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Changes to 2009 Forms

Updates to the 540ES Instructions on 07/09/2009 – – Estimated Tax for Individuals, 2009 California Estimated Tax Worksheet

We replaced text on the 540ES, Estimated Tax for Individuals, 2009 California Estimated Tax Worksheet:

  • Revision 1: page 2, line 19f
  • Revision 2: Page 2, line 20

Previous Version

  1. Line 19f: Enter the lesser of line 19a or line 19e and go to line 20 (If your AGI on line 1 above is equal to or greater than $1,000,000/$500,000 for MFS, use line 19a.)
  2. Line 20: California income tax withheld and estimated to be withheld during 2008 (include withholding on pensions, annuities, etc.

Revised Version

  1. Line 19f: Enter the lesser of line 19a or line 19e and go to line 20 (If your California AGI is equal to or greater than $1,000,000/$500,000 for MFS, use line 19a.)
  2. Line 20: California income tax withheld and estimated to be withheld during 2009 (include withholding on pensions, annuities, etc.

Reason for the changes

  1. Line 19f, to clarify that the Safe Harbor rules apply to California AGI for residents and nonresidents.
  2. Line 20, no tax impact. This change will assist the taxpayer in making the correct amount of estimated payments.

Impact

  1. No tax impact
  2. No tax impact

Changes to 2009 Forms 540-ES Instructions, Estimated Tax for Individuals

The revised Internet version is available for download as of 01/27/2009.

Revision Details: 1. This revision clarifies the tax year for the calculation of the limit on the use of prior year’s taxes. 2. This revision helps in specifically referencing the AGI line on the worksheet..

  • These updates are located on: 1. Side 1, column 1, section C, paragraph 2. 2. Side 2, line 19f, sentence 2. Also located on pages 45 and 46 of the 2008 Form 540 Booklet.

Previously read:

  • 1. Taxpayers with adjusted gross income equal to or greater than $1,000,000. 2. (If your AGI is equal to or greater than $1,000,000/$500,000 for MFS, use line 19a.)

Revised to:

  • 1. Taxpayers with 2009 adjusted gross income equal to or greater than $1,000,000. 2. (If your AGI on line 1 above is equal to or greater than $1,000,000/$500,000 for MFS, use line 19a.)

Back to Tax Form Changes for 2009