2016 california tax form 540

Schedule CA (540) 2016 Side 1

TAXABLE YEAR

2016 California Adjustments — Residents SCHEDULE

CA (540) Important: Attach this schedule behind Form 540, Side 5 as a supporting California schedule. Names(s) as shown on tax return SSN or ITIN

Part I Income Adjustment Schedule Section A – Income

A Federal Amounts (taxable amounts from your federal tax return)

B Subtractions See instructions C Additions See instructions

7 Wages, salaries, tips, etc. See instructions before making an entry in column B or C . . . . 7    8 Taxable interest (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8(a)    9 Ordinary dividends. See instructions. (b) . . . . . . . . . . . . . 9(a)   

10 Taxable refunds, credits, offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . 10   11 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11   12 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12    13 Capital gain or (loss). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13    14 Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14    15 IRA distributions. See instructions. (a) . . . . . . . . . . . . . . . 15(b)    16 Pensions and annuities. See instructions. (a) . . . . . . . . . 16(b)    17 Rental real estate, royalties, partnerships, S corporations, trusts, etc . . . . . . . . . . . . . . . 17    18 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18    19 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19   20 Social security benefits (a)  . . . . . . . . . . . . . . . . . . . . . . . 20(b)   21 Other income.



a  a a California lottery winnings b Disaster loss deduction from FTB 3805V c Federal NOL (Form 1040, line 21) d NOL deduction from FTB 3805V

e NOL from FTB 3805D, 3805Z, 3806, 3807, or 3809

b  b 21 c c 

f Other (describe):



d  d  e  e

f  f 

22 Total. Combine line 7 through line 21 in column A. Add line 7 through line 21f in  column B and column C. Go to Section B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Section B – Adjustments to Income

23 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23   24 Certain business expenses of reservists, performing artists, and fee-basis

government officials   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Health savings account deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25   26 Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26  27 Deductible part of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27  28 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28  29 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29  30 Penalty on early withdrawal of savings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30  31a Alimony paid. (b) Recipient’s: SSN  – –

 Last name  . . 31a 32 IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32  33 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33   34 Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34   35 Domestic production activities deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35  

   36 Add line 23 through line 31a and line 32 through line 35 in columns A, B, and C.

See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

  37 Total. Subtract line 36 from line 22 in columns A, B, and C. See instructions . . . . . . . . . 37

7731163For Privacy Notice, get FTB 1131 ENG/SP.

{

Side 2 Schedule CA (540) 2016

Part II Adjustments to Federal Itemized Deductions

38 Federal itemized deductions. Enter the amount from federal Schedule A (Form 1040), lines 4, 9, 15, 19, 20, 27, and 28 . . . . . . .  38

39 Enter total of federal Schedule A (Form 1040), line 5 (State Disability Insurance, and state and local income tax, or General Sales Tax) and line 8 (foreign income taxes only). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  39

40 Subtract line 39 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  40

41 Other adjustments including California lottery losses. See instructions. Specify . . . . . . . . .  41

42 Combine line 40 and line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  42

43 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status?

Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . $182,459

Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $273,692

Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . $364,923

No. Transfer the amount on line 42 to line 43.

Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540), line 43 . . . . . . . . . . . . . . . . . . . . .  43

44 Enter the larger of the amount on line 43 or your standard deduction listed below

Single or married/RDP filing separately. See instructions. . . . . . . . . . . . . . . . $4,129

Married/RDP filing jointly, head of household, or qualifying widow(er) . . . . . $8,258

Transfer the amount on line 44 to Form 540, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  44

7732163

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