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Changes to 2011 Forms

Updates to the 540NR Booklet on 02/10/2012 –– Nonresident or Part-Year Resident Booklet

We replaced text on Page 55, 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 540NR Booklet on 02/01/2012 –– Nonresident or Part-Year Resident Booklet

We added and/or replaced aspects on:

  1. Page 20, Instructions, Column 1, Line 73
  2. Page 36, Schedule CA (540), Line 27, Column B
  3. Page 41, Instructions, Column 1, Line 23 –– line 31a

Previous Version

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

Revised Version

  1. If you are required to recapture any prior year New Home/First-Time Buyer Credit, include the additional tax on line 63. Write “FTB 3549-A” on the dotted line to the left of the amount on line 63. Get FTB Pub. 3549, New Home/First-Time Buyer Credit, for more information. Caution: For new homes purchased in 2009, if you do not live in the home as your principal residence for a full two years immediately following the purchase and you have previously used the credit on one or more tax returns to reduce your tax liability, you must repay the tax. File Form 540X, Amended Individual Income Tax Return, for each year the credit reduced your tax. Get FTB Pub. 3528, New Home Credit, for more information.
  2. Note: removed shading from Line 27, Column B.
  3. Line 27 (Deductible part of Self-Employment) - 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

  1. 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.
  2. To instruct taxpayers on how to report the recapture of any prior year New Home/First-Time Buyer Credit.
  3. 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

  1. Increase in tax liability because the California deductible amount is less than the federal deductible amount.
  2. Increase tax liability due to the recapturing of prior year credit.
  3. Increase in tax liability because the California deductible amount is less than the federal deductible amount.

Updates to the 540NR Booklet on 01/12/2012 –– Nonresident or Part-Year Resident Booklet

We replaced text on Page 2, Important Dates chart, Column 2, Row 2.

Previous Version

Last day to file or e-file your 2011 tax return to avoid a late filing penalty and interest computed from the original due date of April 17, 2012.

Revised Version

Last day to file or e-file your 2011 tax return to avoid a late filing penalty and interest computed from the original due date of April 15, 2012.

Reason for the changes

For purposes of applying the penalty and interest, the original due date of the return, April 15, 2012, is used.

Impact

No tax impact.

 

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