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Changes to 2010 Forms

Updates to the Form 3544A on 05/27/2010—List of Assigned Credit Received and/or Claimed by Assignee

We replaced text on the Form 3544A on:

  1. Instructions, page 1, top of page, under the title;
  2. Instructions, page 1, column 2, under General Information section, paragraph 1.

Previous Version

  1. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2005, and to the California Revenue and Taxation Code (R&TC).
  2. In general, California law conforms to the IRC as of January 1, 2005.

Revised Version

  1. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2009, and to the California Revenue and Taxation Code (R&TC).
  2. In general, for taxable years beginning on or after January 1, 2010, California law conforms to the IRC as of January 1, 2009.

Reason for the changes

SB 401 was chaptered on April 12, 2010. This new law changed California’s specified date of conformity to federal income tax law from January 1, 2005, to January 1, 2009, for taxable years beginning on or after January 1, 2010.

Impact

There is no tax impact.

Back to Tax Form Changes for 2010