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Changes to 2004 Forms

Updates to the 2004 540NR Booklet -- Nonresident or Part-Year Resident Booklet

The revised Internet version is available for download as of 01/16/2009.

Revision Details: These changes were made to reference the correct section and line numbers from Schedule P (540NR).

  • Page 22, column 1, paragraph 2, sentence 2

Previously read:

Instead, enter the total amount of these credits from Schedule P (540NR), Part III, Section A1, line 4 through line 11, on Long Form 540NR, line 36.

Revised to:

Instead, enter the total amount of these credits from Schedule P (540NR), Part III, Section A1, line 4 and Section B1, line 13 through line 15, on Long Form 540NR, line 36.


2004 Updates to Schedule CA (540NR)

Revision Date: 02/18/2005
Revision Details: Revisions were made to the Schedule CA (540NR) Instructions page 9, line 40. These revisions are required in Nonresident Booklet page 41; the flat on page 9, and in Package X on page 274.

  • Page 9, line 40 should

It should read:

"Charitable Contributions for 2004 Tsunami Disaster - Recently enacted federal law allows a 2004 charitable contribution deduction for contribution 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 Form 540NR Non Resident Booklet

Revision Date: 02/08/2005
Revision Details: Revision of 2004 540NR Long Form instructions, page 20, and instructions for the 2004 Package X, page 274.

Revisions were made to the 540NR Long Form Instructions on page 20, line 18. These revisions are required in the Nonresident Booklet on page 20, line 18; and page 274 of the Package X.

  • Page 20, line 18

It should read:

Line 2 of the California Standard Deduction Worksheet for Dependents should have $800 on the solid line for Minimum standard deduction.

Line 3 should be blank instead of $800.

The revision appears on the 540NR Booklet page 20. The Package X page 274.

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


2004 Updates to Form 540NR Non Resident Booklet

Revision Date: 01/28/2005
Revision Details: Revision of 2004 540NR Long Form instructions, page 23, and instructions for the 2004 Package X, page 277.

  • Any credit amount claimed for the Solar or Wind Energy Credit must be added back to the taxpayer's tax liability if the system was sold or removed from California within one year of the date the system was placed in service. This amount is first placed on FTB 3508, Part V, then placed on line 45 of the 540NR Long Form. This credit recapture is new for 2004.

It should read:

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

The revision appears on the 540NR Booklet page 23 and the Package X, page 277.
The revised internet version is available for download.

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