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Changes to 2004 Forms

2004 Updates to Form 3506

Revision Date: 12/30/2004

Revision Details: Child and Dependent Care Expense Credit

Revisions were made to the FTB 3506, Side 1, Side 2, and the Instructions. These revisions are required in the Resident's Booklet, pages 57, 58, and 61; the flat on Sides 1 and 2; Instructions, Page 3, and Package X.

  • Side 1, Part III, line 5

It should read:

"Nonresidents: Enter only your spouse's earned income from California sources. If your spouse does not have earned income from California sources, ..."

"Part-year residents. Enter the total..."

  • Side 2, Part IV, lines 23 through 28

It should read:

Line 23 - Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 19)

Line 24 - Deductible benefits. Enter the smallest of line 20, 21, or 23. Also, include this amount on the appropriate line(s) of your return.

Line 25 - Enter the smaller of line 20 or 23

Line 26 - Enter the amount from line 24

Line 27 - Excluded benefits. Subtract line 26 from line 25.If zero or less, enter -0-

Line 28 - Taxable benefits. Subtract line 27 from line 22. If zero or less, enter -0-

The rest of the form was renumbered.

  • Page 3 of the FTB 3506 flat Instructions and page 61 of the Resident Booklet

Line 4 instructions - moved

"Any employee nontaxable compensation" moved from "Earned income does not include" to "Earned income includes"

The revised internet version is available for download.


2005 Updates to Form 3506

Revision Date: 12/30/2004

Revision Details: Child and Dependent Care Expense Credit

The revisions occur in The Resident Booklet, pages 57, 58 and 61; the flat on pages 1, 2, and 5 and Package X. The changes were not made prior to printing.

This will clarify sources of income that may impact the credit computation.

  • Side 1, Part III, Line 3

It should read:

"...If you completed Part IV, enter the amount from line 33."

  • Side 2, Worksheet

Line revisions:

The AGI decimal "X." should be moved to lines 12 and 14

Page 3 of the Instructions

It should read:

Line 4 Chart

  • Under the "Earned income includes" title

It should read:

Wages, salary, tips and other taxable and nontaxable employee compensation including combat pay

  • Under the "Nonresident and Part-Year Residents Only: Earned Income from California sources includes" title

It should read:

Wages, salary, tips and other taxable and nontaxable employee compensation for working in California (except military compensation earned by nonresidents)

  • Under the "Earned Income does not include " title

It should read:

Military pay, including combat pay of a servicemember domiciled outside of California even if stationed in California.

The revised internet version is available for download.

Back to Tax Form Changes for 2004