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Changes to 2003 Forms

2003 Updates to Schedule D (540)

Revision Date: 02/02/2006

Revision Details: Revision to the 2003 Schedule D (540)

  • A revision is required to Page 41, Line 3

It should read:

3. Capital gain distributions (federal Form 1099-DIV, box 2a minus box 2e) . . . . .

The revision is required in the following 2003 printed products:

  • Schedule D (540), Page 41, Line 3
  • Schedule D (540) Flat, Page 1, Line 3
  • Package X, Page 231

The revised internet version is available for download.


2003 Updates to Schedule CA (540)

Revision Date: 09/17/2004

Revision Details: Schedule CA (540) - California Adjustments - Residents Instructions

These revisions are due to the California Legislature enacting SB615 (Stats. 2004, CH. 388), which makes California Law compatible with the Servicemembers Civil Relief Act (Public Law 108-189).

This means that servicemembers domiciled outside of California and their spouses may exclude the member’s military compensation from gross income when computing the tax rate on nonmilitary income.

The revision is required on the stand alone Schedule CA (540) Instructions, Page 1; Form 540 Booklet, Schedule CA(540) Instructions, Page 45; 2003 Package X, Page 226.

  • A new title has been added above "General Information" in the instructions. In addition, new paragraphs have been added underneath the title

It should read:

What's Changed?

Requirements for military servicemembers domiciled in California remain unchanged. Military servicemembers domiciled in California must include their military compensation in total income. In addition, they must include their military compensation in California source income when stationed in California.However, military compensation is not California source income when a servicemembers is permanently stationed outside of California.

Amended Returns. The new laws permit servicemembers domiciled outside of California, who included military compensation in income from all sources; to amend certain previously filed returns. To determine which years may be amended, see FTB Pub.1001, Supplemental Guidelines to California Adjustments and FTB Pub.1032, Tax Information for Military Personnel.

For servicemembers who are American Indian tribal members treated as living in Indian country, see FTB 674, Frequently Asked Questions About the Income Taxation of American Indians.

The revised internet version is available for download.


2003 Updates to Schedule CA (540)

Revision Date: 02/24/2004

Revision Details: Schedule CA (540) - Instructions, Part I - Specific Line Instructions

A revision is required in the instructions for the Schedule CA (540) on Page 1 in the flat, Page 45 in the Resident Booklet, and on Page 226 in the Package X.

  • Part 1 - Specific Line Instructions, Column A - Federal Amounts, line 7 through line 21

It should read:

The total qualified dividends on line 9(b);

The total post-May 5 capital gain distribution on line 13(b);

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


2003 Updates to Form 540/540A Resident Booklet

Revision Date: 02/24/2004

Revision Details: The revisions appear in the chart on page 6, under Do I Have to File?, Requirements for Most People, footnote 3.

  • The revision is to clarify the referencing page for footnote 3

It should read:

3See page 9 or page 16.

The revision occurs in the chart on page 6 of the Resident booklet and the chart on page 173 of the Package X.
The revised internet version is available for download.


2003 Updates to Form 540/540A Resident Booklet

Revision Date: 02/10/2004

Revision Details: 540/540A Personal Income Tax Booklet - Instructions

The revisions appear in the chart on page 6, under Do I Have to File?, Requirements for Most People, 1st and 2nd columns, 5th row.

  • The first column captioned, On 12/31/03, my filing status was, 4th row reads, any filing status,

It should read:

Dependent of another person - any filing status

  • The second column captioned, and on 12/31/03, my age was, 4th row reads, under 65, 65 or older

It should read:

Any age

  • Under the 3rd and 4th columns captioned, California Gross Income and California Adjusted Gross Income, please delete one of the phrases

More than your standard deduction5

The revisions appear in the chart on page 6 of the Resident booklet and the chart on page 173 of the Package X.
The revised internet version is available for download.


2003 Updates to Schedule CA (540)

Revision Date: 12/31/2003

Revision Details: Schedule CA (540) - Instructions, Student Loan Interest Deduction Worksheet

The revision relates to page 4 of the instructions, column 2, Student Loan Interest Deduction Worksheet: The filing status amounts shown on line 8 should be indexed for 2003.

  • The Student Loan Interest Deduction Worksheet, line 8

It should read:

8. Enter the amount shown below for your filing status:

Single, head of household, or qualifying widow(er) - $41,600

Married filing jointly - $62,400

The revision appears on the Schedule CA (540) form, page 8; 540 Booklet, page 48; and the Package X, page 229.
The revised internet version is available for download.

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