FTB Publication
1005
2017
Pension and Annuity
Guidelines
Page 2 FTB Pub. 1032 2017
Table of Contents
What’s New...................................................................................... 3
General Information ............................................................................... 3
Introduction...................................................................................... 3
Important Reminders .............................................................................. 3
Common Terms Used in this Publication ............................................................... 3
Figuring Your California Pension, Annuity, and IRA Amounts................................................ 3
Social Security and Railroad Retirement Benefits ........................................................ 4
Three-Year Rule .................................................................................. 4
California Residents Receiving an Out-of-State Pension ................................................... 4
Nonresidents of California Receiving a California Pension ................................................. 5
Individual Retirement Arrangements (IRAs)............................................................. 5
IRA Deduction.................................................................................. 5
IRA Distribution................................................................................. 6
Coverdell Education Savings Accounts (ESAs) ........................................................ 9
Archer Medical Savings Accounts (MSAs) ............................................................ 9
Health Savings Accounts (HSAs) ................................................................... 9
California Achieving a Better Life Experience (ABLE) Accounts............................................ 9
Roth IRA ..................................................................................... 9
Roth IRA Worksheet ............................................................................10
Simplified Employee Pension (SEP)...................................................................11
Self-Employed Retirement Plans (KEOGHs) ............................................................11
Lump-Sum Distribution.............................................................................12
Change in Residency ..............................................................................12
Tax on Early Distributions...........................................................................12
Basis Worksheets .................................................................................13
Additional Information..............................................................................14
Internet and Telephone Assistance ...................................................................14
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FTB Pub. 1005 2017 Page 3
2017 Pension and Annuity Guidelines
What’s New
California Achieving a Better Life Experience (ABLE)
Program – For taxable years beginning on or after January 1,
2017, the residency requirement for a designated beneficiary of
the California Qualified ABLE Program was expanded to include
residents of the United States.
General Information
California law conforms to certain provisions of the Internal
Revenue Code (IRC) related to pension plans and deferred
compensation, as those provisions apply for federal purposes,
including amendments to the IRC that may be enacted in the
future.
Retirement Income
Federal law provisions prohibit states from taxing the retirement
income of nonresidents. It also includes a prohibition on taxing
retirement income paid by a partnership to a nonresident retired
partner under any written plan, program, or arrangement in
effect immediately before retirement begins. California does
not impose tax on retirement income received by a nonresident
after December 31, 1995. This includes military pensions, IRA
distributions, Roth IRA conversions, Roth IRA distributions, SEP,
and Keoghs.
Introduction
This publication provides information on the California tax
treatment of the distributions you receive from your pension
plans, annuity plans, or IRAs, and how to report these amounts
on your California income tax return.
The California treatment of pensions, annuities, and IRAs is
generally the same as the federal treatment of such income.
However, there are some differences between California and
federal law that may cause the amount of your California
distribution income to be different than the amount reported for
federal purposes. This publication identifies the most common
differences and explains how to report these differences on your
California tax return.
Important Reminders
California generally conforms to federal law. The California
treatment of pension and annuity income is generally the same
as the federal treatment. For example, California and federal law
are the same regarding:
The “General Rule.
The “Simplified General Rule” (sometimes called the “Safe
Harbor Method”).
IRA Rollovers.
Roth IRAs.
Archer Medical Savings Accounts (MSAs).
Coverdell Education Savings Accounts (ESAs).
Current-year IRA deductions.
Lump-sum credit received by federal employees.
California Achieving a Better Life Experience (ABLE)
Accounts.
Differences between California and federal law. There are
differences between California and federal law for:
Social security and railroad retirement benefits.
Retirees using the “Three-Year Rule” whose annuity date
was after July 1, 1986, and before January 1, 1987.
Some prior-year IRA deductions.
Health Savings Accounts (HSAs).
Pensions invested in U.S. Government Securities. If your
pension plan invested in U.S. Government securities or in
mutual funds that invested in U.S. Government securities, you
may not reduce the taxable portion of your pension distribution
by the amount of interest attributable to the U.S. Government
securities.
Common Terms Used in this
Publication
AGI Adjusted Gross Income
California Adjustment An adjustment to your federal
adjusted gross income (an addition
or subtraction) to arrive at your
California AGI
Form 540 California Resident Income Tax
Return
Long Form 540NR California Nonresident or Part-Year
Resident Income Tax Return
Schedule CA (540) California Adjustments — Residents
Schedule CA (540NR) California Adjustments —
Nonresidents or Part-Year Residents
Traditional IRA A traditional IRA is any IRA that is
not a Roth IRA or SIMPLE IRA
Figuring Your California
Pension, Annuity, and IRA
Amounts
Complete your federal tax return before starting your California
tax return. If you need information on how to report your
pension, annuity, or IRA income on your federal tax return, refer
to federal forms, instructions, and publications.
Once you have completed your federal tax return, compute the
California amounts of your pension, annuity, or IRA income. If
the California amount is different than the federal amount, you
will need to make a California adjustment.*
*A California adjustment is an addition to or subtraction from
your federal AGI. Your federal pension, annuity, or IRA income is
included in the federal AGI figure that you list on your California
tax return (Form 540 or 540NR line 13).
Depending on the
California form you file, report your California adjustment on one
of the following forms:
Schedule CA (540) for Form 540 filers.
Schedule CA (540NR) for Long Form 540NR filers.
Maximum Contribution Amounts to Traditional and Roth
IRAs. Taxpayers may contribute the following amounts to a
traditional and/or Roth IRA:
Age 2013 2014 2015 2016 2017 2018
Under 50 $5,500 $5,500 $5,500 $5,500 $5,500 $5,500
50 & Over $6,500 $6,500 $6,500 $6,500 $6,500 $6,500
Maximum Contribution Amounts to 401(k), 403(b), and 457
Plans. Taxpayers may contribute the following amounts to a
deferred compensation plan:
Age 2013 2014 2015 2016 2017 2018
Under 50 $17,500 $17,500 $18,000 $18,000 $18,000 $18,500
50 & Over $23,000 $23,000 $24,000 $24,000 $24,000 $24,500
Page 4 FTB Pub. 1005 2017
Maximum Contribution Amounts to Savings Incentive
Match Plan for Employees (SIMPLE). Taxpayers may contribute
the following amounts to a Simple IRA and Simple 401(k):
Age 2013 2014 2015 2016 2017 2018
Under 50 $12,000 $12,000 $12,500 $12,500 $12,500 $12,500
50 & Over $14,500 $14,500 $15,500 $15,500 $15,500 $15,500
Maximum Contribution Amounts to KEOGH. The maximum
contribution amount a taxpayer can make to a Keogh plan per
year is as follows:
2018, the amount is $55,000
2017, the amount is $54,000
2016, the amount is $53,000
2015, the amount is $53,000
2014, the amount is $52,000
2013, the amount is $51,000
Maximum Deduction and Contribution Amounts to a
Simplified Employee Pension (SEP). The maximum deduction
and contribution amounts per plan year to a SEP are as follows:
2018, the lesser of $55,000 or 25% of compensation
(compensation is limited to $275,000)
2017, the lesser of $54,000 or 25% of compensation
(compensation is limited to $270,000)
2016, the lesser of $53,000 or 25% of compensation
(compensation is limited to $265,000)
2015, the lesser of $53,000 or 25% of compensation
(compensation is limited to $265,000)
2014, the lesser of $52,000 or 25% of compensation
(compensation is limited to $260,000)
2013, the lesser of $51,000 or 25% of compensation
(compensation is limited to $255,000)
Rollovers. Section 457 plans can be rolled over to other
qualified plans. In addition, distributions from a Section 457 plan
can be used to purchase permissive service credit for other
retirement plans.
A surviving spouse can roll over distributions from a deceased
spouse’s qualified retirement plan to a Section 457 plan in
which the surviving spouse participates.
Social Security and Railroad
Retirement Benefits
California law differs from federal law in that California does not
tax:
Social security benefits.
Tier 1 railroad retirement benefits.
Tier 2 railroad retirement benefits reported on federal
Form RRB 1099-R.**
** Railroad benefits paid by individual railroads are taxable by
California. These benefits are reported on federal Form 1099-R.
Sick pay benefits under the Railroad Unemployment
Insurance Act.
Make an adjustment to exclude any of this income if it
was included in your federal AGI. See the instructions for
Schedule CA (540 or 540NR), line 7, line 16, and line 20b, for
more information.
The information above applies only to United States social
security and railroad retirement. Foreign social security is
taxable by California as annuity income. A tax treaty between
the United States and another country which excludes the
foreign social security from federal income or which treats the
foreign social security as if it were United States social security
does not apply for California purposes.
Three-Year Rule
The “Three-Year Rule” was repealed for retirees whose annuity
starting date is after December 31, 1986. However, if your
annuity starting date was before January 1, 1987, and you
elected to use the “Three-Year Rule,” continue to use this
method.
Under the “Three-Year Rule,” amounts you receive are not
taxed until your after-tax contributions are recovered. Once your
contributions are recovered, your pension or annuity is fully
taxable.
Generally, the California and federal taxable amounts are the
same. If the California and federal taxable amounts are different,
enter the difference on Schedule CA (540 or 540NR), line 16b,
column C.
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 became a California resident is taxable in its
entirety by California. See Examples 1 through 4.
Examples:
Example 1
You worked 10 years in Texas, moved to California
and worked an additional 5 years for the same company. You
retired in California and began receiving your pension, which is
attributable to your services performed in both California and
Texas.
Determination: You are a full-year resident of California. As a
California resident, you are taxed on all your income, regardless
of its source. Do not make an adjustment on Schedule CA
(540), to exclude any of the pension income.
Example 2You worked in New York for 20 years. You retired
and moved permanently to California on January 1. While living
in California, you begin receiving your pension attributable to
the services performed in New York.
Determination: You are a full-year resident of California.
As a California resident, you are taxed on all your income,
regardless of its source. Do not make an adjustment on
Schedule CA (540), to exclude any of the pension income.
Example 3 – In December 2016, you retired and moved
permanently to California. Prior to your move, you elected to
receive your pension as a lump-sum distribution. Your pension
is attributable solely to services you performed in Washington
prior to your move. You received the lump-sum distribution in
February 2017, after you became a California resident.
Determination: You are a full-year California resident in 2017. As
a California resident, you are taxed on all income, regardless of
its source. Do not make an adjustment on Schedule CA (540)
to exclude any portion of the Washington pension income.
Example 4You worked in Georgia for 20 years. You retired
and began receiving your monthly pension on January 1, 2017,
while you were still living in Georgia. Your pension is $2,000 a
month. Because you did not contribute to the plan, your pension
is fully taxable. On May 1, 2017, you moved permanently to
California.
Determination: You are a part-year resident of California. While
you are a nonresident, only your California-source income
is taxable by California. While you are a resident, all of your
income, regardless of its source, is taxable by California.
FTB Pub. 1005 2017 Page 5
Because your pension is attributable to services you performed
in Georgia, your pension has a Georgia source. None of the
pension received while you were a nonresident of California
is taxable by California. However, the pension received during
the period that you are a California resident (May 1 through
December 31) is taxable by California. Therefore, $16,000
($2,000 x 8 months) is the taxable portion of the pension to
enter on Schedule CA (540NR), line 16b, column E. Do not
make an adjustment on Schedule CA (540NR), column B, to
exclude any of the Georgia pension income.
Military Pension
If you are a California resident, your military pension is taxable
by California, regardless of where the service was performed.
Nonresidents of California
Receiving a California Pension
In General
California does not impose tax on retirement income received
by a nonresident after December 31, 1995. For this purpose,
retirement income means any income from any of the following:
A qualified plan described in IRC Section 401.
A qualified annuity plan described in IRC Section 403(a).
A tax-sheltered annuity described in IRC Section 403(b).
A governmental plan described in IRC Section 414(d).
A deferred compensation plan maintained by a state or local
government or an exempt organization described in IRC
Section 457.
An IRA described in IRC Section 7701(a)(37), including Roth
IRA and SIMPLE.
A simplified employee pension described in IRC
Section 408(k).
A trust described in IRC Section 501(c)(18).
A military pension, even if the military service was performed
in California.
A private deferred compensation plan program or
arrangement described in IRC Section 3121(v)(2)(C) only if
the income is either of the following:
1. Part of a series of substantially equal periodic payments
(not less frequently than annually) made over the life
or life expectancy of the participant or those of the
participant and the designated beneficiary or a period of
not less than 10 years.
2. A payment received after termination of employment
under a plan program or arrangement maintained solely
to provide retirement benefits for employees in excess of
the limitations on contributions or benefits imposed by the
IRC.
Any retirement or retainer pay received by a member or
former member of a uniform service computed under
Chapter 71 of Title 10, United States Code.
Individual Retirement
Arrangements (IRAs)
The California treatment of IRAs is generally the same as the
federal treatment. For information on the federal treatment
of IRAs, refer to federal Publication 590-A, Contributions to
Individual Retirement Arrangements (IRAs), federal Publication
590-B, Distributions from Individual Retirement Arrangements
(IRAs), and federal Publication 560, Retirement Plans for Small
Business (SEP, SIMPLE, and Qualified Plans).
IRA Deduction
Limit if Covered by Employer Plan
If you are covered by an employer’s retirement plan or if you
file a joint tax return with your spouse who is covered by such
a plan, you may be entitled to only a partial deduction or no
deduction at all, depending on your income. See the federal
instructions for more information. You can elect to designate
otherwise deductible contributions as nondeductible. However,
you do not have to elect the same treatment for California
purposes that you did for federal purposes.
To take the election on the Schedule CA, the federal deduction
is taken on line 32, column A, as usual, but the election for
California will be on line 36, column B or C. Write: “408 election”
to the left of the line.
Following is a summary of the California IRA deduction allowed.
To calculate any adjustments to your IRA deduction see
Schedule CA (540) instructions.
2005 Through 2017
California law is the same as federal law. For a SIMPLE IRA,
an elective deferral may be made for up to the amount listed
in the chart below. For a Traditional IRA, the most that can be
contributed is the smaller of:
The amount listed in the chart below or
100% of your compensation.
IRA
Age 2005 2006-2007 2008-2012 2013-2017
Under 50
$4,000 $4,000 $5,000 $5,500
50 & Over
$4,500 $5,000 $6,000 $6,500
SIMPLE IRA
Age 2005-2006 2007-2008 2009-2012 2013-2014
Under 50
$10,000 $10,500 $11,500 $12,000
50 & Over
$12,500 $13,000 $14,000 $14,500
Age 2015-2017
Under 50
$12,500
50 & Over
$15,500
2002 Through 2004
California law is the same as federal law. For a SIMPLE IRA,
an elective deferral may be made for up to the amount listed
in the chart below. For a Traditional IRA, the most that can be
contributed is the smaller of:
The amount listed in the chart below or
100% of your compensation.
IRA SIMPLE IRA
Age 2002 - 2004 2002 2003 2004
Under 50
3,000 7,000 8,000
9,000
50 or Older
3,500 7,500 9,000 10,500
1987 Through 2001
California law is the same as federal law. The IRA deduction
is the lesser of $2,000 or 100% of your compensation. For a
SIMPLE IRA, an elective deferral may be made for up to $6,500
for 2001 and $6,000 for 1997 through 2000.
1982 Through 1986
California law was different from federal law. The maximum
federal deduction for an individual was $2,000, and was
available to active participants in qualified or government
retirement plans and to persons who contributed to
tax-sheltered annuities. The California IRA deduction was the
lesser of $1,500 or 15% of compensation with an additional
deduction for a nonworking spouse, for a maximum deduction
of $1,750. An IRA deduction was not allowed if you were an
active participant in a qualified or government retirement plan or
contributed to a tax-sheltered annuity.
Page 6 FTB Pub. 1005 2017
1976 Through 1981
California law was the same as federal law. The IRA
deduction for an individual was the lesser of $1,500 or 15% of
compensation. An IRA deduction was not allowed if you were an
active participant in a qualified or government retirement plan or
contributed to a tax-sheltered annuity.
1975
California law was different from federal law. California did not
allow an IRA deduction. Therefore, income earned in 1975 and
1976 on the 1975 contribution was taxable.
Differences in the amount of IRA deduction you could claim
may have occurred prior to January 1, 1996 if there was a
difference between your federal self-employment income and
your California self-employment income.
Long Form 540NR Filers
If you file Long Form 540NR, your IRA deduction on
Schedule CA (540NR), line 32, column E, is limited to the lesser
of:
The IRA deduction allowed on your federal tax return.
The compensation reported on your Schedule CA (540NR),
column E.
Example:
You are a nonresident of California who is under
50 years of age. During the year, you worked temporarily in
California. Your California compensation is $1,000, which you
reported on Schedule CA (540NR), column E. Your federal
compensation is $10,000. Your allowable IRA deduction on your
federal tax return is $5,500.
Determination: Your allowable California IRA deduction that
you report on Schedule CA (540NR), column E, is $1,000.
This is the lesser of (1) the $5,500 IRA deduction allowed on
your federal tax return, or (2) the $1,000 of compensation you
reported on Schedule CA (540NR), column E.
IRA Distribution
Residents of California
Your IRA distribution is fully taxable if your IRA contributions
were fully deductible. If your IRA contributions were partially or
fully nondeductible, then the nondeductible contributions are not
taxed when they are distributed to you. Your basis is the amount
of your nondeductible contributions. How you recover your basis
depends on when your nondeductible contributions were made.
Nondeductible Contributions Made After 1986
If you made nondeductible contributions after 1986, a part of
each distribution is considered a return of your basis and is not
taxable. The California taxable amount will generally be the same
as the federal taxable amount, and you should not make an
adjustment to your federal AGI on Schedule CA (540 or 540NR).
However, if you elected to treat a contribution differently for
federal purposes than for California purposes, the taxable
amounts will differ. Compute the California taxable amount
using the instructions for federal Form 8606, Nondeductible
IRAs. When making this computation, for the recovery of
nondeductible contributions made after 1987, make sure you
do not include nondeductible contributions made before 1987.
The nondeductible contributions made before 1987 will be
recovered as explained in the following paragraph.
Compute the adjustment to federal AGI by comparing your
federal taxable amount with the California taxable amount.
If the federal amount is more than the California amount,
enter the difference on Schedule CA (540 or 540NR),
line 15b, column B.
If the federal amount is less than the California amount, enter
the difference on Schedule CA (540 or 540NR), line 15b,
column C.
Nondeductible Contributions Made Before 1987
If you made nondeductible contributions before 1987, none
of your distribution is taxed until you have recovered your
pre-1987 basis. Because there was a difference between
federal and California contribution limits before 1987, there may
be a difference in the California and federal taxable amounts.
If there is a difference, make an adjustment to reduce your
federal AGI to the correct taxable amount for California.
Your adjustment is the lesser of your pre-1987 California basis
or IRA distribution included in federal AGI.
Use Worksheet I — Part A on page 13 to compute your
pre-1987 California basis. Use Worksheet I — Part B to
compute your adjustment to federal AGI and your remaining
pre-1987 California basis. See Example 1 and Example 2 on
page 7. Use Worksheet II on page 13, as a summary of your
California basis and its recovery.
If you have more than one IRA account, combine all your IRAs
to complete the worksheet. If both you and your spouse/RDP
have IRAs, you each must complete a separate worksheet
based on your own IRA contributions, deductions, and
distributions.
Nonresidents of California
Change of Residency
From resident to nonresident
For IRA distributions received while you were a California
resident, see Residents of California on this page for the
taxability of your distributions.
From nonresident to resident
For IRA distributions received while you were a California
resident, see “2002 Law Changes IRA Basis of Former
Nonresidents” below to determine your nontaxable IRA basis.
2002 Law Changes IRA Basis of Former Nonresidents
The law changed for taxable years beginning on or after
January 1, 2002. If you are a California resident who was a
former nonresident, the new law may affect the taxation of
your IRA income. The law affects not only individuals who
became California residents in 2002, but also individuals who
became California residents prior to 2002. Under prior law,
when you became a resident, you received a stepped-up basis
in your IRA equal to your annual contributions made while a
nonresident, plus the earnings on your IRA while a nonresident.
You were allowed to carry over this IRA basis until it was fully
recovered. Beginning in 2002, you no longer have this stepped-
up basis.
The law treats a former nonresident as though the individual
were a resident for all prior years for all items of deferred
income, including IRAs. Accordingly, a former nonresident will
be allowed an IRA basis only for contributions which would not
have been allowed as a deduction under California law had
the taxpayer been a California resident. For a summary of IRA
deductions allowed under California law, see IRA Deduction on
page 5.
Do not include in California basis any rollover contributions
from an employer sponsored or self-employed retirement plan,
including a tax-sheltered annuity.
If you became a California resident prior to 2002 and you have
an unrecovered stepped-up IRA basis that you were carrying
into 2002, restate your IRA basis using the new law. See
Example 3 and Example 4 on page 8.
FTB Pub. 1005 2017 Page 7
Example 1 You were a California resident in 2017, and you received an IRA distribution of $800. The only other distribution received from
your IRA was in 2016. The amount of the 2016 distribution was $700. You made the following contributions and deductions in prior years:
Year Contributions Federal Deductions California Deductions
1981 $1,500 $1,500 $1,500
1982 2,000 2,000 1,500
1983 2,000 2,000 1,500
__________________ ___________________ ___________________
Total $5,500 $5,500 $4,500
Worksheet I — Figuring California Basis and Adjustment to Federal AGI
Part A Pre-1987 California Basis Example 1
(If you have already computed your California basis as of 12/31/16; skip to Part B.)
1 Enter your total federal deductions claimed prior to 1987..............................................1 $5,500
2 Enter your total California deductions claimed prior to 1987 ...........................................2 4,500
3 Total California basis. Subtract line 2 from line 1 ....................................................3 1,000
4 Enter your California basis previously recovered....................................................4 700
5 California basis as of 12/31/16. Subtract line 4 from line 3 ............................................5 $300
Part B
Adjustment to Federal AGI and Remaining Pre-1987 California Basis Example 1
1 Enter your taxable distribution from your federal Form 1040, line 15b (or line 16b),
2
3
Form 1040A, line 11b (or line 12b) ..............................................................1
Enter your California basis as of 12/31/16
a)
a) A nonresident or former nonresident will no longer receive a stepped-up basis for annual contributions and earnings attributable to periods of
nonresidency.
.......................................................2
Enter the smaller of line 1 or line 2. Enter this amount on Schedule CA (540 or 540NR),
$800
300
4
line 15b or line 16b, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Remaining California basis as of 12/31/17. Subtract line 3 from line 2 ...................................4
300
$0
Included in your federal AGI is the $800 IRA distribution. Only $500 ($800 – $300) of the distribution is taxable by California in 2017.
Your adjustment to federal AGI is $300. Your California basis has now been fully recovered. When you receive a distribution in later
years, the amount of the distribution taxable for federal purposes will also be the amount taxable by California. No adjustment to federal
AGI will be necessary.
Example 2
You were a California resident in 2017, and you received your first IRA distribution. The distribution was $1,000. For federal
purposes, you included $800 in income and $200 was treated as the nontaxable recovery of your federal basis. You made the following
contributions and deductions in prior years:
Contributions Federal California Deductions
Year Before 1987 After 1986 Deductions Before 1987 After 1986
1984 $2,000
$2,000 $0
1985 2,000
2,000 0
1986 2,000
2,000 0
1987
$2,000 0 $0
__________ __________ __________ __________ __________
Total $6,000 $2,000 $6,000 $0 $0
Worksheet I — Figuring California Basis and Adjustment to Federal AGI Example 2
Part A Pre-1987 California Basis (If you have already computed your California basis as of 12/31/16; skip to Part B.)
1 Enter your total federal deductions claimed prior to 1987..............................................1
$6,000
2 Enter your total California deductions claimed prior to 1987 ...........................................2
0
3 Total California basis. Subtract line 2 from line 1 ....................................................3
6,000
4 Enter your California basis previously recovered....................................................4 0
5 California basis as of 12/31/16. Subtract line 4 from line 3 ............................................5 $6,000
Part B Adjustment to Federal AGI and Remaining Pre-1987 California Basis Example 2
1 Enter your taxable distribution from your federal Form 1040, line 15b (or line 16b),
Form 1040A, line 11b (or line 12b) ..............................................................1 $800
2 Enter your California basis as of 12/31/16.........................................................2 6,000
3 Enter the smaller of line 1 or line 2. Enter this amount on Schedule CA (540 or 540NR),
line 15b or line 16b, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 800
4 Remaining California basis as of 12/31/17. Subtract line 3 from line 2 ...................................4 $5,200
Because your California basis is more than the distribution, none of your IRA distribution will be taxed by California in 2017. Your
adjustment to federal AGI is $800. You have a remaining California IRA basis of $5,200. You will recover your remaining California basis
in later years. You would use Worksheet II, as follows, to keep track of your California basis and its recovery:
Page 8
FTB Pub. 1005 2017
Worksheet II — Summary of California Basis
Taxable Pre-1987 Deduction
California
Basis in Total
Federal
Taxable
California
Basis
Remaining
California
Year Contributions Federal
California Contribution Distribution Amount Recovered Basis
1984 $2,000 $2,000 $0 $2,000
$2,000
1985 2,000 2,000 0 2,000
4,000
1986 2,000 2,000 0 2,000
6,000
2017 $1,000 $800 $800 $5,200
Example 3You became a California resident on January 1, 2001. The fair market value of your IRA on January 1, 2001, was $9,000.
Your contributions in excess of California deduction limits during 1982-1986 were $2,500. You received IRA distributions of $1,500 in
2001; $3,000 in 2002; and $2,000 in 2003.
Determination:
Taxable year 2001 (prior law):
California IRA basis, January 1, 2001 (fair market value on 1/1/01) $9,000
Less: IRA distribution 1,500
California IRA basis, December 31, 2001 $7,500
Taxable year 2002 (new law):
IRA distribution, 2002 $3,000
Less: California IRA basis
Contributions in excess of California deduction limits $2,500
Less: California IRA basis recovered in 2001 1,500
California IRA basis available in 2002 1,000
Taxable IRA income $2,000
California IRA basis, December 31, 2002, is $-0-.
Taxable year 2003:
IRA distribution, 2003 $2,000
Less: California IRA basis available in 2003 -0-
Taxable IRA income $2,000
Example 4You became a California resident on January 1, 2002. In 2001, while you were a nonresident of California, you received a
$50,000 lump-sum distribution from your employer’s retirement plan and rolled over the distribution to an IRA. The earnings on your IRA
in 2001 were $2,000. You received your first distribution from your IRA in 2002. The distribution was $4,000, all of which was taxable for
federal purposes. Your California basis is determined as follows:
Determination:
Taxable year 2001 (prior law):
California IRA basis, January 1, 2001 (earnings while a nonresident) $2,000
Less: IRA distribution in 2001 -
0-
California IRA basis, December 31, 2001 $2,000
Taxable year 2002 (new law):
IRA distribution: $4,000
Less: California IRA basis
Contributions in excess of California deduction limits $ -0-
Less: Basis recovered in prior years -
0-
California IRA basis -0-
Taxable IRA income $4,000
California IRA basis, December 31, 2002, is $-0-.
A nonresident or former nonresident will no longer receive a stepped-up basis for annual contributions and earnings attributable to
periods of nonresidency.
FTB Pub. 1005 2017 Page 9
Coverdell Education Savings
Accounts (ESAs)
Under a Coverdell ESA, contributions are not deductible,
earnings are excludable, and distributions are not taxable if
used for qualified educational expenses. In general, California
conforms to the federal rules regarding contribution limits,
income phaseout limits and the treatment of distributions. Get
federal Publication 970, Tax Benefits for Education, for more
information. If you have a taxable distribution from a Coverdell
ESA, get form FTB 3805P, Additional Taxes on Qualified Plans
(Including IRAs) and Other Tax-Favored Accounts, to figure the
additional tax.
Archer Medical Savings Accounts
(MSAs)
An MSA is a tax-exempt trust or custodial account set up in
the United States exclusively for paying the qualified medical
expenses of the account holder or the account holder’s spouse
or dependent(s) in conjunction with a high deductible health
plan (HDHP). Get federal Form 8853, Archer MSAs and Long-
Term Care Insurance Contracts, for more information.
Use federal Form 8853 to report general information about new
MSAs, to figure your MSA deduction, and to figure your taxable
distribution for MSAs. In general, California law is the same
as federal law regarding MSA contributions and deductions,
but is different regarding the amount of additional tax on MSA
distributions not used for qualified medical expenses. The
additional tax is 12.5% for California.
Therefore, for California purposes, there is no separate form to
file to report general information about new MSAs or to figure
your MSA deduction. However, if you have a taxable MSA
distribution, file form FTB 3805P.
After December 31, 2007, contributions cannot be made to an
Archer MSA for you unless either of the following applies:
You were an active MSA participant before January 1, 2008.
You become an active MSA participant after December 31,
2007 because you are covered by a HDHP of a MSA
participating employer.
Health Savings Accounts (HSAs)
A HSA is a tax-exempt trust or custodial account that you set up
with a U.S. financial institution (such as a bank or an insurance
company) in which you can save money exclusively for future
medical expenses in conjunction with a HDHP.
California does not conform to federal legislation that enacted
HSAs beginning January 1, 2004.
Because California does not conform to federal legislation for
HSAs, a contribution to an HSA is not deductible. Interest and
other earnings of an HSA are not tax-deferred and must be
included in taxable income.
A rollover from an MSA to an HSA constitutes an MSA
distribution not used for qualified medical expenses. Therefore,
the distribution is subject to California income tax and the
additional 12.5% tax under R&TC Section 17215.
Effective for taxable years beginning on or after January 1, 2007
the IRS allows a one-time rollover from an IRA to a HSA.
California does not conform to this provision. Under California
law any distribution from an IRA to a HSA must be added to AGI
on the taxpayer’s California tax return and would be subject to
a 2½% additional tax under the rules for premature distributions
under R&TC Section 17085.
California Achieving a Better Life
Experience (ABLE) Accounts
A California ABLE account is a tax-exempt trust established
in California exclusively for paying the qualified disability
expenses of the designated beneficiary. Get federal Form 5329,
Additional Taxes on Qualified Plans (Including IRAs) and Other
Tax-Favored Accounts, for more information.
Federal Form 5329 is used to figure additional taxes on tax-
favored accounts for distributions not used for qualified disability
expenses. If distributions from your ABLE account during a year
aren’t more than your qualified disability expenses for that year,
no amount is taxable for that year. If the total amount distributed
during a year is more than your qualified disability expenses for
that year, the earnings portion of the distribution is included in
your income for that year and subject to additional tax.
California law is the same as federal law regarding distribution
rules but is different regarding the amount of additional tax on
ABLE distributions not used for qualified disability expenses.
The additional tax is 2.5% for California.
If you have a taxable distribution from an ABLE Account, you
must file form FTB 3805P to figure the additional tax.
Roth IRA
In General
A Roth IRA is an individual retirement plan that differs from a
traditional IRA in the way contributions and distributions are
taxed. Contributions to a Roth IRA are never deductible, and, if
you meet the requirements, qualified distributions are not taxed.
California law conforms to federal law regarding Roth IRAs.
All Roth IRA transactions must be treated the same way for
California purposes as they are for federal purposes and no
California adjustment will be necessary unless you converted
a traditional IRA into a Roth IRA and the California basis of the
converted IRA was different from the federal basis. The following
paragraphs provide information about calculating the California
adjustment if one is necessary.
Roth IRA Distributions
In general, the taxable amount of your Roth IRA distribution will
be the same for California and federal purposes. However, the
taxable portion of your distribution may be different for California
purposes than for federal purposes if you:
Made a 1998 conversion from a traditional IRA to a Roth
IRA.
Elected to report the taxable portion of the conversion over
4 years.
The federal basis of the traditional IRA was different from the
California basis.
In this case, refigure federal Form 8606, Part III, using
California amounts. Your adjustment will be the difference
between line 23 of federal Form 8606 completed with federal
amounts and line 23 of federal Form 8606 completed with
California amounts. If the:
Federal amount is more than the California amount, include
the difference on Schedule CA (540 or 540NR), line 15,
column B.
California amount is more than the federal amount, include
the difference on Schedule CA (540 or 540NR), line 15,
column C
.
Page 10 FTB Pub. 1005 2017
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Do Not Mail This Record
Roth IRA Worksheet
Do not file this worksheet with your tax return. Keep it for your tax records.
Conversions from Traditional IRAs to Roth IRAs
Part APre-1987 California Basis
1 Enter your total federal IRA deductions claimed prior to 1987 ..................................... 1________________
2 Enter your total California IRA deductions claimed prior to 1987 (or the deductions you could have
claimed had you been a California resident) ................................................... 2________________
3 Total California pre-1987 basis. Subtract line 2 from line 1........................................ 3________________
4 Enter your pre-1987 California basis previously recovered ........................................ 4________________
5 Pre-1987 California basis as of 12/31/16. Subtract line 4 from line 3 ................................ 5________________
Part BPost-1986 California Basis
6 Enter your total IRA contributions made after 1986. (Enter only contributions made to traditional IRAs.
Do not include contributions to Roth IRAs.) ................................................... 6________________
7 Enter your total California IRA deductions claimed after 1986 ..................................... 7________________
8 Subtract line 7 from line 6................................................................. 8________________
9 Enter your post-1986 California basis previously recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9________________
10 Total California post-1986 basis. Subtract line 9 from line 8. If the result is zero, skip line 11 through
line 15, enter zero on line 16, and continue to line 17 ............................................10________________
11 Enter the total amount of distributions from traditional IRAs during 2017 that were converted to
Roth IRAs (as shown on line 16 of federal Form 8606)...........................................11________________
12 Enter the value of all your traditional IRAs as of 12/31/17 (include any outstanding rollovers from
traditional IRAs to other traditional IRAs) .....................................................12________________
13 Enter the total distributions from traditional IRAs (including amounts converted to Roth IRAs as shown
on line 16 of federal Form 8606) received in 2017 ..............................................13________________
14 Add line 12 and line 13 ...................................................................14________________
15 Divide line 11 by line 14, and enter the result as a decimal here. Carry the decimal to at least four places ...15 __ . __ __ __ __
16 Post-1986 basis recoverable against a 2017 distribution. Multiply line 10 by line 15 ....................16________________
Part CAdjustment to Federal AGI
17 Enter the total amount of distributions from traditional IRAs during 2017 that were converted to Roth IRAs
(as shown on line 16 of federal Form 8606) ...................................................17________________
18 a Enter the amount from Part A, line 5 .....................................18a_______________
b Enter the amount from Part B, line 16 ....................................18b_______________
c Add line 18a and line 18b ...............................................................18c _______________
19 Subtract line 18c from line 17. This is the total 2017 California taxable amount resulting
from a 2017 conversion of a traditional IRA to a Roth IRA ......................19________________
20 Enter the 2017 federal taxable amount of a distribution resulting from a 2017
conversion of a traditional IRA to a Roth IRA (included on Form 1040, line 15b) .....20________________
21 Figure Your California Adjustment...........................................................21________________
If line 19 is less than line 20, subtract line 19 from line 20 and enter the result here and include it on Schedule CA (540 or 540NR),
line 15, column B.
If line 20 is less than line 19, subtract line 20 from line 19 and enter the result here and include it on Schedule CA (540 or 540NR),
line
Part-Year Residents. The taxable amount of a distribution from a traditional IRA (that is being converted to a Roth IRA in 2017) is
included in your California source income only if you were a resident of California on the date of the distribution.
FTB Pub. 1005 2017 Page 11
Roth IRA Conversions
The tax due as the result of a conversion may be different for
California purposes than for federal purposes if you:
Made a conversion from a traditional IRA to a Roth IRA.
The federal basis of the traditional IRA was different from the
California basis.
Use the Roth IRA Worksheet on page 10 to figure the amount
that is taxable for California and the adjustment you must enter
on Schedule CA (540 or 540NR).
Simplified Employee Pension
(SEP)
Deduction
Beginning with taxable year 1996, the allowable California SEP
deduction is the same as the federal deduction.
Prior to January 1, 1996, there may have been a difference in
the amount of the SEP deduction you claimed if there was a
difference between your federal self-employment income and
your California self-employment income (residents, part-year
residents, or nonresidents of California).
Long Form 540NR filers. Your SEP deduction on
Schedule CA (540NR), column E is based upon the percentage
of self-employment income from Schedule CA (540NR),
column E to total self-employment income computed according
to California law on Schedule CA (540NR), column D.
Multiply the SEP deduction from Schedule CA (540NR),
column D by the ratio of California source self-employment
income to total self-employment income. Enter this figure on
Schedule CA (540NR), line 28, column E.
Self-employment income
from Schedule CA
(540NR), column E
x Schedule CA (540NR),
Self-employment income
from Schedule CA
(540NR), column D
line 28, column D
Distribution
Residents of California. The distribution of a SEP is treated
the same as the distribution of an IRA. If you have a California
basis for contributions made before 1987, your distribution is
first considered a nontaxable return of your California basis.
Once your California basis is recovered, your distribution will be
reported the same as federal.
If you have a California basis from contributions made after
1986 and before 1996 due to differences in the amounts of
net income from self employment you reported for federal and
California purposes, your California basis will be recovered on a
pro-rata basis in the same manner as post 1986 nondeductible
IRA contributions under federal law.
Use Worksheet I — Part A on page 13 to compute your
pre-1987 California basis. Then use Worksheet I — Part B to
compute your adjustment to federal AGI and your remaining
pre-1987 California basis. Use Worksheet II as a summary of
your California basis and its recovery.
California Basis. Your California basis is the amount of your
SEP contributions that were not allowed as a deduction on
your California tax return prior to 1987. A nonresident or
former nonresident will no longer receive a stepped-up basis
for annual contributions and earnings attributable to periods of
nonresidency.
Self-Employed Retirement
Plans (KEOGHs)
The California treatment of Keoghs is generally the same as the
federal treatment. For information on the federal treatment of
Keoghs, refer to federal Publication 560.
Deduction
Beginning with taxable year 1996, your allowable California
Keogh deduction is generally the same as your federal Keogh
deduction.
Prior to January 1, 1996, there may have been a difference in
the amount of the Keogh deduction you claimed if there was a
difference between your federal self-employment income and
your California self-employment income (residents, part-year
residents, or nonresidents of California).
Long Form 540NR filers. Your Keogh deduction on
Schedule CA (540NR), column E is based upon the percentage
of self-employment income from Schedule CA (540NR),
column E to total self-employment income computed according
to California law on Schedule CA (540NR), column D.
Multiply the Keogh deduction from Schedule CA (540NR),
column D by the ratio of California source self-employment
income to total self-employment income. Enter this figure on
Schedule CA (540NR), line 28, column E.
Self-employment income
from Schedule CA
(540NR), column E
Self-employment income
from Schedule CA
(540NR), column D
x Schedule CA (540NR),
line 28, column D
Example 1 — You are a part-year resident of California. Your
total self-employment income for the year is $300,000, and
the amount to be reported on Schedule CA (540NR), line 12,
column E, is $100,000. Your Keogh deduction for federal
purposes is $15,000. Your Keogh deduction to be reported
on Schedule CA (540NR), line 28, column E is computed as
follows:
$100,000
x $15,000 = $5,000
$300,000
Report $5,000 on Schedule CA (540NR), line 28, column E.
Distribution
Residents of California. The taxable amount of your Keogh
distribution for California will be different from the federal
taxable amount if you have a California basis to recover.
California Basis. Your California basis is the amount of Keogh
contributions in excess of California deduction limits in effect
prior to 1996. For taxable years 1963 to 1970, California did not
allow a deduction for contributions to defined contribution Keogh
plans. For taxable years 1971 through 1986, California limited
deductions for contributions to defined contribution Keogh plans
to the lesser of 10% of earned income or $2,500. For years
after 1986 but before 1996, California conformed to federal law
regarding deduction limits, but did not necessarily adopt federal
earned income figures for computing the deduction limitation.
Accordingly, a self-employed individual has a California basis
for any amounts contributed during these years for which the
individual did not receive a California deduction.
Page 12 FTB Pub. 1005 2017
A nonresident or former nonresident does not have a California
basis in a Keogh for all contributions and earnings attributable to
periods of nonresidency. Nonresidents and former nonresidents
have a California basis only if they contributed more than would
have been allowed as California deductions had they been
residents of the state.
Recovery of California Basis. Your Keogh distribution is first
considered to be a nontaxable return of your California basis.
Therefore, when you receive your distribution, none of the
distribution will be taxed until you have recovered your California
basis. Once you have recovered your California basis, your
distribution must be reported the same as for federal purposes.
If you have received a distribution and you have a California
basis, make an adjustment on Schedule CA (540 or 540NR)
to reduce your federal AGI to the correct taxable amount for
California. Your Schedule CA (540 or 540NR) adjustment is the
lesser of your pre-1987 California basis or Keogh distribution
included in federal AGI.
Use Worksheet I — Part A on page 13 to compute your
pre-1987 California basis. Then use Worksheet I – Part B to
compute your adjustment to federal AGI and your remaining
pre-1987 California basis. Use Worksheet II as a summary of
your California basis and its recovery.
Exception: If you made voluntary contributions that were not
deductible on your federal and California tax returns, do not
include the amount of the voluntary contributions in your
California basis. The recovery of the voluntary contributions
for California is treated the same as the recovery for federal
purposes. Do not make an adjustment on Schedule CA (540 or
540NR) to recover your voluntary contributions.
Lump-sum Distribution
If you received a qualified lump-sum distribution and are using
the special averaging method on Schedule G-1, Tax on Lump-
Sum Distributions, follow the revised instructions below when
completing Worksheet I – Part B:
Line 1. Enter the taxable distribution from your federal
Form 1099-R, box 2a.
Line 3. Enter the smaller of line 1 or line 2. Compute the
amounts to enter on Schedule G-1 as follows:
California
taxable
amount
Federal
Form 1099-R,
box 2a
Worksheet I
Part B,
line 3
=
Enter the California taxable distribution on Schedule G-1, line 8
unless the capital gain election was made. If the capital gain
election was made:
Federal
Form 1099-R,
box 3
Schedule G-1,
line 6 =
California
taxable
amount
x Federal
Form 1099-R,
box 2a
Schedule G-1,
line 8 =
California
taxable
amount
Schedule G-1,
line 6
Change in Residency
California Resident. A California resident is taxed on all
income, regardless of its source. If you are a California
resident and receive a Keogh distribution attributable to your
non-California self-employment income, your distribution minus
your California basis is taxable by California.
Tax on Early Distributions
California has a tax on early distributions from IRAs, any
qualified retirement plans, annuities, and modified endowment
contracts. This tax is generally the same as federal except the
California tax rate is 2 1/2% rather than 10%, except for early
distributions from SIMPLE plans during the two-year period
beginning on the date the taxpayer first began participation
in the plan. In that case, the tax rate is 6% rather than 25%.
California does not have taxes similar to the federal tax on
excess accumulations, tax on excess contributions, or tax on
excess distributions.
Early Distributions. Early distributions are amounts you
withdraw from your qualified retirement plan, annuity, or
modified endowment contract before you are age 59 1/2. For a
list of qualified retirement plans, get form FTB 3805P. The tax
on early distributions is 2 1/2% of the amount of the distribution
included in income or 6% in the case of an early distribution
from a SIMPLE plan during the first two-year period beginning
on the date the taxpayer first began participation in the plan.
The tax on early distribution is imposed in addition to any
regular California income tax on the distribution. Figure this tax
on form FTB 3805P.
Exceptions: The tax on early distributions does not apply to:
The portion of the distribution that is a return of basis.
Distributions made due to total and permanent disability.
Distributions made as a part of a series of substantially equal
payments made for the life (or joint lives) of you and your
designated beneficiary (if from an employer plan, payments
must begin after separation from service).
Distributions due to death (does not apply to modified
endowment contracts).
Distributions made to you to the extent you have medical
expenses deductible under IRC Section 213 (does not apply
to modified endowment contracts).
Distributions made to unemployed individuals for health
insurance premiums (applies only to IRAs).
Distributions made for qualified higher education expenses
(applies only to IRAs).
Distributions of up to $10,000 made for first home purchases
(applies only to IRAs).
Distributions made to you after you separated from service
with your employer in or after the year in which you reached
age 55 (applies only to qualified retirement plan distributions,
does not apply to IRAs).
Distributions made to an alternate payee under a qualified
domestic relations order (applies only to qualified retirement
plans, does not include IRAs).
Distributions due to an IRS levy on the qualified retirement
plan.
Distributions due to a Franchise Tax Board notice to withhold
on a qualified retirement plan.
Distributions made after September 11, 2001, to reservists
while serving on active duty for at least 180 days.
Distributions made after August 17, 2006, to public safety
employees after separation from service after age 50.
Get form FTB 3805P for additional exceptions.
Prohibited Transactions. You may also owe tax on early
distributions from an IRA or SEP if you enter into a prohibited
transaction. If you enter into a prohibited transaction, your IRA
ceases to be an IRA on the first day of the taxable year and you
are considered to have received a distribution of the entire value
of your IRA. If you are under age 59 1/2 on the first day of the
taxable year, you are subject to the tax on early distributions.
Get form FTB 3805P for more information.
FTB Pub. 1005 2017 Page 13
Basis Worksheets
Worksheet I — Figuring California Basis and Adjustment to Federal AGI
Part A Pre-1987 California Basis
(If you have already computed your California basis as of 12/31/16 and have always
been a California resident; skip to Part B.)
1 Enter your total federal deductions claimed prior to 1987.....................................1 ____________
2 Enter your total California deductions claimed prior to 1987 (or the deductions you could have
claimed had you been a California resident) ..............................................2 ____________
3 Total California basis. Subtract line 2 from line 1 ...........................................3 ____________
4 Enter your California basis recovered in prior years.........................................4 ____________
5 California basis as of 12/31/16. Subtract line 4 from line 3 ...................................5 ____________
Part B Adjustment to Federal AGI and Remaining Pre-1987 California Basis
1 Enter your taxable distribution from your federal Form 1040, line 15b (or line 16b),
Form 1040A, line 11b (or line 12b). .....................................................1 ____________
2 Enter your California basis as of 12/31/16.
a)
..............................................2 ____________
3 Enter the smaller of line 1 or line 2. Enter this amount on Schedule CA (540 or 540NR), line 15b
or line 16b, column B ................................................................3 ____________
4 Remaining California basis as of 12/31/17. Subtract line 3 from line 2 ..........................4 ____________
Worksheet II — Summary of California Basis
Taxable
Year
Pre-1987
Contributions
Deduction
California
Basis in
Contribution
Federal California Remaining
Total Taxable Basis California
Federal California Distribution Amount Recovered Basis
a) A nonresident or former nonresident will no longer receive a stepped-up basis for annual contribution and earnings attributable to
periods of nonresidency.
Page 14 FTB Pub. 1005 2017
Additional Information
Where To Get Tax Forms and
Publications
Internet – You can download, view, and print California tax forms,
instructions, publications, and FTB Notices at ftb.ca.gov/forms.
Phone – Use our automated service to order California tax
forms, publications, and booklets. Call 800.338.0505, and follow
the recorded instructions. This service is available 24 hours a
day, 7 days a week. Allow two weeks to receive your order. If
you live outside of California, allow three weeks to receive your
order.
In person – Many libraries and post offices provide free
California tax booklets during the filing season. Employees
at libraries and post offices cannot provide tax information or
assistance.
Mail:
TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741-0307
Letters
If you write to us, be sure to include your social security number
or individual taxpayer identification number, your daytime and
evening telephone numbers, and a copy of the notice with your
letter. Send your letter to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
We will respond to your letter within ten weeks. In some cases,
we may need to call you for additional information.
Internet and Telephone
Assistance
Telephone assistance is available year-round from 7 a.m. until
5 p.m. Monday through Friday, except holidays. Hours are
subject to change.
Website: ftb.ca.gov
Telephone: 800.852.5711 from within the United States
916.845.6500 from outside the United States
IRS: 800.829.1040 for federal tax questions, call the IRS
TTY/TDD: 800.822.6268 for persons with hearing or speech
disability
711 or 800.735.2929 California relay service
Asistencia Por Internet y Teléfono
Asistencia telefónica está disponible durante todo el año desde
las 7 a.m. hasta las 5 p.m. de lunes a viernes, excepto días
feriados. Las horas están sujetas a cambios.
Sitio web: ftb.ca.gov
Teléfono: 800.852.5711 dentro de los Estados Unidos
916.845.6500 fuera de los Estados Unidos
IRS: 800.829.1040 para preguntas sobre impuestos
federales, llame al IRS
TTY/TDD: 800.822.6268 para personas con discapacidades
auditivas o del habla
711 ó 800.735.2929 Servicio de relevo
de California
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