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Posted

I have a client who lived in Indiana for the first 9 months of the year and then moved to California.  When completing the Part Year-Resident CA return, on what schedule do I back out the non-resident (Indiana) income?

Posted

For 2018, it was Form CA (540NR) California Adjustments - Nonresidents or Part-Year Residents, which took the bottom line on Side 4 Part IV line 5 California Taxable Income to Long Form 540NR, line 35.

By the way, I had one in 2016, when the CA (540NR) was only two pages; 2018 was four pages.

 

Posted

You are not so much backing out the non resident income as you are identifying the CA only income and deductions. There are three pages of columns in Part II and Part III for Federal, Subtractions, Additions, Total using CA Law, and CA Amounts. You start with Federal and end up with just CA for everything from Wages all the way through Itemized Deductions. Then in Part IV you end of with CA Taxable Income on line 5 that transfers to Long Form 540NR line 35. There's a CA Schedule D, also, that goes by the dates residing in CA.

Your software should do much of the heavy lifting, if you identified things as IN or CA and by date and entered the date CA residency began back in Part I line 3. Review the data entry on the CA screens to see if you need to enter anything manually. Then review the state returns as "government forms" to see if the "grids" divided income and deductions into the appropriate states.

Does your software have a Help key? Also, read the CA part-year resident instructions.

Posted

I think what your looking for in ATX is Sch CA 540NR part 2 where you can jump from column E CA amounts to a schedule called part II - Sections A and B 540NR Column E income adjustments.  (Looking at ATX 2018, I'm not sure if any changes for 2019).

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