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Changes to 2011 Forms

Updates to the 540/540A Booklet on 02/10/2012 –– Personal Income Tax Booklet

We replaced text on Page 23, Column 1.

Previous Version

Code 402, California Fund for Senior Citizens (CSL) – Contributions will provide support to the California Senior Legislature (CSL). The CSL is made up of volunteers who develop statewide senior related legislative proposals in areas of health, housing, transportation, and community services to be presented to the State Legislature. For more information go to 4cls.org.

Revised Version

Code 402, California Fund for Senior Citizens (CSL) – Contributions will provide support to the California Senior Legislature (CSL). The CSL is made up of volunteers who develop statewide senior related legislative proposals in areas of health, housing, transportation, and community services to be presented to the State Legislature. For more information go to 4csl.org.

Reason for the changes

To correct a web address.

Impact

No tax impact.


Updates to the 540/540A Booklet on 02/01/2012 ––Personal Income Tax Booklet

We added and/or replaced aspects on:

  1. Page 31, Schedule CA (540), Line 27, Column B
  2. Page 47, Instructions, Column 1, Line 23 –– line 31a

Previous Version

  1. Note: Line 27, Column B was shaded.
  2. Note: new text added.

Revised Version

  1. Note: removed shading from Line 27, Column B.
  2. Line 27 (Deductible part of Self-Employment Tax) - Effective January 1, 2011, federal law increased the amount of the adjustment to income for the deductible part of self-employment tax to over fifty percent of the self-employment tax. California does not conform. Enter on line 27, column B the difference between your federal self-employment tax adjustment minus 50% of your self employment tax.

Reason for the changes

    Federal law increased the amount of the adjustment to income for the deductible part of self-employment tax to over fifty percent of the self-employment tax. California does not conform.

Impact

    Increase in tax liability because the California deductible amount is less than the federal deductible amount.

 

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