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Changes to 2004 Forms

Updates to the 2004 Instructions for the Schedule P (540NR) -- Alternative Minimum Tax and Credit Limitations - Nonresidents and Part-Year Residents

The revised Internet version is available for download as of 01/22/2009

Revision Details:

Corrected Line 16 reference in the second bolded heading under How to Claim Your Credit, to read as Line 18. This clarifies that the A1, A2, B2, and B3 credits should be entered on the Form 540NR, Line 37 and/or Line 38.

Line 16, a B1 credit, refers to the Nonrefundable Renters Credit, which has its own separate set of instructions. Line 17, also a B1 credit refers to the Teacher's Retention Credit, which is suspended for taxable year 2004.

  • Schedule P (540NR) Instructions, Side 7, Column 1, How to Claim Your Credits, Paragraph 2.t

Previously read:

Credits from Part III, Line 4 through Line 10 and Line 16 through Line 22

Revised to:

Credits from Part III, Line 4 through Line 10 and Line 18 through Line 22


2004 Updates to Schedule P (540NR)

Revision Date: 1/28/2005

Revision Details: Alternative Minimum Tax Credit Limitations - Nonresidents or Part-Year Residents

Revisions are required to Side 2 of the flat form and Package X.

  • The line references on Schedule P (540NR), Side 2, Line 45 are incorrect

It should read:

45 Alternative Minimum Tax. Subtract line 44 from line 43. If zero or less enter -0- here and on Long Form 540NR, line 44. Continue...have a carryover credit for solar energy or commercial solar energy, also enter the result on Side 3, Part iii, Section C, line 25 23). If you make estimated tax payments for tax year 2005, enter amount from line 26 45 on the 2005 Form 540-ES. Estimated Tax Worksheet, line 16.

The revision appears on the Schedule P(540NR) Flat, Side 2, and the Package X, page 736.
The revised internet version is available for download.


2004 Updates to Schedule P (540NR)

Revision Date: 12/30/2004

Revision Details: Alternative Minimum Tax Credit Limitations - Nonresidents or Part-Year Residents

Revisions are required to Side 2 of the flat form and Package X. The NOL adjustment should be included in the line 28 total, since the NOL is no longer suspended. This will lower the taxpayer's liability if they have an NOL adjustment on line 26.

  • Side 2, Line 28

It should read:

28 Combine line 25 through line 27

The revised internet version is available for download.

Back to Tax Form Changes for 2004