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Corrections to tax year 2000 forms, instructions

Please note the following corrections to tax year 2000 California tax forms and instructions. Should you have any questions about these corrections, contact our Tax Forms Development and Distribution Section at (916) 845-3442.

Correction
We added the following footnote to several of our forms and instructions:

If your 65th birthday is on January 1, 2001, you are considered to be age 65 on 12/31/00.

The new statement appears in the following forms and instructions:

California 540, 540A, Personal Income Tax Booklet Instructions

• Page 4: Do I Have to File?
  Requirements for Most People.
  The new statement was added
  to the column that reads: and
  on 12/31/00 my age was...

• Page 8: Column 1, Line 9 -
  Senior Exemptions
• Page 13, Column 2, Line 9,
  Senior Exemptions
• Page 17, Column 1, Credit for
  Senior Head of Household -
  Code 163
• Page 20, Voluntary
  Contribution Fund Descriptions,
  Column 1, Code 51, California
  Seniors Special Fund
• Page 60, Additional Information
  Page, Columns 1 and 2,
  Homeowners and Renters
  Assistance Section

California 540A, Special Edition for Seniors Tax Booklet Instructions

• Page 5, Tax Information for
  Seniors, Benefits for Senior
  Taxpayers Instructions
• Page 9, Homeowner And
  Renter Assistance Section,
  Homeowner Assistance
  Instructions

• Page 10, Do I Have to File?
  Requirements for Most People,
  Instructions
• Page 18, Form 540A, Line 9,
  Instructions-Senior Exemptions
• Page 25, Step 7, Contributions,
  51 - Contribution to California
  Seniors Specialist Fund

2000 California 540 2EZ Tax Booklet, Instructions

• Page 13, Qualifying to use
  Form 540 2EZ Residency
  Table, Filing Status -
• Page 30, Filing Requirements
  for Most People, Instructions -
  The column that reads and on
  12/31/00, my age was…
• California 540NR 2000
  Nonresident or Part Year
  Booklet, Instructions
• Page 4, Do I Have to File? -
  Requirements for Most People
• Page 9, Additional Information,
  Columns 1 and 2, Homeowners
  and Renters Assistance
  Section - Homeowner
  Assistance
• Page 15, Form 540NR, Line 9,
  Senior Exemptions
• Page 18, Line 33, Credit for
  Senior Head of Household -
  Code 163
• Page 13, Instructions for Form
  540 2EZ, Column 1, Law
  Changes for 2000

Correction
We removed the following section from page 13 of the instructions for Form 540 2EZ:

The Exclusion of Compensation for Erroneous Convictions. Note: This income exclusion is effective for tax years beginning on or after January 1, 2001.

Correction
We made the following correction to Form 540 2EZ, Page 16, 2000 California 540 2EZ Table, Single - Column 2:

Single filing status with two dependents, and with an income of at least $23,862, but not over $23,961. The tax liability for this income level as published is one dollar ($1). The correct tax liability should be zero ($0).

Correction
We made the following correction to Form FTB 3885A, Depreciation and Amortization Adjustments

Part II, Election to Expense Certain Tangible Property (IRC Section 179), Line 2, should read:

Enter the amount from line 12 of the worksheet in the instructions.

The error is in the 2000 California Package X (paper and the CD-ROM, first release) and the California 540NR 2000 Nonresident or Part Year Booklet. The Internet version is correct.

Correction
We made the following correction to Form FTB 5805F, Underpayment of Estimated Tax by Farmers and Fishermen, Instructions.

Column 2, Section D, Item 3 should read:

The tax for 2000 (from line 6 8) is less than $200 ($100 if married filling a separate return); or…

The error appears in the 2000 Package X (paper and CD-ROM, first release). The Internet version is correct.

Correction
Schedule P (541), Alternative Minimum Tax and Credit Limitations Fiduciaries, Side 3, Section B2, should read:

B2 Credits that reduce net tax and have no carryover provisions.

The error appears in the 2000 Package X (paper and CD-ROM, first release). The Internet version is correct.

March/April 2001

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