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California Free Printable 2021 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents for 2022 California California Adjustments - Nonresidents and Part-Year Residents

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California Adjustments - Nonresidents and Part-Year Residents
2021 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents

TAXABLE YEAR 2021 California Adjustments — Nonresidents or Part-Year Residents SCHEDULE CA (540NR) Important: Attach this schedule behind Form 540NR, Side 5 as a supporting California schedule. SSN or I T I N Name(s) as shown on tax return Part I  Residency Information. Complete all lines that apply to you and your spouse/RDP for taxable year 2021. During 2021: 1 My California (CA) Residency (Check one) a Myself:    Nonresident    Part-Year Resident        b   Spouse:    Resident   Nonresident    Part-Year Resident  Yourself   Resident Spouse/RDP     2 a I was domiciled in (enter two letter code, see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 7 8 b I was in the military and stationed in (enter two letter code). . . . . . . . . . . . . . . . . . . . . . . . . I became a CA resident (enter state of prior residence and date (mm/dd/yyyy) of move) . . . . I became a CA nonresident (enter new state of residence and date (mm/dd/yyyy) of move). . I was a CA nonresident the entire year (enter state of residence). . . . . . . . . . . . . . . . . . . . . . . The number of days I spent in CA for any purpose was: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I owned a home/property in CA (enter Y for Yes, N for No). . . . . . . . . . . . . . . . . . . . . . . . . . . Before 2021: I was a CA resident for the period of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II  Income Adjustment Schedule Section A — Income from federal Form 1040 or 1040-SR /  /  /  /  /  /  /  /  /  /  ­– / /  /  /  /  /  – A B C D E Federal Amounts (taxable amounts from your federal tax return) Subtractions See instructions (difference between CA & federal law) Additions See instructions (difference between CA & federal law) Total Amounts Using CA Law As If You Were a CA Resident (subtract col. B from col. A; add col. C to the result) CA Amounts (income earned or received as a CA resident and income earned or received from CA sources as a nonresident) 1 Wages, salaries, tips, etc. See instructions before making an entry in col. B or C. . . . .   1 2 Taxable interest. a . .   2b 3 Ordinary dividends. See instructions. a . . . . . . . . . . . .   3b 4 IRA distributions. See instructions. a . . . . . . . . . . . .   4b 5 Pensions and annuities. See instructions. a 6 Social security benefits. a . . .   5b . . . . . . . . . . . .   6b   7 Capital gain or (loss). See instructions . . .   7 Section B — Additional Income from federal Schedule 1 (Form 1040) 1 Taxable refunds, credits, or offsets of state and local income taxes. . . . . . . . . . . . . . . .   1 2a Alimony received. See instructions.. . . . . .   2a 3 Business income or (loss). See instructions..   3 4 Other gains or (losses) . . . . . . . . . . . . . . .   4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . . . . . . . .   5 6 Farm income or (loss). . . . . . . . . . . . . . . .   6 7 Unemployment compensation. . . . . . . . . .   7 For Privacy Notice, get FTB 1131 EN-SP. 7741213 Schedule CA (540NR)  2021  Side 1 Section B — Additional Income Continued A B C D E Federal Amounts (taxable amounts from your federal tax return) Subtractions See instructions (difference between CA & federal law) Additions See instructions (difference between CA & federal law) Total Amounts Using CA Law As If You Were a CA Resident (subtract col. B from col. A; add col. C to the result) CA Amounts (income earned or received as a CA resident and income earned or received from CA sources as a nonresident)   8 Other income: a  Federal net operating loss . . . . . . . . .   8a b  Gambling income . . . . . . . . . . . . . . . .   8b c  Cancellation of debt . . . . . . . . . . . . . .   8c d Foreign earned income exclusion from federal Form 2555 . . . . . . . . . . .   8d e Taxable Health Savings Account distribution . . . . . . . . . . . . . . . . . . . . .   8e f   Alaska Permanent Fund dividends . . .   8f g  Jury duty pay . . . . . . . . . . . . . . . . . . .   8g h  Prizes and awards . . . . . . . . . . . . . . .   8h i   Activity not engaged in for profit income   8i j  Stock options . . . . . . . . . . . . . . . . . . .   8j k Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property . . . . . . . . . . . . .   8k l  Olympic and Paralympic medals and USOC prize money . . . . . . . . . . . . . . .   8l m    IRC Section 951(a) inclusion . . . . . . .   8m n      IRC Section 951A(a) inclusion . . . . . .   8n o IRC Section 461(l) excess business loss adjustment . . . . . . . . . . . . . . . . .   8o p Taxable distributions from an ABLE account . . . . . . . . . . . . . . . . . . . . . . .   8p z  Other income. List type and amount.   8z  9 a  Total other income. Add lines 8a through 8z. . . . . . . . . . . . . . . . . . . .   9a b1 Disaster loss deduction from form FTB 3805V. . . . . . . . . . . . . . . . . . . .   9b1 b2 NOL deduction from form FTB 3805V. . . . . . . . . . . . . . . . . . . .   9b2 b3 NOL from form FTB 3805Z, FTB 3807, or FTB 3809 . . . . . . . . . .   9b3 b4 Student loan discharged due to closure of a for-profit school. . . . . .   9b4 10 Total. Combine Section A, line 1 through line 7, and Section B, line 1 through line 7, line 9a and line 9b1 through line 9b4 (as applicable) in each column. See instructions. Go to Section C. . . . . . .   10 Side 2  Schedule CA (540NR)  2021 7742213 A B Federal Amounts Subtractions Section C — Adjustments to Income (taxable amounts from See instructions from federal Schedule 1 (Form 1040) your federal tax return) (difference between CA & federal law) C D E Additions See instructions (difference between CA & federal law) Total Amounts Using CA Law As If You Were a CA Resident (subtract col. B from col. A; add col. C to the result) CA Amounts (income earned or received as a CA resident and income earned or received from CA sources as a nonresident) 11 Educator expenses. . . . . . . . . . . . . . . . . . . . 11 12 Certain business expenses of reservists, performing artists, and fee-basis government officials . . . . . . . . . . . . . . . . . . 12 13 Health savings account deduction. . . . . . . . 14 Moving expenses. Attach form FTB 3913. See instructions. . . . . . . . . . . . . . . . . . . . . . 15 Deductible part of self-employment tax. See instructions. . . . . . . . . . . . . . . . . . . . . . 16 Self-employed SEP, SIMPLE, and qualified plans. . . . . . . . . . . . . . . . . . . . . . . 17 Self-employed health insurance deduction. See instructions. . . . . . . . . . . . . . . . . . . . . . 13  14 15  16 17  18 Penalty on early withdrawal of savings . . . . 18 19a Alimony paid.   b  Enter recipient’s: SSN       –    –        Last name   19a 20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . 20 21 Student loan interest deduction. . . . . . . . . . 21 22 Reserved for future use. . . . . . . . . . . . . . . . 22 23 Archer MSA deduction . . . . . . . . . . . . . . .   23 24 Other adjustments:  a  Jury duty pay . . . . . . . . . . . . . . . . . . .   24a b Deductible expenses related to income reported on line 8k from the rental of personal property engaged in for profit . . . . . . . . . . . . . . . . . . . . . . . . .   24b c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8l   24c d Reforestation amortization and expenses . . . . . . . . . . . . . . . . . . . . . .   24d e Repayment of supplemental unemployment benefits under the Trade Act of 1974 . . . . . . . . . . . . . . . . . . . .   24e f Contributions to IRC Section 501(c)(18)(D) pension plans .   24f g Contributions by certain chaplains to IRC Section 403(b) plans . . . . . . . . . .   24g h Attorney fees and court costs for actions involving certain unlawful discrimination claims . . . . . . . . . . . . .   24h i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations . . . . . . . .   24i j Housing deduction from federal Form 2555 . . . . . . . . . . . . . . . . . . . . .   24j k Excess deductions of IRC Section 67(e) expenses from federal Schedule K-1 (Form 1041) . . . . . . . . . . . . . . . . . . . .   24k z  Other adjustments. List type and amount.   24z 7743213 Schedule CA (540NR)  2021  Side 3 Section C — Adjustments to Income Continued A B C D E Federal Amounts (taxable amounts from your federal tax return) Subtractions See instructions (difference between CA & federal law) Additions See instructions (difference between CA & federal law) Total Amounts Using CA Law As If You Were a CA Resident (subtract col. B from col. A; add col. C to the result) CA Amounts (income earned or received as a CA resident and income earned or received from CA sources as a nonresident) 25 Total other adjustments. Add lines 24a through 24z. . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add line 11 through line 23 and line 25 in each column, A through E. . . . . . . . . . . . . 26 27 Total. Subtract line 26 from line 10 in each column, A through E. See instructions. . . . 27 Federal Amounts A (from federal Schedule A B Subtractions See instructions (Form 1040)) Part III  Adjustments to Federal Itemized Deductions Check the box if you did NOT itemize for federal but will itemize for California . . . . . . . . . . C Additions See instructions Medical and Dental Expenses See instructions. 1 Medical and dental expenses . . . . . . . . . . . . . . . . . . . . . . . . . 2 Enter amount from federal Form 1040 or 1040-SR, line 11 . . 1 2 3 3 Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . . . . . . . . . . . . . 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 . . . . . . . . . . . . . . . . . . . . 4 Taxes You Paid 5a State and local income tax or general sales taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5a 5b State and local real estate taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b 5c State and local personal property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c 5d Add line 5a through line 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5d 5e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) in column A . . Enter the amount from line 5a, column B in line 5e, column B . . . . . . . . . . . . . . . . . . . . . Enter the difference from line 5d and line 5e, column A in line 5e, column C . . . . . . . . . . 5e 6 Other taxes. List type . . . . . . . . . . . . . . . . . . . . . . . 7 Add line 5e and line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest You Paid 6 7 8a Home mortgage interest and points reported to you on federal Form 1098 . . . . . . . . . . 8a 8b Home mortgage interest not reported to you on federal Form 1098 . . . . . . . . . . . . . . . . 8b 8c Points not reported to you on federal Form 1098 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8c 8d Mortgage insurance premiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8d 8e Add line 8a through line 8d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8e 9 Investment interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Add line 8e and line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Gifts to Charity 11 Gifts by cash or check . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Other than by cash or check . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Carryover from prior year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Add line 11 through line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Casualty and Theft Losses 15 Casualty or theft loss(es) (other than net qualified disaster losses). Attach federal Form 4684. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Other Itemized Deductions 16 Other—from list in federal instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Add lines 4, 7, 10, 14, 15, and 16 in columns A, B, and C . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Total. Combine line 17 column A less column B plus column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Side 4  Schedule CA (540NR)  2021 7744213 18 Job Expenses and Certain Miscellaneous Deductions 19 Unreimbursed employee expenses - job travel, union dues, job education, etc. Attach federal Form 2106 if required. See instructions . . . . . . . . . . . . . . . . . . . . . . .  19 20 Tax preparation fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  20 21 Other expenses- investment, safe deposit box, etc. List type  21 22 Add line 19 through line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  22 23 Enter amount from federal Form 1040 or 1040-SR, line 11 24 Multiply line 23 by 2% (0.02). If less than zero, enter 0 . . . . . . . . . . . . . . . . . . . . . .  24 25 Subtract line 24 from line 22. If line 24 is more than line 22, enter 0. �������������������������������������������������������������������������������������������  25 26 Total Itemized Deductions. Add line 18 and line 25. ���������������������������������������������������������������������������������������������������������������������  26 . . . . . . .  27 27 Other adjustments. See instructions. Specify. 28 Combine line 26 and line 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  28 29 Is your federal AGI (Form 540NR, line 13) more than the amount shown below for your filing status? Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . $212,288 Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $318,437 Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . $424,581 No. Transfer the amount on line 28 to line 29. Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540NR), line 29 . . . . . . . . . . . . . . . . . .  29 30 Enter the larger of the amount on line 29 or your standard deduction listed below Single or married/RDP filing separately. See instructions . . . . . . . . . . . . . . . . $4,803 Married/RDP filing jointly, head of household, or qualifying widow(er) . . . . . . $9,606 . . . . . . . . . . . . . . . . . . . . .  30 Part IV  California Taxable Income 1 California AGI. Enter your California AGI from Part II, line 27, column E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1  2 Enter your deductions from line 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2 3 Deduction Percentage. Divide Part II, line 27, column E by Part II, line 27, column D. Carry the decimal to four places. If the result is greater than 1.0000, enter 1.0000. If less than zero, enter -0- . . . . . . . . . . .    3 4 California Itemized/Standard Deductions. Multiply line 2 by the percentage on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    4 5 California Taxable Income. Subtract line 4 from line 1. Transfer this amount to Form 540NR, line 35. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    5 7745213 Schedule CA (540NR)  2021  Side 5
Extracted from PDF file 2021-california-form-540-nr-schedule-ca.pdf, last modified December 2021

More about the California Form 540-NR Schedule CA Individual Income Tax Nonresident TY 2021

The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. It includes information that is useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. Taxpayers should not consider the instructions as authoritative law. Form 540-NR Schedule CA requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the California Adjustments - Nonresidents and Part-Year Residents in February 2022, so this is the latest version of Form 540-NR Schedule CA, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 540-NR Schedule CA directly from TaxFormFinder. You can print other California tax forms here.

Related California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form 540-NR Schedule CA.

Form Code Form Name
Form 540-NR Schedule CA INS Forms & Instructions for Schedule CA (540NR)
Form 540-NR California Nonresident or Part-Year Resident Income Tax Return
540-NR Schedule S Other State Tax Credit (Nonresidents)
Form 540-NR Short California Nonresident or Part-Year Resident Income Tax Return (Short)
540-NR Tax Table Tax Table for 540-NR Tax Return
Form 540-NR Schedule D California Capital Gain or Loss Adjustment
Form 540-NR Schedule P Alternative Minimum Tax and Credit Limitations - Nonresidents
540-NR INS 540-NR Nonresident or Part-Year Resident Booklet - Forms & Instructions

Download all CA tax forms View all 175 California Income Tax Forms


Form Sources:

California usually releases forms for the current tax year between January and April. We last updated California Form 540-NR Schedule CA from the Franchise Tax Board in February 2022.

Show Sources >

Form 540-NR Schedule CA is a California Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form 540-NR Schedule CA

We have a total of eleven past-year versions of Form 540-NR Schedule CA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2021 Form 540-NR Schedule CA

2021 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents

2020 Form 540-NR Schedule CA

2020 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents

2019 Form 540-NR Schedule CA

2019 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents

2017 Form 540-NR Schedule CA

2017 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents

2016 Form 540-NR Schedule CA

2016 Schedule CA 540NR California Adjustments - Nonresidents or Part-Year Residents

California Adjustments - Nonresidents and Part-Year Residents 2015 Form 540-NR Schedule CA

2015 Schedule CA (540NR) -- California Adjustments — Nonresidents or Part-Year Residents

California Adjustments - Nonresidents and Part-Year Residents 2014 Form 540-NR Schedule CA

2014 Schedule CA (540NR) -- California Adjustments — Nonresidents or Part-Year Residents

California Adjustments - Nonresidents and Part-Year Residents (Fill-in & Save) 2013 Form 540-NR Schedule CA

2013 Schedule CA (540NR) -- California Adjustments — Nonresidents or Part-Year Residents

2012 Form 540-NR Schedule CA

2012 Schedule CA (540NR) -- California Adjustments — Nonresidents or Part-Year Residents

2011 California Schedule CA (540NR) 2011 Form 540-NR Schedule CA

2011 Schedule CA (540NR) -- California Adjustments — Nonresidents or Part-Year Residents


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