begin, status, alien - 2012 - instructions for short form 540nr california nonresident or part-year...

7/30/2019 Begin, Status, Alien - 2012 - Instructions for Short Form 540NR California Nonresident or Part-Year Resident Incom

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540NR Tax Booklet 2011 Page

Instructions or Short Form 540NRCaliornia Nonresident or Part-Year Resident Income Tax ReturnReferences in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2009, and the California Revenue and Taxation Code (R&TC).

Beore You BeginComplete your ederal income tax return (Form 1040, Form 1040A,Form 1040EZ, Form 1040NR, or Form 1040NR-EZ) beore you begin yourShort Form 540NR, Caliornia Nonresident or Part-Year Resident IncomeTax Return. You will use inormation rom your ederal income tax return tocomplete your Short Form 540NR. Complete and mail Short Form 540NR byApril 17, 2012. Due to the Emancipation Day holiday on April 16, 2012, taxreturns led and payments mailed or submitted on April 17, 2012, will beconsidered timely. I unable to mail your return by the due date, see page 2.

To get orms and publications reerred to in these instructions, go totb.ca.gov or see Where To Get Income Tax Forms and Publications onpage 58.

You cannot use Short Form 540NR i any o the items below apply to you.Instead use Long Form 540NR.

Your ling status is married/RDP ling separately. You or your spouse/RDP are 65 or older. You are claiming more than ve dependents. Your total income is more than $100,000. You have interest income rom U.S. Obligations, U.S. Treasury Bills,

Notes, Bonds, or other sources that is taxable or ederal purposes andexempt or state purposes.

You qualiy or the Caliornia Nonreundable Child and Dependent CareExpenses Credit.

You may qualiy or the ederal earned income tax credit. Seepage 2 or more inormation. No comparable state credit exists.

Note: The lines on Short Form 540NR are numbered with gaps in theline number sequence. For example, lines 20 through 30 do not appearon Short Form 540NR, so the line number that ollows line 19 onShort Form 540NR is line 31.

Name(s) and AddressPrint your rst name, middle initial, last name, and address, in black or blueink, in the spaces provided at the top o Short Form 540NR.

Private Mail Box (PMB)

Include the PMB in the address eld. Write PMB rst, then the boxnumber. Example: 111 Main Street PMB 123.

Foreign AddressEnter the inormation in the ollowing order: City, Country, Province/Region,and Postal Code. Follow the countrys practice or entering the postal code.Do not abbreviate the country name.

Date o Birth (DOB)Enter your DOBs (mm/dd/yyyy) in the spaces provided. I you le a jointreturn, enter the DOBs in the same order as the names.

Prior NameI you or your spouse/RDP led your 2010 tax return under a dierent name,write the last name only rom the 2010 tax return.

Social Security Number (SSN) or Individual TaxpayerIdentifcation Number (ITIN)Enter your SSNs in the spaces provided. I you le a joint tax return, enterthe SSNs in the same order as the names.

I you do not have an SSN because you are a nonresident or a resident alienor ederal tax purposes, and the IRS issued you an ITIN, enter the ITIN inthe space provided or the SSN.

An ITIN is a tax processing number issued by the IRS to oreign nationalsand others who have a ederal tax ling requirement and do not qualiy or anSSN. It is a nine-digit number that always starts with the number 9.

Filing StatusLine 1 through Line 5 Filing StatusSee page 3 or the requirements or each o the ling statuses. Then ll inthe circle on the Short Form 540NR that applies to you. I your ling statusis married/RDP ling separately, use the Long Form 540NR.

Nonresident AlienA joint tax return may be led i, in the case o a nonresident alien married/RDP to a United States citizen or resident, both spouses/RDPs elect to treatthe nonresident alien spouse/RDP as a resident or tax purposes.

ResidencyComplete the residency portion by lling in all circles that apply to you andyour spouse/RDP, and provide the applicable inormation.

Residence is the place where you have the closest ties.

Domicile is the place where you voluntarily establish yoursel and youramily, not merely or a special or limited purpose, but with a presentintention o making it your true, xed and permanent home and principalestablishment. It is the place where, whenever you are absent or away, you

intend to return.Get FTB Pub. 1031, Guidelines or Determining Resident Status, or moreinormation. Go to tb.ca.gov or see Where To Get Income Tax Forms andPublications on page 58.

ExemptionsCaution: I you or your spouse/RDP are 65 or older, use the LongForm 540NR.

Line 6 Can be Claimed as DependentFill in the circle on line 6 i someone else can claim you or yourspouse/RDP as a dependent on their tax return, even i they choose not to.

Line 7 Personal ExemptionsDid you ll in the circle on line 6?

No Follow the instructions on Short Form 540NR, line 7.

Yes Ignore the instructions on Short Form 540NR, line 7. Instead, enter theamount shown below or your ling status:

Single, enter -0-. Head o household, enter -0-. Married/RDP ling jointly and both you and your spouse/RDP can

be claimed as dependents, enter -0-. Married/RDP ling jointly and only one spouse/RDP can be claimed

as a dependent, enter 1.

Do not claim this credit i someone else can claim you as a dependent ontheir tax return.

Line 8 Blind ExemptionsThe rst year you claim this exemption credit, attach a doctors statementto the back o Short Form 540NR indicating that you or your spouse/RDP isvisually impaired. Visually impaired means not capable o seeing better than20/200 while wearing glasses or contact lenses, or i your eld o vision is

not more than 20 degrees.Do not claim this credit i someone else can claim you as a dependent ontheir tax return.

Line 10 Dependent ExemptionsTo claim an exemption credit or each o your dependents, write eachdependents name and relationship to you in the space provided. Thepersons you list as dependents must be the same persons you listedas dependents on your ederal income tax return. Count the number odependents listed and enter the total in the box on line 10. Multiply thenumber you entered by the pre-printed dollar amount and enter the result.

Tip

Get 540NR Booklet for all pages noted in 540NR (Short) instructions


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Page 10 540NR Tax Booklet 2011

Instructions: Short Form 540NR e-fle at tb.ca.gov

I you are claiming more than three dependents attach a separate schedule. Iyou are claiming more than ve dependents, use Long Form 540NR.

Line 11 Exemption AmountAdd line 7 through line 10 and enter the total amount o all exemptions orpersonal, blind, and dependent.

Total Taxable IncomeReer to your completed ederal income tax return to complete this section.I your total income rom ederal Form 1040, line 37; Form 1040A, line 21;

Form 1040EZ, line 4; Form 1040NR, line 36; or Form 1040NR-EZ, line 10 ismore than $100,000, you cannot le this orm. File the Long Form 540NR.

Line 12 Total Caliornia WagesEnter the total amount o your Caliornia wages rom your Form(s) W-2,Wage and Tax Statement. This amount is reported on Form W-2, box 16.

Line 14 Caliornia Adjustments To IncomeCaliornia does not tax unemployment compensation or Paid Family LeaveInsurance benets. Enter the total o any unemployment compensation and/or Paid Family Leave Insurance benets reported on ederal Form(s) 1099-G,Certain Government Payments, and shown on your ederal Form 1040EZ,line 3; Form 1040A, line 13; Form 1040, line 19; or Form 1040NR, line 20.

I you have interest income rom U.S. Obligations, U.S. Treasury Bills, Notes,Bonds, or other sources that is taxable or ederal purposes and exempt orstate purposes, you cannot le this orm. File the Long Form 540NR.

Military Pay Adjustment

Compensation or military service o a servicemember domiciled outsideo Caliornia is exempt rom Caliornia tax. It is excluded rom adjustedgross income. I you are an active duty military servicemember domiciledoutside o Caliornia, your active duty military pay is excluded rom adjustedgross income.

To claim your adjustment, write MPA on the dotted line to the let oline 14. Add this amount to any unemployment compensation and/or PaidFamily Leave Insurance benets and enter on line 14. You will also excludethis amount rom adjusted gross income on line 32. Attach a copy o yourForm(s) W-2, refecting your military compensation, to your tax return. SeeAssembling Your Tax Return on page 11.

Line 18 Caliornia Standard DeductionDid you ll in the circle on line 6? I yes, use the Caliornia StandardDeduction Worksheet or Dependents on page 17 o the Long Form 540NRinstructions. I no, use the standard deduction amount or your ling status.

Caliornia Taxable Incomee-le and you wont have to do the math. Go to tb.ca.gov andsearch or e fle.

Line 31 Tax on Total Taxable IncomeFigure the tax on the amount on line 19 (see Caliornia tax table that beginson page 29). Use the correct ling status and taxable income amount.

To automatically gure your tax or to veriy your tax calculation, use ouronline tax calculator. Go to tb.ca.gov and search or tax calculator.

Line 32 CA Adjusted Gross IncomeI married/RDP ling jointly, each spouse/RDP reports income based on hisor her residency status.

Full-year nonresident Enter your Caliornia wages rom Form(s) W-2,box 16.

Part-year resident Enter your: Caliornia wages rom Form(s) W-2, box 16. Non-Caliornia wages received while you were a Caliornia resident rom

Form(s) W-2, box 16. Interest income received while you were a Caliornia resident.

Full-year resident Enter your:

Caliornia and non-Caliornia wages rom all your Form(s) W-2, box 16. All o your interest income.

Line 36 CA Tax RateIn this computation, the Franchise Tax Board (FTB) rounds the tax rateto our digits ater the decimal. I your computation is dierent, you

may receive a notice due to the dierence in rounding. Contact us at800.852.5711 i you disagree with this notice.

Line 38 CA Exemption Credit PercentageDivide the Caliornia Taxable Income (line 35) by Total Taxable Income(line 19). This percentage does not apply to the Nonreundable RentersCredit, Other State Tax Credit, or credits that are conditional upon atransaction occurring wholly within Caliornia. I more than 1, enter 1.0000.

Credits

Line 61 Nonreundable Renters CreditI you paid rent on your principal Caliornia residence in 2011, you may beeligible or a credit to reduce your tax. See page 57 to nd out i you qualiy.

Nonreundable Child and Dependent Care Expenses Credit You may beeligible or the Caliornia nonreundable child and dependent care expensescredit. I you qualiy or the credit, le the Long Form 540NR. See page 18,line 50 or more inormation.

PaymentsLine 81 Caliornia Income Tax WithheldEnter your total Caliornia income tax withheld rom your Form(s) W-2,box 17. Attach a copy o your Form(s) W-2, to your tax return. SeeAssembling Your Tax Return on page 11.

ContributionsYou can make contributions to the unds listed on Short Form 540NR,Side 2. For a description o the unds, see page 55.

Amount You OweLine 121 Amount You OweI you did not enter an amount on line 120, enter the amount rom line 104on line 121. This is the amount you owe with your Short Form 540NR.

I you entered an amount on line 120, add line 104 and line 120. Enter thetotal on line 121. This is the amount you owe with your Short Form 540NR.

I you have an amount on line 103 and line 120, subtract line 120 romline 103. I line 120 is more than line 103 enter the dierence on line 121.This is the amount you owe with your Short Form 540NR.

Using black or blue ink, make your check or money order payableto the Franchise Tax Board or this amount, or see Paying YourTaxes on page 50. Do not send cash. Write your SSN or ITIN and2011 Short Form 540NR on the check or money order. Make all checksor money orders payable in U.S. dollars and drawn against a U.S. nancialinstitution. Enclose, but do not staple, your payment with your return.

To avoid a late ling penalty, le your Short Form 540NR by the due dateeven i unable to pay the amount you owe.

Reund and Direct DepositLine 125 Reund or No Amount DueI you did not enter an amount on line 120, enter the amount rom line 103.

I you entered an amount on line 120, subtract that amount rom the amounton line 103. I the result is zero or more, enter the amount on line 125. I theresult is less than zero, your contributions are more than your overpaid taxavailable on line 103. In this case, do not enter an amount on line 125. Enter

the result on line 121 and see the instructions or line 121.Line 126 and Line 127 Direct Deposit o ReundDirect deposit is ast, sae, and convenient. To have your reund directlydeposited into your bank account, ll in the account inormation on ShortForm 540NR, Side 2, line 126 and line 127. Fill in the routing and accountnumbers and indicate the account type. Veriy routing and account numberswith your nancial institution. See the illustration below. Do not attach avoided check or deposit slip.

Individual taxpayers may request that their reund be electronically depositedinto more than one checking or savings account. This allows more optionsor managing your reund. For example, you can request part o your reundgo to your checking account to use now and the rest to your savings accounto save or later.

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540NR Tax Booklet 2011 Page 11

e-fle is ast, easy, and secure! Instructions: Short Form 540NR

John DoeMary Doe1234 Main StreetAnytown, CA 99999

123415-0000/0000

PAY TO THEORDER OF

ANYTOWN BANKAnytown, CA 99999

I : 250250025 I : 202020 1234

DOLLARS

20

For

$

Do not includethe check number

Routingnumber

Accountnumber

The routing number must be nine digits. The rst two digits must be01 through 12 or 21 through 32. On the sample check, the routing numberis 250250025. The account number can be up to 17 characters and caninclude numbers and letters. Include hyphens, but omit spaces and specialsymbols. On the sample check, the account number is 202020.

Check the appropriate box or the type o account. Do not check more thanone box or each line.

Enter the portion o your reund you want directly deposited into eachaccount. Each deposit must be at least $1. The total o line 126 and line 127

must equal the total amount o your reund on line 125. I line 126 andline 127 do not equal line 125, the FTB will issue a paper check.

Caution: Check with your nancial institution to make sure your deposit willbe accepted and to get the correct routing and account numbers. The FTBis not responsible or a lost reund due to incorrect account inormationentered by you or your representative.

Some nancial institutions will not allow a joint reund to be deposited toan individual account. I the direct deposit is rejected, the FTB will issue apaper check.

Sign Your Tax ReturnSign your tax return in the designated space on Side 2. I you le a joint taxreturn, your spouse/RDP must sign the tax return also.

Include your phone number and email address in case the FTB needs tocontact you or inormation needed to process your tax return. By providingthis inormation the FTB will be able to process your tax return or issue yourreund aster.

Joint Tax Return. I you le a joint tax return, both you and your spouse/RDPare generally responsible or the tax and any interest or penalties due on thetax return. I one spouse/RDP neglects to pay the tax, the other spouse/RDPmay have to pay. See Innocent Joint Filer Relie on page 6.

Paid Preparer Inormation. I you pay a person to prepare your ShortForm 540NR, that person signs and completes the area near the bottomo Side 2 including an identication number. Eective January 1, 2011, theIRS requires a paid tax preparer to get and use a preparer tax identicationnumber (PTIN). I the preparer has a ederal employer identication number(FEIN), it should be entered only in the space provided. A paid preparer mustgive you a copy o your tax return.

Third Party Designee. I you want to allow your preparer, a riend, amilymember, or any other person you choose to discuss your 2011 tax returnwith the FTB, check the Yes box in the signature area o your tax return.Also print the designees name and telephone number.

I you check the Yes box, you and your spouse/RDP, i ling a joint taxreturn, are authorizing the FTB to call the designee to answer any questionsthat may arise during the processing o your tax return. You are alsoauthorizing the designee to:

Give the FTB any inormation that is missing rom your tax return. Call the FTB or inormation about the processing o your tax return or

the status o your reund or payments. Receive copies o notices or transcripts related to your tax return, upon

request. Respond to certain FTB notices about math errors, osets, and tax

return preparation.

Side2Side

1

Short Form 540NR

W-2

1099

Enclose, but do notstaple, any payment.

Short Form 540NR

You are not authorizing the designee to receive any reund check, bind youto anything (including any additional tax liability), or otherwise represent youbeore the FTB. I you want to expand or change the designees authorizationget orm FTB 3520, Power o Attorney Declaration or the FranchiseTax Board.

The authorization will automatically end no later than the due date (withoutregard to extensions) or ling your 2012 tax return. This is April 15, 2013,or most people. I you wish to revoke the authorization beore it ends,notiy us by telephone at 800.852.5711 or by writing to Franchise Tax Board,PO Box 942840, Sacramento, CA 94240-0040, include your name, SSN, andthe designees name.

Power o Attorney. I another person prepared your tax return, he or she isnot automatically granted access to your tax inormation in uture dealingswith us. At some point, you may wish to designate someone to act onyour behal in matters related or unrelated to your 2011 tax return (e.g., anaudit examination). To protect your privacy, you must submit to us a legaldocument called a Power o Attorney (POA) authorizing another person todiscuss or receive personal inormation about your income tax records.

For more inormation, get orm FTB 1144, Power o Attorney Pamphlet, andorm FTB 3520, Power o Attorney Declaration, at tb.ca.gov or see WhereTo Get Income Tax Forms and Publications on page 58.

Assembling Your Tax ReturnAssemble your tax return in the order shown below.

Make sure to attach all ederal Form(s) W-2 and 1099 you received to theront o your tax return.

Do not attach a copy o your ederal tax return or any other document toyour Short Form 540NR unless specically instructed. This will help usreduce government processing and storage costs.

Mailing Your Tax ReturnI you have a reund, or i no amount due, mail your tax return to:

FRANCHISE TAX BOARDPO BOX 942840SACRAMENTO CA 94240-0002

I you owe, mail your tax return to:

FRANCHISE TAX BOARDPO BOX 942867

SACRAMENTO CA 94267-0001

Get 540NR Booklet for all pages noted in 540NR (Short) instructions

begin, status, alien - 2012 - instructions for short form 540nr california nonresident or part-year...

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