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How to Use the Form. Use Schedule G-1 with Form 540, California Resident Income Tax Return; Form 540NR, California Nonresident or Part-Year Resident Income Tax Return; or Form 541, California Fiduciary Income Tax Return, to: Choose the 5.5% capital gain method by completing Part II. Choose the 10-year averaging method by completing Part III.
Use this form only for lump-sum distributions from qualified plans. Complete this part to see if you can use Schedule G-1. 1 Was this a distribution of a plan participant’s entire balance from all of an employer’s qualified plans of one kind (pension, profit-sharing, or stock bonus)? If “No,” do not.
Use this form only for lump-sum distributions from qualified plans. Part I Complete this part to see if you can use Schedule G-1. 1 Was this a distribution of a plan participant’s entire balance from all of an employer’s qualified plans of one kind (pension, profit-sharing, or stock bonus)? If “No,” do not.
Download or print the 2023 California Form 540 Schedule G-1 (Tax on Lump-Sum Distributions) for FREE from the California Franchise Tax Board.
Use Schedule G-1 with Form 540, California Resident Income Tax Return; Long Form 540NR, California Nonresident or Part- Year Resident Income Tax Return; or Form 541, California Fiduciary Income Tax Return, to: • Choose the 5 .5% capital gain method by completing Part II . • Choose the 10-year averaging method by completing Part III .
Use this Form only for lump-sum distributions from qualified plans. Complete this part to see if you can use Schedule G-1. 1 Was this a distribution of a plan participant’s entire balance from all of an employer’s qualified plans of one kind (pension, profit-sharing, or stock bonus)?
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