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Changes to 2003 Forms

2003 Updates to Form 5123

Revision Date: 03/29/2004

Revision Details: Instructions for Employer-Provided Adoptions Assistance Exclusion

This is a stand-alone form and it is not included in the Package X, but is posted to the Internet. The purpose of this revision is to make it easier to understand the "Exclusion of Prior Year Benefits Worksheet" and its instructions with FTB 5123. Please note the following revisions to the Instructions.

  • Page 1 - Part I - Information About Your Eligible Child or Children, Column (e) instructions

It should read:

Delete entire instructions for Exclusion of prior year benefits.

  • Page 1 - Part I - Information About Your Eligible Child or Children, column 2, a note will be added to Column (e) instructions

It should read:

Note: California law conforms with federal laws in regards of a foreign-born child.

  • Page 2 - Part I - Information About Your Eligible Child or Children, column 1

It should read:

Delete entire Exclusion of Prior Year Benefits Worksheet and it's instructions.

  • Page 2 - Part II - Employer-Provided Adoption Benefits, column 2, correct line reference to Line 9 heading and Modified Adjusted Gross Income (AGI) Worksheet - Line 9

It should read:

Line 8

Modified Adjusted Gross Income (AGI) Worksheet - Line 8

  • Page 2 - Part II - Employer-Provided Adoption Benefits, column 2,line 6 within Modified Gross Income (AGI) Worksheet, change line reference from 9 to 8

It should read:

6. Subtract line 5 from line 4 and enter the result on FTB 5123, line 8.....

The revised internet version is available for download.


2003 Updates to Form 5123

Revision Date: 03/02/2004

Revision Details: Employer Provided Adoption Assistance Exclusion Instructions

A revision is required to Page 2, Lines 7, 8, and 10 of the Exclusion of Prior Year Benefits Worksheet instructions for the form.

  • Page 2 - Part I - Information About Your Eligible Child or Children, column 1, Line 7 - move the notation under the 3rd bullet to the instructions for Part II, line 3, below the chart

It should read:

Note: California does not conform to the aggregation of prior year benefits for a child with special needs. Therefore, if you adopted a child with special needs, enter - 0-.

  • Page 2 - Part I - Information About Your Eligible Child or Children, column 1, Line 8 - line referencing for line 13 should be line 12.
  • Page 2 - Part I - Information About Your Eligible Child or Children, column 1, Line 10 - delete the following statement:

If more than zero, also include this amount on Schedule CA (540 or 540NR), column C, line 7.

This is only a clarification of the language.
The revised internet version is available for download.

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