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Changes to 2005 Forms

2005 Updates to Form 540/540A Resident Booklet

Revision Date: 12/15/06

Revision Details: California Form 540/540A Resident Booklet Income Tax Return Instructions

  • We are adding $850 on page 13, line 1 of the California Standard Deduction Worksheet for Dependents. This had potential to confuse taxpayers when figuring their standard deduction.

It should read:

California Standard Deduction Worksheet for Dependents

Use this worksheet only if your parent, or someone else, can claim you (or your spouse) as a dependent on his or her tax return.

1. Enter your earned income from: line 1 of the "Standard Deduction Worksheet for Dependents'' in the instructions for federal Form 1040; Form 1040A; or from line B of the worksheet on the back of Form 1040EZ. ................... 1____________

2. Minimum standard deduction................... 2_______$850_____

This revision is in printed product: 2006 Resident Booklet 13.
The revised internet version is available for download.


2005 Updates to Form 540/540A Resident Booklet

Revision Date: 05/11/06

Revision Details: California Form 540/540A Resident Booklet- Form 540 flat, page 2

  • Form 540 Booklet, page 18, under California Standard Deduction Worksheet for Dependents 2005 Package X, page 253

The line reference has been revised to the Form 540 Instructions because the incorrect line was referenced.

It should read:

1. Enter your earned income from: line 1 of the "Standard Deduction Worksheet for Dependents" in the instructions for federal From 1040, Form 1040A; or from line B of the worksheet on the back of Form 1040EZ...........................1___________

The revised internet version is available for download.


2005 Updates to Schedule CA (540)

Revision Date: 02/23/06

Revision Details: A revision to the Schedule CA (540), California Adjustments-Residents, and Schedule CA (540NR), California Adjustments - Nonresidents and Part-Year Residents

These revisions are required in the printed flat of the Schedule CA (540), page 7 and Schedule CA (540NR), page 9; 2005 Package X, pages 269 and 306; and Forms 540/540A Booklet, page 59; Forms 540NR (Short) and 540NR (Long), page 44. Taxpayers' tax liability would be understated prior to this revision.

It should read:

Health Savings Account (HSA) Distributions. If you received a tax-free HSA distributions for qualified medical expenses, enter the qualified expenses paid that exceed 7.5 percent of federal AGI as an adjustment to itemized deductions. To determine the amount of the itemized deduction adjustment:

  • Calculate the medical expense deduction for California.
  • Calculate the medical expense deduction for federal.
  • Subtract the federal amount from the California amount. Enter the amount on line 41, as a positive amount.

The revised internet version is available for download.


2005 Updates to Form 540/540A Resident Booklet

Revision Date: 02/08/06

Revision Details: A revision is required to the Form 540 Booklet, page 4, bottom of 1st column:

  • A revision is required to the Form 540 Booklet, page 4, bottom of 1st column:

It should read:

The entire paragraph is being deleted.

This revision is required to the printed 540 booklet on page 4, 2005 Package X on page 5.
The revised internet version is available for download.


2005 Updates to Schedule CA (540)

Revision Date: 1/19/06

Revision Details: Schedule CA (540) Instructions

  • Revision is needed to Page 57 the Resident Booklet, and Page 5 of the flat Instructions for Schedule CA (540).

It should read:

Line 24 (Certain business expenses of reservists, performing artists and fee-basis government officials): if you are claiming a depreciation deduction as an unreimbursed employee business expense on Form 2106, you may have an adjustment in column B or C.

This revision needs to be noted in printed products 2005 Resident Booklet, page 57, and page 5 of the flat Schedule CA (540) Instructions. The 2005 Package X also needs to have the revision noted on page 267.

The revised internet version is available for download.


2005 Updates to Form 540/540A Resident Booklet

Revision Date: 01/19/06

Revision Details: 540/540A Booklet, Page 4

  • Revision to What's New and Other Important Information for 2005, pg 4 of the 540/540A booklet, and Package X for 2005, Pg 5, Dependent Exemption Credit under What's New and Other Important information.

It should read:

Dependent Exemption Credit

You are no longer entitled to a dependent exemption credit for your unmarried child who is under 19 years old or a student under 24 years old who pays more than half of his or her own support.

This revision needs to be noted in printed 2005 540/540A Booklet instructions and the 2005 Package X.

The revised internet versions of the revised instructions and What's New are available for download.


2005 Updates to Schedule CA (540)

Revision Date: 12/31/2005

Revision Details: Instructions for California Adjustments

  • Revision to Schedule CA (540), Page 57 of the Resident Booklet, and Page 2 of the flat version instructions.

It should read:

Line 24, (Certain business expenses of performing artists and fee-basis government officials); if you are claiming a depreciation deduction as an unreimbursed employee business expenses on Form 2106, you may have an adjustment in column B or column C.

This revision needs to be noted in printed products 2005 Resident Book, flat version instructions, and 2005 Package X.
The revised internet version is available for download.


2005 Updates to Form 540/540A Resident Booklet

Revision Date: 12/31/2005

Revision Details: Form 540A flat and 540/540A Booklet

  • These revisions occur in the Form 540A instructions, page 2, line 7, and 540/540A booklet, page 10, instructions for Form 540A, line 7.

It should read:

Line 7 - Personal Exemptions
Did you fill in the circle on line 6?
No Follow the instruction on Form 540A, line 7

Yes Ignore the instructions on Form 540A, line 7. Instead, enter in the box on line 7 the amount shown below for your filing status:

  • Single or married filing separately, enter -0-;
  • Head of household, enter -0-;
  • Married filing jointly and both you and your spouse can be claimed as dependents, enter -0-; or
  • Married filing jointly and only one spouse can be claimed as a dependent, enter 1.

This revision has been made to the 2005 Package X, internet versions of the 540A instructions and the 540A instructions within the 540/540A booklet.

The revised internet version is available for download.


2005 Updates to Form 540/540A Resident Booklet

Revision Date: 02/24/2005

Revision Details: 540/540A Personal Income Tax Booklet - Estimated Tax Worksheet

  • These revisions occur in the Resident Booklet page 56, 2005 Estimated Tax Worksheet, line 20

It should read:

"Line 20 - California income tax withheld and estimated to be withheld during 2004 2005..."

The revision occurs in the chart on page 56 of the Resident booklet and page 264 of Package X.
The revised internet version is available for download.

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