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Changes to 2004 Forms

2004 Updates to Form 540/540A Resident Booklet

Revision Date: 01/28/2005

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

These revisions occur in the Resident Booklet page 20, 540 instructions, line 36 "Other Taxes and Credit Recapture"

  • Because the recapture for this credit is new for 2004, the instructions has to be revised to include this credit

It should read:

Paragraph should include: FTB 3508, Solar or Wind Energy System Credit

The revision occurs in the chart on page 20 of the Resident booklet.
The revised internet version is available for download.


2004 Updates to Form 540/540A Resident Booklet

Revision Date: 01/28/2005

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

These revisions occur in the Resident Booklet page 10, 540A instructions, line 13b "Unemployment Compensation"

  • Line 13 and its sub-numbers are utilized to adjust the California income. Because California does not tax unemployment compensation, amount(s) reported on line 13 and its sub-numbers should be included for adjustments.

It should read:

Paragraph should include: "These types of income are not taxed by California and should not be included on line 13b and in the total for line 13g."

The revision occurs in the chart on page 10 of the Resident booklet.
The revised internet version is available for download.


2004 Updates to Form 540/540A Resident Booklet

Revision Date: 01/28/2005

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

  • These revisions occur in the Resident Booklet page 24 and the Package X page 247 to correct a table duplication starting from "San Bernardino" to "Santa Clara".

It should read:

San Bernardino 7.75%

San Diego 7.75%

San Francisco 8.50%

San Joaquin 7.75%

San Luis Obispo 7.25%

San Mateo 8.25%

Santa Barbara 7.75%

Santa Clara 8.25%

Santa Cruz 8.00%

The footnote for Santa Clara should actually be for Santa Cruz.

The revision occurs in the chart on page 24 of the Resident booklet and the chart on page 247 of the Package X.
The revised internet version is available for download.


2004 Updates to Schedule CA (540)

Revision Date: 2/18/2005

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

Revisions were made to the Schedule CA (540) on page 6. These revisions are required in the Resident Booklet on page 50; page 255 of the Package X and the flat on page 6.

  • Page 6

It should read:

"Charitable Contributions for 2004 Tsunami Disaster. Recently enacted federal law allows a 2004 charitable contribution deduction for contributions made through January 31, 2005 for the 2004 Tsunami Disaster. However, California has not conformed. Enter the amount of the charitable contribution for the 2004 Tsunami disaster on line 40 as a negative number."

This could have a tax impact by increasing the taxpayer's tax liability.
The revised internet version is available for download.


2004 Updates to Schedule CA (540)

Revision Date: 12/30/2004

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

Changes were made to line 24 instructions on page 5 of the Schedule CA (540) flat instructions and in the Resident Booklet; page 49, Schedule CA Instructions and Package X.

Due to conformity to the reservist and performing artist, the original text for line 24 instructions have been revised.

  • Line 24

It should read:

(Certain business expenses of fee-basis government officials) transfer the amount from column A, line 24, to column B, line 24.

The revised internet version is available for download.

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