line 4

from line 7 and enter the difference as a negative amount on line 8.

Use the worksheet on the next page to figure your capital loss carryover

to 2020.

Line 9 – If line 8 is a net capital loss, enter the smaller of the loss on

line 8 or $3,000 ($1,500 if married or an RDP filing a separate return).

Line 12a – Compare the amounts entered on line 10 and line 11 to figure

the adjustment to enter on Schedule CA (540NR), Part II, Section A,

line6, column B.

For example:

Loss on line 10 is less than loss on line 11.

Federal loss on line 10 is

............................($1,000)

California loss on line 11 is

........................... ($2,000)

Difference between line 10 and line 11

...................$1,000

Gain on line 10 and loss on line 11.

Federal gain on line 10 is

.............................$3,000

California loss on line 11 is

........................... ($3,000)

Difference between line 10 and line 11

...................$6,000

Line 12b – Compare the amounts entered on line 10 and line 11 to figure

the adjustment to enter on Schedule CA (540NR), Part II, Section A,

line6, column C.

For example:

Loss on line 10 is more than loss on line 11.

Federal loss on line 10 is

............................($2,000)

California loss on line 11 is

........................... ($1,000)

Difference between line 11 and line 10

...................$1,000

Loss on line 10 and gain on line 11.

Federal loss on line 10 is

............................($2,000)

California gain on line 11 is

...........................$5,000

Difference between line 10 and line 11 ...................$7,000

Schedule D (540NR) Instructions 2019 Page 59

California Capital Loss Carryover Worksheet For Full-Year Residents

1. Loss from Schedule D (540NR), line 11, stated as a positive number...............................................1 _____________

2. Amount from Form 540NR, line 17 .........................................................................2 _____________

3. Amount from Form 540NR, line 18 .........................................................................3 _____________

4. Subtract line 3 from line 2. If less than zero, enter as a negative amount ............................................4 _____________

5. Combine line 1 and line 4. If less than zero, enter -0- ...........................................................5 _____________

6. Enter loss from Schedule D (540NR), line 8 as a positive number .................................................6 _____________

7. Enter the smaller of line 1 or line 5 .........................................................................7 _____________

8. Subtract line 7 from line 6. This is your capital loss carryover to 2020 ...............................................8 _____________

Schedule D (540NR) Worksheet for Nonresidents and Part-Year Residents

Complete Schedule D (540NR) first.

Full-year Nonresidents: Complete column A and column B only. Enter the amount shown in column B, line 4 (if there is an overall gain) or line 5 (if

there is a loss), on Schedule CA (540NR), Part II, Section A, line 6, column E.

Part-year Residents:

Enter the number of days during the year you were a CA resident: __________ .

Enter the number of days during the year you were a nonresident: __________ .

Column A, line 1 through line 5 should be the same as the amounts shown on Schedule D (540NR), lines 4, 5, 6, 8, and 9 respectively.

Columns A and B, line 3, should show a carryover amount that has been computed as if you had been a resident in all prior years for column A and as if

you had been a nonresident for all prior years for column B.

Columns C and D should be completed taking into account the dates of the transactions. For column C, multiply the amount in column A by the number

of days you were a resident divided by 365 days. For column D, multiply the amount in column B by the number of days you were a nonresident divided

by 365 days.

Line 4

If the amount shown in column E is a gain, enter that amount on Schedule CA (540NR) Part-Year Resident Worksheet, Section A, line 6,

columnC. If a loss, go to line 5.

Line 5

Enter the amount shown in column E on Schedule CA (540NR) Part-Year Resident Worksheet, Section A, line 6, column C.

A B C D E

Enter total

as if you were a CA

resident for the

entire year.

Enter amounts

earned or received

from CA sources as

if you were a

nonresident for the

entire year.

Enter amounts

earned or received

during the portion of

the year you were a

CA resident.

Enter amounts

earned or received

from CA sources

during the portion

of the year you

were a

nonresident.

Total

Combine column C

and column D.

1 Gains

2 Losses

3 Prior year loss carryover.

4 Combine line 1 through

line 3.

5 Enter the smaller of the

loss on line 4 or $3,000

($1,500 if married/RDP filing

separately).

Capital Loss Carryover Worksheet

Complete this worksheet only if at the end of the year you were a resident and line 4, column A above shows a loss or at the end of the year you were

a nonresident and line 4, column B above shows a loss. In completing this worksheet, if you were a resident at the end of the year, use the column A

amounts shown above; if you were a nonresident, use the column B amounts.

1 Enter the total loss from the Schedule D (540NR) Worksheet, line 5, as a positive number

2 Amount from Form 540NR, line 17

3 Amount from Form 540NR, line 18

4 Subtract line 3 from line 2. If less than zero, enter as a negative amount

5 Combine line 1 and line 4. If less than zero, enter -0-

6 Enter the total loss from Schedule D (540NR) Worksheet, line 4, as a positive number

7 Enter the smaller of line 1 or line 5

8 Subtract line 7 from line 6. This is your capital loss carryover to 2020

Page 60 540NR Tax Booklet 2019

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Visit our website:

ftb.ca.gov

FTB 3519 2019

2019 Instructions for Form FTB 3519

Payment for Automatic Extension for Individuals

General Information

Mandatory Electronic Payments

You are required to remit all your payments electronically once you make

an estimate or extension payment exceeding $20,000 or you file an

original tax return with a total tax liability over $80,000. Once you meet

this threshold, all subsequent payments regardless of amount, tax type,

or taxable year must be remitted electronically. The first payment that

would trigger the mandatory e-pay requirement does not have to be made

electronically. Individuals who do not send the payment electronically will

be subject to a 1% noncompliance penalty. For more information or to

obtain the waiver form, go to ftb.ca.gov/e-pay. Electronic payments can

be made using Web Pay on the Franchise Tax Board’s (FTB’s) website,

electronic funds withdrawal (EFW) as part of the e-file tax return, or your

credit card.

Use form FTB 3519, Payment for Automatic Extension for Individuals,

only if both of the following apply:

• You cannot file your 2019 tax return by April 15, 2020.

Note: Fiscal Year Filers, your tax return is due the 15th day of the 4th

month following the close of your fiscal year.

•

You owe tax for 2019.

When you file your 2019 tax return, you can e-le or CalFile. Go to

ftb.ca.gov and search for e-le options. If you use form FTB 3519, you

may not

file Form 540 2EZ, California Resident Income Tax Return.

Use the worksheet on the next page to determine if you owe tax. If you

do not owe tax, donot complete or mail form FTB 3519. However, file

your tax return by October15,2020. If you owe tax, choose one of the

following payment options:

• Web Pay: Individuals can make payments online using Web Pay for

Individuals. Taxpayers can make an immediate payment or schedule

payments up to a year in advance. Go to ftb.ca.gov/pay for more

information. Do not mail form FTB 3519 to the FTB.

• EFW: Individuals can make an extension or estimated tax payment

using tax preparation software. Check with your software provider

to determine if they support EFW for extension and estimated tax

payments. Do not mail form FTB 3519 to the FTB.

• Credit Card: Use your major credit card. Call 800.272.9829 or go to

ofcialpayments.com, use code 1555. Official Payments Corporation

charges a convenience fee for using this service. Do not mail form

FTB 3519 to the FTB.

• Check or Money Order: Using black or blue ink, complete your check

or money order and the payment form below and mail both to the

“Franchise Tax Board.” Make all checks or money orders payable in

U.S. dollars and drawn against a U.S. financial institution.

Penalties and Interest

If you fail to pay your total tax liability by April 15, 2020, you will incur

a late payment penalty plus interest. We may waive the late payment

penalty based on reasonable cause. Reasonable cause is presumed when

90% of the tax is paid by the original due date of the tax return. However,

the imposition of interest is mandatory. If, after April 15, 2020, you find

that your estimate of tax due was too low, pay the additional tax as soon

as possible to avoid or minimize further accumulation of penalties and

interest. Pay your additional tax with another form FTB 3519. If you do

not file your tax return by October 15, 2020, you will incur a late filing

penalty plus interest from the original due date of the tax return. For

Fiscal Year Filers, your tax return is due the 15th day of the 10th month

following the close of your fiscal year.

Taxpayers Residing or Traveling Outside the USA

If you are residing or traveling outside the USA on April 15, 2020, the

deadline to file your tax return and pay the tax is June 15, 2020. Interest

will accrue from the original due date until the date of payment. If you

need additional time to file, you will be allowed a six-month extension

without filing a request. To qualify for the extension, file your tax return

by December 15, 2020. To avoid any late-payment penalties, pay your

tax liability by June 15, 2020. When filing your tax return, write “Outside

the USA on April 15, 2020” at the top of your tax return in BLUE INK, or

include it according to your software’s instructions.

Save the stamp – pay online with Web Pay!

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HEREDETACH HERE

(Calendar year filers – File and Pay by April 15, 2020) (Fiscal year filers – see instructions)

CAUTION: You may be required to pay electronically. See instructions.

TAXABLE YEAR

2019

Payment for Automatic Extension for Individuals

CALIFORNIA FORM

3519 (PIT)

For calendar year 2019 or fiscal year beginning (mm/dd/yyyy) , and ending (mm/dd/yyyy) .

1221193

Your first name Initial Last name Your SSN or ITIN

If joint payment, spouse’s/RDP’s first name

Initial Last name Spouse’s/RDP’s SSN or ITIN

Address (number and street, PO box, or PMB no.)

Apt. no./ste. no.

City

State ZIP code

IF PAYMENT IS DUE, MAIL TO:

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0008

If amount of payment is

zero, do not mail this form

Amount of payment

}

▶

For Privacy Notice, get FTB 1131 ENG/SP.

Page 62 FTB 3519 Instructions 2019

TAX PAYMENT WORKSHEET (KEEP FOR YOUR RECORDS)

1 Total tax you expect to owe. This is the amount you expect to enter on Form 540, line 64; or Form 540NR, line 74...........1 00

2 Payments and credits:

a California income tax withheld (including real estate and nonresident withholding) ....2a 00

b California estimated tax payments and amount applied from your 2018 tax return.....2b 00

(To check your estimated tax payments go to ftb.ca.gov and login or register for MyFTB.)

c Other payments and credits (including any tax payments made with any previous

form FTB 3519)........................................................2c 00

3 Total tax payments and credits. Add line 2a, line 2b, and line 2c .............................................3 00

4 Tax due. Is line 1 more than line 3? ...................................................................4 00

• No. Stop here. You have no tax due. Do not mail form FTB 3519. If you file your tax return by October 15, 2020 (fiscal year filer – see

instructions), the automatic extension will apply.

• Yes. Subtract line 3 from line 1 and enter on line 4. This is your tax due. For online payments, do not mail the form, go to ftb.ca.gov/pay for more

information. If you meet the requirements of the Mandatory e-Pay program, you must make all payments electronically, regardless of the taxable

year or amount. Go to ftb.ca.gov/e-pay. For check or money order payments, using black or blue ink, complete your check or money order and form

FTB 3519. Enter the tax due amount from line 4 as the “Amount of payment.” Make your check or money order payable to the “Franchise Tax Board,”

and write your SSN or ITIN and “2019 FTB 3519” in the “For” section. Enclose, but do not staple your payment to form FTB 3519 and mail to:

FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0008.

8461193

FTB 3514 2019

Side 1

TAXABLE YEAR

2019

California Earned Income Tax Credit

FORM

3514

Attach to your California Form 540, Form 540 2EZ or Form 540NR

Name(s) as shown on tax return SSN

Before you begin:

If you claim the EITC even though you know you are not eligible, you may not be allowed to take the credit for up to 10 years.

If you are claiming the California Earned Income Tax Credit (EITC), you must provide your date of birth (DOB), and spouse's/RDP's DOB if filing jointly,

on your California Form 540, Form 540 2EZ, or Form 540NR.

If you qualify for the California EITC you may also qualify for the Young Child Tax Credit (YCTC). See instructions for additional information.

Follow Step 1 through Step 9 in the instructions to determine if you meet the requirements, to complete this form, and to gure the amount of

the credit(s).

Part I Qualifying Information See Specific Instructions.

1 a Has the Internal Revenue Service (IRS) previously disallowed your federal Earned Income Credit (EIC)? .....

□ Ye s

□ No

b Has the Franchise Tax Board (FTB) previously disallowed your California EITC? .........................

□ Ye s

□ No

2 Federal AGI (federal Form 1040 or 1040-SR, line 8b) ............................................... • 2

3 Federal EIC (federal Form 1040 or 1040-SR, line 18a) ............................................... • 3

Part II Investment Income Information

4 Investment Income. See instructions for Step 2 – Investment Income .................................. •

Part III Qualifying Child Information

You must complete Part I and Part II before filling out Part III. If you are not claiming a qualifying child, skip Part III and go to Step 4 in the instructions.

Qualifying Child Information

Child 1 Child 2 Child 3

5 First name .....................

6 Last name......................

7 SSN ..........................

•• •

8 Date of birth (mm/dd/yyyy). If born

after 2000 and the child is younger

than you (or your spouse/RDP, if

filing jointly), skip line 9a and line 9b;

go to line 10

....................

9 a Was the child under age 24

at the end of 2019, a student,

and younger than you (or your

spouse/RDP, if filing jointly)? If

yes, go to line 10. If no, go to

line 9b. See instructions.

........

□ Ye s □ No

□ Ye s

□ No □ Yes □ No

b Was the child permanently and

totally disabled during any part

of 2019? If yes, go to line 10. If

no, stop here. The child is not a

qualifying child.

...............

□ Ye s □ No □ Yes

□ No □ Yes □ No

10 Child’s relationship to you.

See instructions.

................

11 Number of days child lived with you

in California during 2019.

Do not enter more than 365 days.

See instructions.

For Privacy Notice, get FTB 1131 ENG/SP.

................

8462193

Side 2 FTB 3514 2019

Child 1

Child 2

Child 3

12 a Child’s physical address during

2019 (number, street, and apt.

no./ste. no.). See instructions.

...

b City........................

c State.......................

d ZIP code ....................

Part IV California Earned Income

13 Wages, salaries, tips, and other employee compensation, subject to California withholding. See instructions. ... • 13

14 IHSS payments. See instructions. ..... ........................................................ 14

15 Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a

nongovernmental IRC Section 457 plan. See instructions. ........................................... 15

16 Subtract line 14 and line 15 from line 13. ........................................................ • 16

17 Nontaxable combat pay. See instructions. ........................................................ 17

18 Business income or (loss). Enter amount from Worksheet 3, line 5. See instructions. ...................... 18

a Business name ................

b Business address ..............

City, state, and ZIP code.........

c Business license number ........

d SEIN ........................

e Business code ................

19 California Earned Income. Add line 16, line 17, and line 18 .......................................... • 19

Part V California Earned Income Tax Credit (Complete Step 6 in the instructions.)

California EITC. Enter amount from California Earned Income Tax Credit Worksheet, Part III, line 6.

This amount should also be entered on Form 540, line 75; or Form 540 2EZ, line 23 ....................... • 20

8463193

FTB 3514 2019

Side 3

Part VI Nonresident or Part-Year Resident California Earned Income Tax Credit

21 CA Exemption Credit Percentage from Form 540NR, line 38. See instructions. ...

22 Nonresident or Part-Year Resident EITC. Multiply line 20 by line 21.

This amount should also be entered on Form 540NR, line 85 .........................................

•

Part VII Young Child Tax Credit (YCTC) (See Step 8 in the instructions before completing this part.)

23 California Earned Income. Enter the amount from form FTB 3514, line 19. ............................. 23

24 Available Young Child Tax Credit...... .......................................................... 24

1,000

•

If the amount on line 23 is $25,000 or less, also enter $1,000 on line 28 and skip lines

25 through 27. If applicable, complete lines 29 and 30.

•

If the amount on line 23 is greater than $25,000, complete lines 25 through 28. If applicable,

complete lines 29 and 30.

Excess Earned Income over threshold. Subtract $25,000 from line 23 ..................................

•

Divide line 25 by 100. Enter the result as a decimal out to two decimal places, do not round. ................ 26

Reduction amount. Multiply line 26 by $20. Enter the result as a decimal out to two decimal places,

do not round. ..................... ........................................................

•

28 Young Child Tax Credit.

•

If you did not need to complete lines 25 through 27, your credit is the $1,000 from line 24.

• If you completed lines 25 through 27, to compute your credit, subtract line 27 from line 24. If your credit

amount is between $0 and $1, enter $1. If your credit amount is over $1, round to the nearest whole dollar.

This amount should also be entered on Form 540, line 76; or Form 540 2EZ, line 24 .......................

•

Part VIII Nonresident or Part-Year Resident Young Child Tax Credit (See Step 9 in the instructions.)

29 CA Exemption Credit Percentage from Form 540NR, line 38. See instructions .... 29

30 Nonresident or Part-Year Resident YCTC. Multiply line 29 by line 28.

This amount should also be entered on Form 540NR, line 86 .........................................

•

This space reserved for 2D barcode

Page 66 540NR Tax Booklet 2019

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Visit our website:

ftb.ca.gov

FTB 3514 Instructions 2019 Page 67

2019 Instructions for Form FTB 3514

California Earned Income Tax Credit

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

What's New

Young Child Tax Credit – For taxable years beginning on or after

January1, 2019, the refundable Young Child Tax Credit (YCTC) is

available to taxpayers who also qualify for the California Earned Income

Tax Credit (EITC) and who have at least one qualifying child who is

younger than six years old as of the last day of the taxable year. The

maximum amount of credit allowable for a qualified taxpayer is $1,000.

The credit amount phases out as earned income exceeds the "threshold

amount" of $25,000, and completely phases out at $30,000. For more

information, see Step 8, Qualifications for Young Child Tax Credit (YCTC)

in the instructions.

General Information

In general, for taxable years beginning on or after January 1, 2015,

California law conforms to the Internal Revenue Code (IRC) as of

January1, 2015. However, there are continuing differences between

California and federal law. When California conforms to federal tax law

changes, we do not always adopt all of the changes made at the federal

level. For more information, go to ftb.ca.gov and search for conformity.

Additional information can be found in FTB Pub. 1001, Supplemental

Guidelines to California Adjustments, the instructions for California

Schedule CA (540), California Adjustments - Residents, or Schedule CA

(540NR), California Adjustments - Nonresidents or Part-Year Residents,

and the Business Entity tax booklets.

The instructions provided with California tax forms are a summary of

California tax law and are only intended to aid taxpayers in preparing

their state income tax returns. We include information that is most useful

to the greatest number of taxpayers in the limited space available. It is

not possible to include all requirements of the California Revenue and

Taxation Code (R&TC) in the instructions. Taxpayers should not consider

the instructions as authoritative law.

Registered Domestic Partners (RDPs)

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. For more information on RDPs, get FTB Pub. 737, Tax

Information for Registered Domestic Partners.

The refundable California EITC is available to taxpayers who earned

wage income subject to California withholding and/or have net earnings

from self-employment. This credit is similar to the federal Earned

Income Credit (EIC) but with different income limitations. The CA EITC

reduces your California tax obligation, or allows a refund if no California

tax is due. You do not need a child to qualify, but must file a California

income tax return to claim the credit and attach a completed form

FTB 3514, California Earned Income Tax Credit.

A Purpose

Use form FTB 3514 to determine whether you qualify to claim the credit,

provide information about your qualifying children, if applicable, and to

figure the amount of your credit.

B Differences in California and Federal Law

The differences between California and federal law for the Earned Income

Tax Credit are as follows:

California allows this credit for wage income (wages, salaries, tips and

other employee compensation) that is subject to California withholding.

If you were a nonresident, you must have earned wage income that is

subject to California withholding.

# Both your earned income and federal adjusted gross income (AGI)

must be less than $55,952 to qualify for the federal credit, and less

than $30,001 to qualify for the California credit.

An eligible individual without a qualifying child is 18 years or older for

the California credit.

You may elect to include all of your (and/or all of your spouse's/RDP’s

if filing jointly) nontaxable military combat pay in earned income for

California purposes, whether or not you elect to include it for federal

purposes. Get FTB Pub. 1032, Tax Information for Military Personnel,

for special rules that apply to military personnel claiming the EITC.

Specic Instructions

If certain requirements are met, you may claim the EITC even if you do

not have a qualifying child. The amount of the credit is greater if you

have a qualifying child, and increases with each child that qualifies, up

to a maximum of three children. Follow Step 1 through Step 7 below to

determine if you qualify for the credit and to figure the amount of the

credit.

If your EITC was reduced or disallowed for any reason other than a math

or clerical error and you now want to take the EITC then answer "Yes"

on line 1b within the form and follow Step 1 through Step 7 below to

determine if you qualify for the credit.

Attach the completed form FTB 3514 to your Form 540 or 540 2EZ,

California Resident Income Tax Return, or Form 540NR, California

Nonresident or Part-Year Resident Income Tax Return, if you claim the

California EITC.

Step 1 Qualications for All Filers

a. Federal AGI

In taxable year 2019, is the amount on federal Form 1040 or 1040-SR,

line 8b less than $30,001?

Yes Continue.

No Stop here, you cannot take the credit.

Do you, and your spouse/RDP if filing a joint return, have a social

security number (SSN) that allows you to work and is valid for EITC

purposes? See line 7, "Valid SSN" within Step 3, Qualifying Child, for a

full definition.

Yes Continue.

No Stop here, you cannot take the credit.

Is your filing status married filing separately?

Yes Stop here, you cannot take the credit.

No Continue.

Are you filing federal Form 2555, Foreign Earned Income?

Yes Stop here, you cannot take the credit.

Continue.

e. Were you or your spouse/RDP a nonresident alien for any part

of 2019?

Yes If your filing status is married filing jointly, continue. Otherwise,

stop; you cannot take the EITC.

No Continue.

If you are filing Form 540NR, did you and your spouse/RDP live in

California for at least 183 days?

Yes

Continue.

No Stop here, you cannot take the credit.

Complete line 1, line 2, and line 3 on the form. Then go to Step 2.

Page 68 FTB 3514 Instructions 2019

Step 2 Investment Income

If you are filing Form 540 or Form 540NR complete Worksheet 1. If you

are filing Form 540 2EZ complete Worksheet 2.

Worksheet 1 – Investment Income

Form 540 and Form 540NR Filers

Interest and Dividends

1 Add and enter the amounts from

Form 1040 or 1040-SR, line 2a and line 2b

. 1

2 Enter the amount from federal Form 8814,

Parents’ Election to Report Child’s Interest

and Dividends, line 1b

................. 2

3 Enter the amount from federal Form 1040 or

1040-SR, line 3b

..................... 3

4 Enter any amounts from federal Form 8814,

line 12 for child's interest and dividends

... 4

Capital Gain Net Income

5 Enter the amount from federal Form 1040

or 1040-SR, line 6. If the result is less than

zero, enter-0-

....................... 5

6 Enter the gain from federal Form 4797

Sales of Business Property, line 7. If the

amount on that line is a loss, enter -0-.

(But, if you completed federal Form 4797,

line 8 and line 9, enter the amount from

line 9 instead)

....................... 6

7 Subtract line 6 from line 5.

(If the result is less than zero, enter -0-)

... 7

Passive Activities

8 Enter the total of net income from passive

activities included on federal Schedule1

(Form 1040 or 1040-SR), Additional

Income and Adjustments to Income, line 5

Other Activities

9 Enter any income from the rental of

personal property included on federal

Schedule 1 (Form 1040 or 1040-SR), line 8.

If the result is zero or less, enter -0-

...... 9

10 Enter any expenses related to the rental

of personal property included as a

write-in adjustment on federal Schedule 1

(Form1040 or 1040-SR), line 22......... 10

11 Subtract line 10 from line 9.

(If the result is less than zero, enter -0-)

... 11

Investment Income

12 Add the amounts on lines 1, 2, 3, 4, 7, 8,

and 11.

Enter the total.

This is your investment income

......... 12

13 Is the amount on line 12 more than $3,828?

Yes Stop here, you cannot take the credit.

No Enter the amount from line 12 on

form FTB 3514, line 4. Go to Step 3.

Worksheet 2 – Investment Income

Form 540 2EZ Filer

1 Taxable interest. Enter the amount from

Form 540 2EZ, line 10.

................ 1

2 Nontaxable interest. Add and enter the

amounts from federal Form 1099-INT, box 3

and box 8, and the amount from federal

Form 1099-DIV, box 10

................ 2

3 Dividends. Enter the amount from

Form 540 2EZ, line 11

................. 3

4 Capital gain net income. Enter the amount

from Form 540 2EZ, line 13

............. 4

5 Investment Income. Add line 1, line 2, line 3

and line 4. Enter the amount here

........ 5

6 Is the amount on line 5 more than $3,828?

Yes Stop here, you cannot take the credit.

No Enter the amount from line 5 on form

FTB 3514, line 4.

Go to Step 3.

Step 3 Qualifying Child

Qualifying Child Denition

A qualifying child for the EITC is a child who meets the following

conditions:

Is your son, daughter, stepchild, foster child, brother, sister,

stepbrother, stepsister, half brother, half sister, or a descendant of any

of them (for example, your grandchild, niece, or nephew).

Is under age 19 at the end of 2019 and younger than you (or your

spouse/RDP, if filing jointly), or under age 24 at the end of 2019, a

student, and younger than you (or your spouse/RDP, if filing jointly),

or any age and permanently and totally disabled.

Is not filing a joint return for 2019 or is filing a joint return for 2019

only to claim a refund of withheld income tax or estimated tax paid.

Get federal Publication 596, Earned Income Credit, for examples.

Lived with you in California for more than half of 2019. If the child

did not live with you for the required time, see exceptions in the

instructions for line 11.

Note: If the child was married or meets the conditions to be a

qualifying child of another person (other than your spouse/RDP if

filing a joint return), special rules apply. Get federal Publication 596

for more information.

Qualifying Child Questionnaire

a. Do you have at least one child who meets the conditions to be your

qualifying child?

Yes Continue.

No Go to Step 4.

Are you filing a joint return for 2019?

Yes Complete form FTB 3514, Part III, line 5 through line 12.

Go to Step 5.

No Continue.

Could you be a qualifying child of another person for 2019? (Answer

“No” if the other person is not required to file, and is not filing, a 2019

tax return or is filing a 2019 return only to claim a refund of withheld

income tax or estimated tax paid. Get federal Publication 596 for

examples.)

Yes Stop here, you cannot take the credit.

No Complete form FTB 3514, Part III, line 5 through line 12.

Go to Step 5.

Note: If your qualifying child is younger than six years old as of the last

day of the taxable year, you must list that child information under Child1,

Child 2 or Child 3 column. Do not include any child younger than six years

old as an attachment to the form FTB 3514. See Step 8 and Step 9 in the

instructions to see if you qualify for the Young Child Tax Credit.

FTB 3514 Instructions 2019 Page 69

Line 7 – SSN

The child must have a valid SSN, as defined below, unless the child was

born and died in 2019. If your child was born alive and died in 2019 and

did not have an SSN, enter “Died” on this line and attach a copy of the

child’s birth certificate, death certificate, or hospital medical records or

include it according to your software's instructions.

Valid SSN. For the EITC, a valid SSN is a number issued by the Social

Security Administration unless “Not Valid for Employment” is printed on

the social security card and the number was issued solely to allow the

recipient of the SSN to apply for or receive a federally funded benefit.

However, if “Valid for Work Only With DHS Authorization” is printed on

the social security card, the SSN is valid for EITC purposes only as long

as the DHS authorization is still valid.

An Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer

Identification Number (ATIN) cannot be used to claim EITC. If you or

your child has an ITIN or ATIN and later gets a SSN that is valid for

employment, you may be able to file an amended return. Use Form 540,

540 2EZ, or 540NR to amend your original or previously filed tax return

with Schedule X, California Explanation of Amended Return Changes

attached to the amended return.

If you did not have an SSN by the due date of your 2019 return (including

extensions), you cannot claim the EITC on either your original or an

amended 2019 return, even if you later get an SSN. Also, if a child did

not have an SSN by the due date of your return (including extensions),

you cannot count that child as a qualifying child in figuring the EITC on

either your original or an amended 2019 return, even if that child later

gets an SSN.

Line 9a – Student

A student is a child who during any part of 5 calendar months of 2019

was enrolled as a full-time student at a school, or took a full-time,

on-farm training course given by a school or a state, county, or local

government agency. A school includes a technical, trade, or mechanical

school. It does not include an on-the-job training course, correspondence

school, or school offering courses only through the Internet.

Line 9b – Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2019, the

person could not engage in any substantial gainful activity because of

a physical or mental condition and a doctor has determined that this

condition (a) has lasted or can be expected to last continuously for at

least a year, or (b) can be expected to lead to death.

Line 10 – Child's relationship to you

For additional information see qualifying child definition.

Line 11 – Number of days child lived with you

Enter the number of days the child lived with you in California during

2019. To qualify, the child must have the same principal place of

residence in California as you for more than half of 2019, defined

as 183 days or more. If the child was born or died in 2019 and your

home was the child’s home for more than half the time he or she was

alive during 2019, enter "365". Do not enter more than 365 days. If the

child did not live with you for the required time, temporary absences

may count as time lived at home. For more information get federal

Publication 596.

Line 12 – Child’s physical address

Enter the physical address where the child resided during 2019. This

should be the address of the principal place of residence in California

where the child lived with you for more than half of 2019. If the child

lived with you in California for more than half of 2019, but moved within

California during this period, this should be the address of the principal

place of residence that was shared the longest.

Step 4 Filer Without a Qualifying Child

a. Is the amount on federal Form 1040 or 1040-SR, line 8b less than

$30,001?

Yes Continue.

No Stop here, you cannot take the credit.

Were you (or your spouse/RDP if filing a joint return) at least age

18 at the end of 2019? (Answer “Yes” if you, or your spouse/RDP

if filing a joint return, were born on or before January 1, 2002.) If

your spouse/RDP died in 2019 (or if you are preparing a return for

someone who died in 2019), get federal Publication 596 for more

information before you answer.

Yes Continue.

No Stop here, you cannot take the credit.

Was your main home, and your spouse’s/RDP's if filing a joint return,

in California for more than half of 2019?

Yes Continue.

No Stop here, you cannot take the credit.

Are you filing a joint return for 2019? For more information get federal

Publication 596.

Yes Skip questions e and f; go to Step 5.

No Continue.

Could you be a qualifying child of another person for 2019? (Answer

“No” if the other person is not required to file, and is not filing, a 2019

tax return or is filing a 2019 return only to claim a refund of withheld

income tax or estimated tax paid. Get federal Publication 596 for

examples.)

Yes Stop here, you cannot take the credit.

No Continue.

Can you be claimed as a dependent on someone else’s 2019 tax

return?

Yes Stop here, you cannot take the credit.

No Go to Step 5.

Step 5 California Earned Income

Complete lines 13 through 19 to figure your California earned income.

Line 13 – Wages, salaries, tips, and other employee

compensation, subject to California withholding

Enter the amount from Form 540, line 12; Form 540 2EZ, line 9;

or Form 540NR, line 12.

Note: If you have clergy wages, subtract the self employment tax, if any,

that was reported on federal Schedule SE (Form 1040 or 1040-SR), Self-

Employment Tax, and enter the result on form FTB 3514, line 13.

Line 14 – IHSS payments

Enter the amount included on line 13, that you received as Medicaid

waiver payments, In Home Supportive Services (IHSS) payments, or

IHSS supplementary payments that are nontaxable for federal purposes.

Line 15 – Prison inmate wages and/or pension or annuity from a

nonqualied deferred compensation plan or a nongovernmental

IRC Section 457 plan

Enter the amount included on line 13, that you received for work

performed while an inmate in a penal institution.

Enter the amount included on line 13, that you received as a pension

or annuity from a nonqualified deferred compensation plan or a

nongovernmental IRC Section 457 plan. This amount may be shown on

federal Form W-2, Wage and Tax Statement, box 11. If you received such

an amount and box 11 is blank, contact your employer for the amount

received as a pension or annuity.

Line 17 – Nontaxable combat pay

Enter the amount from federal Form W-2, box 12, code Q, if you elect

to include your nontaxable military combat pay in earned income for

EITC purposes. If you are filing a joint return, both you and/or your

spouse/RDP can elect to include your own nontaxable military combat

pay for EITC purposes. Each must include all of their nontaxable military

combat pay, not just a portion of it. You may elect to include nontaxable

military combat pay in earned income for California purposes, whether or

not you elect to include it for federal purposes.

Page 70 FTB 3514 Instructions 2019

Line 18 – Business income or (loss)

If you are self-employed and have net earnings from self-employment,

go to Worksheet 3 to figure your business income or loss. Attach a

copy of your complete federal return, including any federal Schedule C,

ScheduleF, Schedule SE, and any Schedule K-1(Form 1065).

Worksheet 3 – Business Income or (Loss)

1 Business income or (loss). Enter the

amount from federal Schedule 1 (Form 1040

or 1040-SR), line3

................... 1

2 Farm income or (loss). Enter the amount

from federal Schedule 1 (Form 1040 or

1040-SR), line6

...................... 2

3 Self-employment earnings from

partnerships reported on K-1s. Enter the net

profit (or loss) from federal Schedule K-1

(Form 1065), box 14, codeA

............ 3

4 Deductible part of self-employment tax.

Enter the amount from federal Schedule 1

(Form 1040 or 1040-SR), line 14

......... 4

5 Total business income or (loss). Add line 1,

line 2, line 3, and subtract line 4. Enter the

amount here and on form FTB 3514,

line 18

............................. 5

Lines 18 a-e Business information

Enter your business information in the spaces provided. If you have

multiple businesses, use the information from the schedule with the

largest net profit (loss).

Line b – Business address

Enter your business address. Show a street address instead of a box

number. Include the suite or room number, if any.

Line c – Business license number

Enter your business license number. A business license number is a

reference number from a county, city, or state that allows you to engage

in a specific business activity within the designated area. If you do not

have a business license number, leave line c blank.

Line d – SEIN

Enter your state employer identification number (SEIN) issued by the

California Employment Development Department. If you do not have a

SEIN, leave line d blank.

Line e – Business code

Use the six-digit code from federal Schedule C or Schedule F, box B.

After completing Step 5, line 18e, go to Step 6.

Step 6 How to Figure the CA EITC

Complete the California Earned Income Tax Credit Worksheet below. If you file Form 540 or 540 2EZ, after completing Step 6, skip Step 7 and go to

Step8. If you file a Form 540NR, after completing Step 6, go to Step 7.

California Earned Income Tax Credit Worksheet

Part I – All Filers

Enter your California earned income from form FTB 3514, line 19. If the amount is zero or less, stop here ............ 1 ___________________

2. Look up the amount on line 1 in the EITC Table to find the credit. Be sure you use the correct

column for the number of qualifying children you have. Enter the credit here .................................. ___________________

If the amount on line 2 is zero, stop here. You cannot take the credit.

3. Enter the amount from federal Form 1040 or 1040-SR, line 8b .......................... 3 _________________

4. Are the amounts on lines 1 and 3 the same?

Yes Skip line 5; and enter the amount from line 2 on line 6.

No Go to line 5.

Part II – Filers who Answered “No” on Line 4

If you have:

# No qualifying children, is the amount on line 3 less than $3,705?

1 qualifying child, is the amount on line 3 less than $5,564?

# 2 qualifying children, is the amount on line 3 less than $7,811?

3 or more qualifying children, is the amount on line 3 less than $7,811?

Yes Leave line 5 blank; enter the amount from line 2 on line 6.

No Look up the amount on line 3 in the EITC Table to find the credit. Be sure you use the correct

column for the number of qualifying children you have. Enter the credit here.

..............................

Look at the amounts on line 5 and line 2, enter the smaller amount on line 6.

Part III – Your Earned Income Tax Credit

This is your California earned income tax credit.

Enter this amount on form FTB 3514, line 20. .......................................................... 6

FTB 3514 Instructions 2019 Page 71

Step 7 How to Figure the Nonresident or Part-Year

Resident EITC

If you ﬁle Form 540 or 540 2EZ, skip Step 7 and go to Step 8.

Line 21 – CA Exemption Credit Percentage

If you file a Form 540NR, enter your CA Exemption Credit Percentage

from Form 540NR, line 38 on form FTB 3514, line 21. However, if

your total taxable income was less than zero and you entered $0 on

Form540NR, line 19, complete Worksheet 4 below to compute the

correct CA Exemption Credit Percentage to enter on form FTB 3514,

line21.

Worksheet 4 - CA Exemption Credit Percentage

Complete this worksheet only if you are a nonresident or part-year

resident with negative total taxable income and you entered zero on

Form 540NR, line 19.

Part I – Total Taxable Income

1. Enter the amount from Form 540NR, line 17.

If a negative amount, enter as negative ..... 1

2. Enter the amount from Form 540NR, line 18 . 2

3. Total Taxable Income. Subtract line 2 from

line 1. Enter the negative result here ....... 3

Part II – California Taxable Income

4. Enter the amount from Schedule CA (540NR),

Part IV, line 1. If a negative amount,

enter as negative ...................... 4

5. Enter the amount from Schedule CA (540NR),

Part IV, line 4 ......................... 5

6. California Taxable Income. Subtract line 5

from line 4. If a negative amount,

enter as negative ...................... 6

Part III – CA Exemption Credit Percentage

7. Subtract line 6 from line 3. If a negative

amount, enter as negative ............... 7

8. Enter the amount from line 3 as a positive

amount .............................. 8

9. Divide line 7 by line 8. Enter amount as

a decimal ............................ 9

10.

CA Exemption Credit Percentage. Subtract

line 9 from 1.000. If more than 1, enter 1.000.

If less than zero, enter 0. Enter the result

as a decimal here and on form FTB 3514,

line 21 or line 29. ..................... 10

Line 22 – Nonresident or Part-Year Resident EITC

Multiply line 21 by line 20 and enter the result on form FTB 3514, line 22.

This amount should also be entered on Form 540NR, line 85.

Step 8 Qualications for Young Child Tax

Credit(YCTC)

To qualify for the YCTC, you must meet all of the following:

• You have been allowed the California EITC on this form.

• You have at least one qualifying child for the California EITC.

• Your qualifying child is younger than six years old as of the last

day of the taxable year.

Caution: If you do not meet all of the above requirements, you cannot

take this credit.

If you meet all of the above requirements, complete Part VII, Young Child

Tax Credit. If you are a nonresident or part-year resident, also complete

Part VIII, Nonresident or Part-Year Resident Young Child Tax Credit.

Note: If your qualifying child is younger than six years old as of the last

day of the taxable year, you must list that child information under Part III,

Qualifying Child Information, Child 1, Child 2 or Child 3 column. Do not

include any child younger than six years old as an attachment to the form

FTB 3514.

Line 23 – California Earned Income

CA earned income for purposes of the YCTC is the same as for the

CAEITC. Enter the amount from form FTB 3514, line 19.

Line 25 – Excess Earned Income over threshold

Subtract the $25,000 threshold amount from your CA earned income

entered on line 23 and enter the excess amount on line 25.

Line 26 and Line 27 – For every $100 over the threshold amount, your

credit is reduced by $20.

Line 28 – This is the amount of your allowable YCTC to claim on your

tax return. This amount should also be entered on Form 540, line 76; or

Form 540 2EZ, line 24. If you file Form 540 or 540 2EZ, stop here, do not

go to Step 9.

Step 9 Nonresident or Part-Year Resident Young

Child Tax Credit

Line 29 – If you file a Form 540NR, enter your CA Exemption Credit

Percentage from Form 540NR, line 38 on form FTB 3514, line 29.

However, if you completed EITC Worksheet 4, enter the CA Exemption

Credit Percentage from Worksheet 4, line 10 on form FTB 3514, line 29.

Line 30 – Multiply line 29 by line 28 and enter the result on form

FTB 3514, line 30. This amount should also be entered on Form 540NR,

line 86.

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

Page 72 FTB 3514 2019

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned

Income Tax Credit Worksheet.

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

1 50 2 7 9 10

51 100 5 22 26 29

101 150 8 36 43 48

151 200 11 51 60 67

201 250 15 65 77 86

251 300 18 80 94 105

301 350 21 94 111 125

351 400 24 109 128 144

401 450 28 123 145 163

451 500 31 137 162 182

501 550 34 152 179 201

551 600 37 166 196 220

601 650 41 181 213 239

651 700 44 195 230 258

701 750 47 210 247 278

751 800 50 224 264 297

801 850 54 239 281 316

851 900 57 253 298 335

901 950 60 267 315 354

951 1000 63 282 332 373

1001 1050 67 296 349 392

1051 1100 70 311 366 411

1101 1150 73 325 383 431

1151 1200 76 340 400 450

1201 1250 80 354 417 469

1251 1300 83 369 434 488

1301 1350 86 383 451 507

1351 1400 89 398 468 526

1401 1450 93 412 485 545

1451 1500 96 426 502 564

1501 1550 99 441 519 584

1551 1600 102 455 536 603

1601 1650 106 470 553 622

1651 1700 109 484 570 641

1701 1750 112 499 587 660

1751 1800 115 513 604 679

1801 1850 119 528 621 698

1851 1900 122 542 638 717

1901 1950 125 556 655 737

1951 2000 128 571 672 756

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

2001 2050 132 585 689 775

2051 2100 135 600 706 794

2101 2150 138 614 723 813

2151 2200 141 629 740 832

2201 2250 145 643 757 851

2251 2300 148 658 774 870

2301 2350 151 672 791 890

2351 2400 154 687 808 909

2401 2450 158 701 825 928

2451 2500 161 715 842 947

2501 2550 164 730 859 966

2551 2600 167 744 876 985

2601 2650 171 759 893 1004

2651 2700 174 773 910 1023

2701 2750 177 788 927 1043

2751 2800 180 802 944 1062

2801 2850 184 817 961 1081

2851 2900 187 831 978 1100

2901 2950 190 845 995 1119

2951 3000 193 860 1012 1138

3001 3050 197 874 1029 1157

3051 3100 200 889 1046 1176

3101 3150

203 903 1063 1196

3151 3200 206 918 1080 1215

3201 3250 210 932 1097 1234

3251 3300 213 947 1114 1253

3301 3350 216 961 1131 1272

3351 3400 219 976 1148 1291

3401 3450 223 990 1165 1310

3451 3500 226 1004 1182 1329

3501 3550 229 1019 1199 1349

3551 3600 232 1033 1216 1368

3601 3650 236 1048 1233 1387

3651 3700 239 1062 1250 1406

3701 3750 240 1077 1267 1425

3751 3800 236 1091 1284 1444

3801 3850 233 1106 1301 1463

3851 3900 230 1120 1318 1482

3901 3950 227 1134 1335 1502

3951 4000 223 1149 1352 1521

FTB 3514 2019 Page 73

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

4001 4050 220 1163 1369 1540

4051 4100 217 1178 1386 1559

4101 4150 214 1192 1403 1578

4151 4200 210 1207 1420 1597

4201 4250 207 1221 1437 1616

4251 4300 204 1236 1454 1635

4301 4350 201 1250 1471 1655

4351 4400 200 1265 1488 1674

4401 4450 199 1279 1505 1693

4451 4500 199 1293 1522 1712

4501 4550 199 1308 1539 1731

4551 4600 198 1322 1556 1750

4601 4650 198 1337 1573 1769

4651 4700 197 1351 1590 1788

4701 4750 197 1366 1607 1808

4751 4800 197 1380 1624 1827

4801 4850 196 1395 1641 1846

4851 4900 196 1409 1658 1865

4901 4950 195 1423 1675 1884

4951 5000 195 1438 1692 1903

5001 5050 195 1452 1709 1922

5051 5100 194 1467 1726 1941

5101 5150 194 1481 1743 1961

5151 5200 193 1496 1760 1980

5201 5250 193 1510 1777 1999

5251 5300 193 1525 1794 2018

5301 5350 192 1539 1811 2037

5351 5400 192 1554 1828 2056

5401 5450 192 1568 1845 2075

5451 5500 191 1582 1862 2094

5501 5550 191 1597 1879 2114

5551 5600 190 1605 1896 2133

5601 5650 190 1590 1913 2152

5651 5700 190 1576 1930 2171

5701 5750 189 1561 1947 2190

5751 5800 189 1547 1964 2209

5801 5850 188 1532 1981 2228

5851 5900 188 1518 1998 2247

5901 5950 188 1504 2015 2267

5951 6000 187 1489 2032 2286

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

6001 6050 187 1475 2049 2305

6051 6100 186 1460 2066 2324

6101 6150 186 1446 2083 2343

6151 6200 186 1431 2100 2362

6201 6250 185 1417 2117 2381

6251 6300 185 1402 2134 2400

6301 6350 184 1388 2151 2420

6351 6400 184 1373 2168 2439

6401 6450 184 1359 2185 2458

6451 6500 183 1345 2202 2477

6501 6550 183 1330 2219 2496

6551 6600 183 1316 2236 2515

6601 6650 182 1301 2253 2534

6651 6700 182 1287 2270 2553

6701 6750 181 1272 2287 2573

6751 6800 181 1258 2304 2592

6801 6850 181 1243 2321 2611

6851 6900 180 1229 2338 2630

6901 6950 180 1215 2355 2649

6951 7000 179 1200 2372 2668

7001 7050 179 1186 2389 2687

7051 7100 179 1171 2406 2706

7101 7150

178 1157 2423 2726

7151 7200 178 1142 2440 2745

7201 7250 177 1128 2457 2764

7251 7300 177 1113 2474 2783

7301 7350 177 1099 2491 2802

7351 7400 176 1084 2508 2821

7401 7450 176 1070 2525 2840

7451 7500 175 1056 2542 2859

7501 7550 175 1041 2559 2879

7551 7600 175 1027 2576 2898

7601 7650 174 1012 2593 2917

7651 7700 174 998 2610 2936

7701 7750 174 983 2627 2955

7751 7800 173 969 2644 2974

7801 7850 173 954 2651 2982

7851 7900 172 940 2634 2963

7901 7950 172 926 2617 2944

7951 8000 172 911 2600 2925

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned

Income Tax Credit Worksheet.

Page 74 FTB 3514 2019

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

8001 8050 171 897 2583 2906

8051 8100 171 882 2566 2887

8101 8150 170 868 2549 2867

8151 8200 170 853 2532 2848

8201 8250 170 839 2515 2829

8251 8300 169 824 2498 2810

8301 8350 169 810 2481 2791

8351 8400 168 795 2464 2772

8401 8450 168 781 2447 2753

8451 8500 168 767 2430 2734

8501 8550 167 752 2413 2714

8551 8600 167 738 2396 2695

8601 8650 166 723 2379 2676

8651 8700 166 709 2362 2657

8701 8750 166 694 2345 2638

8751 8800 165 680 2328 2619

8801 8850 165 665 2311 2600

8851 8900 165 651 2294 2581

8901 8950 164 637 2277 2561

8951 9000 164 622 2260 2542

9001 9050 163 608 2243 2523

9051 9100 163 593 2226 2504

9101 9150 163 579 2209 2485

9151 9200 162 564 2192 2466

9201 9250 162 550 2175 2447

9251 9300 161 535 2158 2428

9301 9350 161 521 2141 2408

9351 9400 161 506 2124 2389

9401 9450 160 504 2107 2370

9451 9500 160 502 2090 2351

9501 9550 159 501 2073 2332

9551 9600 159 500 2056 2313

9601 9650 159 499 2039 2294

9651 9700 158 498 2022 2275

9701 9750 158 496 2005 2255

9751 9800 157 495 1988 2236

9801 9850 157 494 1971 2217

9851 9900 157 493 1954 2198

9901 9950 156 491 1937 2179

9951 10000 156 490 1920 2160

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

10001 10050 156 489 1903 2141

10051 10100 155 488 1886 2122

10101 10150 155 487 1869 2102

10151 10200 154 485 1852 2083

10201 10250 154 484 1835 2064

10251 10300 154 483 1818 2045

10301 10350 153 482 1801 2026

10351 10400 153 480 1784 2007

10401 10450 152 479 1767 1988

10451 10500 152 478 1750 1969

10501 10550 152 477 1733 1949

10551 10600 151 476 1716 1930

10601 10650 151 474 1699 1911

10651 10700 150 473 1682 1892

10701 10750 150 472 1665 1873

10751 10800 150 471 1648 1854

10801 10850 149 469 1631 1835

10851 10900 149 468 1614 1816

10901 10950 148 467 1597 1796

10951 11000 148 466 1580 1777

11001 11050 148 464 1563 1758

11051 11100 147 463 1546 1739

11101 11150

147 462 1529 1720

11151 11200 147 461 1512 1701

11201 11250 146 460 1495 1682

11251 11300 146 458 1478 1663

11301 11350 145 457 1461 1643

11351 11400 145 456 1444 1624

11401 11450 145 455 1427 1605

11451 11500 144 453 1410 1586

11501 11550 144 452 1393 1567

11551 11600 143 451 1376 1548

11601 11650 143 450 1359 1529

11651 11700 143 449 1342 1510

11701 11750 142 447 1325 1490

11751 11800 142 446 1308 1471

11801 11850 141 445 1291 1452

11851 11900 141 444 1274 1433

11901 11950 141 442 1257 1414

11951 12000 140 441 1240 1395

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your Ca

lifornia Earned

Income Tax Credit Worksheet.

FTB 3514 2019 Page 75

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

12001 12050 140 440 1223 1376

12051 12100 139 439 1206 1357

12101 12150 139 438 1189 1337

12151 12200 139 436 1172 1318

12201 12250 138 435 1155 1299

12251 12300 138 434 1138 1280

12301 12350 138 433 1121 1261

12351 12400 137 431 1104 1242

12401 12450 137 430 1087 1223

12451 12500 136 429 1070 1204

12501 12550 136 428 1053 1184

12551 12600 136 427 1036 1165

12601 12650 135 425 1019 1146

12651 12700 135 424 1002 1127

12701 12750 134 423 985 1108

12751 12800 134 422 968 1089

12801 12850 134 420 951 1070

12851 12900 133 419 934 1051

12901 12950 133 418 917 1031

12951 13000 132 417 900 1012

13001 13050 132 416 883 993

13051 13100 132 414 866 974

13101 13150 131 413 849 955

13151 13200 131 412 832 936

13201 13250 131 411 815 917

13251 13300 130 409 798 898

13301 13350 130 408 781 878

13351 13400 129 407 764 859

13401 13450 129 406 747 840

13451 13500 129 405 730 821

13501 13550 128 403 713 802

13551 13600 128 402 696 783

13601 13650 127 401 679 764

13651 13700 127 400 662 745

13701 13750 127 398 645 725

13751 13800 126 397 628 706

13801 13850 126 396 611 687

13851 13900 125 395 594 668

13901 13950 125 393 577 649

13951 14000 125 392 560 630

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

14001 14050 124 391 543 611

14051 14100 124 390 526 592

14101 14150 123 389 509 572

14151 14200 123 387 503 553

14201 14250 123 386 502 534

14251 14300 122 385 500 515

14301 14350 122 384 499 504

14351 14400 122 382 497 502

14401 14450 121 381 495 501

14451 14500 121 380 494 499

14501 14550 120 379 492 497

14551 14600 120 378 491 496

14601 14650 120 376 489 494

14651 14700 119 375 488 493

14701 14750 119 374 486 491

14751 14800 118 373 484 489

14801 14850 118 371 483 488

14851 14900 118 370 481 486

14901 14950 117 369 480 484

14951 15000 117 368 478 483

15001 15050 116 367 476 481

15051 15100 116 365 475 480

15101 15150

116 364 473 478

15151 15200 115 363 472 476

15201 15250 115 362 470 475

15251 15300 114 360 468 473

15301 15350 114 359 467 472

15351 15400 114 358 465 470

15401 15450 113 357 464 468

15451 15500 113 356 462 467

15501 15550 113 354 460 465

15551 15600 112 353 459 464

15601 15650 112 352 457 462

15651 15700 111 351 456 460

15701 15750 111 349 454 459

15751 15800 111 348 452 457

15801 15850 110 347 451 456

15851 15900 110 346 449 454

15901 15950 109 345 448 452

15951 16000 109 343 446 451

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your Ca

lifornia Earned

Income Tax Credit Worksheet.

Page 76 FTB 3514 2019

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

16001 16050 109 342 444 449

16051 16100 108 341 443 448

16101 16150 108 340 441 446

16151 16200 107 338 440 444

16201 16250 107 337 438 443

16251 16300 107 336 437 441

16301 16350 106 335 435 439

16351 16400 106 334 433 438

16401 16450 105 332 432 436

16451 16500 105 331 430 435

16501 16550 105 330 429 433

16551 16600 104 329 427 431

16601 16650 104 327 425 430

16651 16700 104 326 424 428

16701 16750 103 325 422 427

16751 16800 103 324 421 425

16801 16850 102 323 419 423

16851 16900 102 321 417 422

16901 16950 102 320 416 420

16951 17000 101 319 414 419

17001 17050 101 318 413 417

17051 17100 100 316 411 415

17101 17150 100 315 409 414

17151 17200 100 314 408 412

17201 17250 99 313 406 411

17251 17300 99 311 405 409

17301 17350 98 310 403 407

17351 17400 98 309 401 406

17401 17450 98 308 400 404

17451 17500 97 307 398 403

17501 17550 97 305 397 401

17551 17600 96 304 395 399

17601 17650 96 303 393 398

17651 17700 96 302 392 396

17701 17750 95 300 390 395

17751 17800 95 299 389 393

17801 17850 95 298 387 391

17851 17900 94 297 386 390

17901 17950 94 296 384 388

17951 18000 93 294 382 386

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

18001 18050 93 293 381 385

18051 18100 93 292 379 383

18101 18150 92 291 378 382

18151 18200 92 289 376 380

18201 18250 91 288 374 378

18251 18300 91 287 373 377

18301 18350 91 286 371 375

18351 18400 90 285 370 374

18401 18450 90 283 368 372

18451 18500 89 282 366 370

18501 18550 89 281 365 369

18551 18600 89 280 363 367

18601 18650 88 278 362 366

18651 18700 88 277 360 364

18701 18750 87 276 358 362

18751 18800 87 275 357 361

18801 18850 87 274 355 359

18851 18900 86 272 354 358

18901 18950 86 271 352 356

18951 19000 86 270 350 354

19001 19050 85 269 349 353

19051 19100 85 267 347 351

19101 19150 84 266 346 350

19151 19200 84 265 344 348

19201 19250 84 264 342 346

19251 19300 83 263 341 345

19301 19350 83 261 339 343

19351 19400 82 260 338 341

19401 19450 82 259 336 340

19451 19500 82 258 335 338

19501 19550 81 256 333 337

19551 19600 81 255 331 335

19601 19650 80 254 330 333

19651 19700 80 253 328 332

19701 19750 80 252 327 330

19751 19800 79 250 325 329

19801 19850 79 249 323 327

19851 19900 79 248 322 325

19901 19950 78 247 320 324

19951 20000 78 245 319 322

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your Ca

lifornia Earned

Income Tax Credit Worksheet.

FTB 3514 2019 Page 77

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

20001 20050 77 244 317 321

20051 20100 77 243 315 319

20101 20150 77 242 314 317

20151 20200 76 240 312 316

20201 20250 76 239 311 314

20251 20300 75 238 309 313

20301 20350 75 237 307 311

20351 20400 75 236 306 309

20401 20450 74 234 304 308

20451 20500 74 233 303 306

20501 20550 73 232 301 305

20551 20600 73 231 299 303

20601 20650 73 229 298 301

20651 20700 72 228 296 300

20701 20750 72 227 295 298

20751 20800 71 226 293 297

20801 20850 71 225 291 295

20851 20900 71 223 290 293

20901 20950 70 222 288 292

20951 21000 70 221 287 290

21001 21050 70 220 285 288

21051 21100 69 218 284 287

21101 21150

69 217 282 285

21151 21200 68 216 280 284

21201 21250 68 215 279 282

21251 21300 68 214 277 280

21301 21350 67 212 276 279

21351 21400 67 211 274 277

21401 21450 66 210 272 276

21451 21500 66 209 271 274

21501 21550 66 207 269 272

21551 21600 65 206 268 271

21601 21650 65 205 266 269

21651 21700 64 204 264 268

21701 21750 64 203 263 266

21751 21800 64 201 261 264

21801 21850 63 200 260 263

21851 21900 63 199 258 261

21901 21950 62 198 256 260

21951 22000 62 196 255 258

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

22001 22050 62 195 253 256

22051 22100 61 194 252 255

22101 22150 61 193 250 253

22151 22200 61 192 248 252

22201 22250 60 190 247 250

22251 22300 60 189 245 248

22301 22350 59 188 244 247

22351 22400 59 187 242 245

22401 22450 59 185 240 243

22451 22500 58 184 239 242

22501 22550 58 183 237 240

22551 22600 57 182 236 239

22601 22650 57 181 234 237

22651 22700 57 179 233 235

22701 22750 56 178 231 234

22751 22800 56 177 229 232

22801 22850 55 176 228 231

22851 22900 55 174 226 229

22901 22950 55 173 225 227

22951 23000 54 172 223 226

23001 23050 54 171 221 224

23051 23100 53 170 220 223

23101 23150

53 168 218 221

23151 23200 53 167 217 219

23201 23250 52 166 215 218

23251 23300 52 165 213 216

23301 23350 52 163 212 215

23351 23400 51 162 210 213

23401 23450 51 161 209 211

23451 23500 50 160 207 210

23501 23550 50 158 205 208

23551 23600 50 157 204 207

23601 23650 49 156 202 205

23651 23700 49 155 201 203

23701 23750 48 154 199 202

23751 23800 48 152 197 200

23801 23850 48 151 196 199

23851 23900 47 150 194 197

23901 23950 47 149 193 195

23951 24000 46 147 191 194

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your Ca

lifornia Earned

Income Tax Credit Worksheet.

Page 78 FTB 3514 2019

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

24001 24050 46 146 189 192

24051 24100 46 145 188 190

24101 24150 45 144 186 189

24151 24200 45 143 185 187

24201 24250 44 141 183 186

24251 24300 44 140 182 184

24301 24350 44 139 180 182

24351 24400 43 138 178 181

24401 24450 43 136 177 179

24451 24500 43 135 175 178

24501 24550 42 134 174 176

24551 24600 42 133 172 174

24601 24650 41 132 170 173

24651 24700 41 130 169 171

24701 24750 41 129 167 170

24751 24800 40 128 166 168

24801 24850 40 127 164 166

24851 24900 39 125 162 165

24901 24950 39 124 161 163

24951 25000 39 123 159 162

25001 25050 38 122 158 160

25051 25100 38 121 156 158

25101 25150 37 119 154 157

25151 25200 37 118 153 155

25201 25250 37 117 151 154

25251 25300 36 116 150 152

25301 25350 36 114 148 150

25351 25400 35 113 146 149

25401 25450 35 112 145 147

25451 25500 35 111 143 145

25501 25550 34 110 142 144

25551 25600 34 108 140 142

25601 25650 34 107 138 141

25651 25700 33 106 137 139

25701 25750 33 105 135 137

25751 25800 32 103 134 136

25801 25850 32 102 132 134

25851 25900 32 101 131 133

25901 25950 31 100 129 131

25951 26000 31 99 127 129

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

26001 26050 30 97 126 128

26051 26100 30 96 124 126

26101 26150 30 95 123 125

26151 26200 29 94 121 123

26201 26250 29 92 119 121

26251 26300 28 91 118 120

26301 26350 28 90 116 118

26351 26400 28 89 115 117

26401 26450 27 87 113 115

26451 26500 27 86 111 113

26501 26550 26 85 110 112

26551 26600 26 84 108 110

26601 26650 26 83 107 109

26651 26700 25 81 105 107

26701 26750 25 80 103 105

26751 26800 25 79 102 104

26801 26850 24 78 100 102

26851 26900 24 76 99 101

26901 26950 23 75 97 99

26951 27000 23 74 95 97

27001 27050 23 73 94 96

27051 27100 22 72 92 94

27101 27150 22 70 91 92

27151 27200 21 69 89 91

27201 27250 21 68 87 89

27251 27300 21 67 86 88

27301 27350 20 65 84 86

27351 27400 20 64 83 84

27401 27450 19 63 81 83

27451 27500 19 62 80 81

27501 27550 19 61 78 80

27551 27600 18 59 76 78

27601 27650 18 58 75 76

27651 27700 18 57 73 75

27701 27750 17 56 72 73

27751 27800 17 54 70 72

27801 27850 16 53 68 70

27851 27900 16 52 67 68

27901 27950 16 51 65 67

27951 28000 15 50 64 65

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your Ca

lifornia Earned

Income Tax Credit Worksheet.

FTB 3514 2019 Page 79

If the amount you are

looking up from

the worksheet is . . .

And your number of qualifying children is

least

But Not

Over

0 1 2 3

Your credit is . . .

28001 28050 15 48 62 64

28051 28100 14 47 60 62

28101 28150 14 46 59 60

28151 28200 14 45 57 59

28201 28250 13 43 56 57

28251 28300 13 42 54 56

28301 28350 12 41 52 54

28351 28400 12 40 51 52

28401 28450 12 39 49 51

28451 28500 11 37 48 49

28501 28550 11 36 46 48

28551 28600 10 35 44 46

28601 28650 10 34 43 44

28651 28700 10 32 41 43

28701 28750 9 31 40 41

28751 28800 9 30 38 39

28801 28850 9 29 36 38

28851 28900 8 28 35 36

28901 28950 8 26 33 35

28951 29000 7 25 32 33

29001 29050 7 24 30 31

29051 29100 7 23 29 30

29101 29150 6 21 27 28

29151 29200 6 20 25 27

29201 29250 5 19 24 25

29251 29300 5 18 22 23

29301 29350 5 17 21 22

29351 29400 4 15 19 20

29401 29450 4 14 17 19

29451 29500 3 13 16 17

29501 29550 3 12 14 15

29551 29600 3 10 13 14

29601 29650 2 9 11 12

29651 29700 2 8 9 11

29701 29750 1 7 8 9

29751 29800 1 5 6 7

29801 29850 1 4 5 6

29851 29900 1 3 3 4

29901 29950 1 2 1 3

29951 30000 1 1 1 1

2019 Earned Income Tax Credit Table

Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.

1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your

California Earned Income Tax Credit Worksheet.

2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your Ca

lifornia Earned

Income Tax Credit Worksheet.

Page 80 540NR Tax Booklet 2019

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Visit our website:

ftb.ca.gov

8481193

FTB 3532 2019

TAXABLE YEAR

2019

Head of Household Filing Status Schedule

CALIFORNIA FORM

3532

Attach to your California Form 540, Form 540NR, or Form 540 2EZ.

Name(s) as shown on tax return

SSN or ITIN

Part I – Marital Status

1 Check one box below to identify your marital status. See instructions.

a Not legally married/RDP during 2019 1a

b Widow/widower (my spouse/RDP died before 01/01/2019) 1b

c Marriage/RDP was annulled 1c

d Received final decree of divorce, legal separation, dissolution, or termination of marriage/RDP by 12/31/2019 1d

e Legally married/RDP and did not live with spouse/RDP during 2019 1e

f Legally married/RDP and lived with spouse/RDP during 2019. List the beginning and ending dates for each period when you

lived together

From:

(mm/dd/yyyy)

To:

(mm/dd/yyyy)

From:

(mm/dd/yyyy)

To:

(mm/dd/yyyy)

Part II – Qualifying Person

2 Check one box below to identify the relationship of the person that qualifies you for the head of household filing status. See instructions.

a Son, daughter, stepson, or stepdaughter 2a

b Grandchild, brother, sister, half brother, half sister, stepbrother, stepsister, nephew, or niece 2b

c Eligible foster child

d Father

, mother, stepfather, or stepmother

e Grandfather, grandmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law,

sister-in-law, uncle, or aunt

.....................................................................

.............................

......................................................................................

....................................................................

...............................................................................

Part III – Qualifying Person Information

3 Information about your qualifying person. See instructions.

First Name ................................................................................

Last Name ................................................................................

SSN .....................................................................................

DOB (mm/dd/yyyy) If your qualifying person is age 19 or older in 2019, go to line 3a. If not, go to line 4. .......

a Was your qualifying person a full time student under age 24 in 2019? ...............................

Yes

b Was your qualifying person permanently and totally disabled in 2019? 3b

Yes No

...............................

4 Enter qualifying person’s gross income in 2019. See instructions ......................................

5 Number of days your qualifying person lived with you during 2019. See instructions .......................

When calculating the total number of days your qualifying person lived with you, you may include any days your qualifying person was temporarily

absent from your home. For example, illness, education, business, vacation, military service, and incarceration. In the event of a birth or death of

your qualifying person during the year, enter 365 days.

For Privacy Notice, get FTB 1131 ENG/SP.

.......................................................................

......................................................

...............................................................................

...............

...........................................

..........................................................................................

Page 82 540NR Tax Booklet 2019

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Visit our website:

ftb.ca.gov

FTB 3532 Instructions 2019 Page 83

2019 Instructions for Form FTB 3532