Search results
2022 Instructions for Schedule CA (540NR) California Adjustments – Nonresidents or Part-Year Residents Revised: 06/2023. 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).
Nonresidents of California who received California sourced income in 2022, or moved into or out of California in 2022, file Form 540NR. California taxes all income received while you resided in California and the income you received from California sources while a nonresident.
SCHEDULE CA (540NR) Important: Attach this schedule behind Form 540NR, Side 5 as a supporting California schedule. Part I Residency Information. Complete all lines that apply to you and your spouse/RDP for taxable year 2022. During 2022: 1 My California (CA) Residency (Check one)
13 Enter federal AGI from federal Form 1040, 1040-SR, or 1040-NR, line 11 . . . . . . . . . . . . . . 14 California adjustments – subtractions. Enter the amount from Schedule CA (540NR), Part II, line 27, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
instructions for Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, line 86 and get form FTB 3514, or go to ftb.ca.gov and search for yctc .
The Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, was revised to more clearly show that nonresidents pay tax to California only on their California taxable income. For more information, get FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency.
You may also need the three Form 1040 numbered schedules: Schedule 1 (Form 1040), Additional Income and Adjustments to Income; Schedule 2 (Form 1040), Additional Taxes; and Schedule 3 (Form 1040), Additional Credits and Payments.
