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California Free Printable 2022 Schedule CA (540) California Adjustments - Residents for 2023 California California Adjustments - Residents

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California Adjustments - Residents
2022 Schedule CA (540) California Adjustments - Residents

TAXABLE YEAR 2022 SCHEDULE CA (540) California Adjustments — Residents Important: Attach this schedule behind Form 540, Side 5 as a supporting California schedule. Name(s) as shown on tax return SSN or ITIN Part I Income Adjustment Schedule Section A – Income from federal Form 1040 or 1040-SR 1 a Total amount from federal Form(s) W-2, box 1. See instructions . . . . . . . 1a A Federal Amounts (taxable amounts from your federal tax return) B Subtractions See instructions C Additions See instructions b Household employee wages not reported on federal Form(s) W-2 . . . . . . . . . . . . . . . . . . 1b c Tip income not reported on line 1a . . . . . . . . . 1c d Medicaid waiver payments not reported on federal Form(s) W-2. See instructions . . . . 1d e Taxable dependent care benefits from federal Form 2441, line 26 . . . . . . . . . . . 1e f Employer-provided adoption benefits from federal Form 8839, line 29 . . . . . . . . . . . 1f g Wages from federal Form 8919, line 6. . . . . . . 1g h Other earned income. See instructions . . . . . . 1h i Nontaxable combat pay election. See instructions . . . . . . . . . . . . . 1i z Add line 1a through line 1i. . . . . . . . . . . . . . . . 1z 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 5b 6 Social security benefits. a 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 2 a 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. 7731223 Schedule CA (540) 2022 Side 1 A Section B – Additional Income Continued 8 Other income: a Federal net operating loss . . . . . . . . . . . . . . . . .8a Federal Amounts B (taxable amounts from your federal tax return) ( ) ( ) ( ) b Gambling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b c Cancellation of debt . . . . . . . . . . . . . . . . . . . . . 8c d Foreign earned income exclusion from federal Form 2555 . . . . . . . . . . . . . . . . . . . . . . 8d e Income from federal Form 8853 . . . . . . . . . . . 8e f Income from federal Form 8889. . . . . . . . . . . . 8f g Alaska Permanent Fund dividends . . . . . . . . . . 8g h Jury duty pay. . . . . . . . . . . . . . . . . . . . . . . . . . 8h i Prizes and awards . . . . . . . . . . . . . . . . . . . . . . 8i j Activity not engaged in for profit income . . . . . 8j k Stock options. . . . . . . . . . . . . . . . . . . . . . . . . . 8k l 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 . . 8l m Olympic and Paralympic medals and USOC prize money. . . . . . . . . . . . . . . . . . . . . . . . . . . 8m n IRC Section 951(a) inclusion . . . . . . . . . . . . . . 8n o IRC Section 951A(a) inclusion. . . . . . . . . . . . . 8o p IRC Section 461(l) excess business loss adjustment 8p q Taxable distributions from an ABLE account . . 8q r Scholarship and fellowship grants not reported on federal Form(s) W-2 . . . . . . . . 8r s Nontaxable amount of Medicaid waiver payments included on federal Form 1040, line 1a or line 1d. .8s t Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan . . . . . . 8t u Wages earned while incarcerated. . . . . . . . . . . 8u z Other income. List type and amount. 8z Side 2 Schedule CA (540) 2022 7732223 Subtractions See instructions C Additions See instructions Section B – Additional Income Continued 9 a A Federal Amounts (taxable amounts from your federal tax return) B Subtractions See instructions C Additions See instructions 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, 3807, or 3809 . . 9b3 10 Total. Combine Section A, line 1z through line 7, and Section B, line 1 through line 7, and line 9a in column A and column C. Add Section A, line 1z through line 7, and Section B, line 1 through line 7, line 9a, and line 9b1 through line 9b3 in column B (as applicable). See instructions. . . . . . . . . . . . . . . .10 Section C – Adjustments to Income from federal Schedule 1 (Form 1040) 11 Educator expenses . . . . . . . . . . . . . . . . . . . . . . .11 12 Certain business expenses of reservists, performing artists, and fee-basis government officials. . . . . . .12 13 Health savings account deduction . . . . . . . . . . .13 14 Moving expenses. Attach form FTB 3913. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .14 15 Deductible part of self-employment tax. See instructions. . . . . . . . . . . . . . . . . . . . . . . . .15 16 Self-employed SEP, SIMPLE, and qualified plans. .16 17 Self-employed health insurance deduction. See instructions. . . . . . . . . . . . . . . . . . . . . . . . .17 18 Penalty on early withdrawal of savings . . . . . . . . 18 19 a Alimony paid. . . . . . . . . . . . . . . . . . . . . . . . .19a b Recipient’s: SSN Last Name 20 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Student loan interest deduction . . . . . . . . . . . . . . 21 22 Reserved for future use . . . . . . . . . . . . . . . . . . . . 22 23 Archer MSA deduction. . . . . . . . . . . . . . . . . . . . . 23 7733223 Schedule CA (540) 2022 Side 3 A Section C – Adjustments to Income Continued Federal Amounts (taxable amounts from your federal tax return) 24 Other adjustments: a Jury duty pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24a b Deductible expenses related to income reported on line 8l 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 8m . . . . . . . . . . . . . . . . . . . . . . . 24c d Reforestation amortization and expenses. . . . . . . 24d e Repayment of supplemental unemployment benefits under the federal 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 25 Total other adjustments. Add line 24a through line 24z . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Add line 11 through line 23 and line 25 in columns A, B, and C. See instructions . . . . . . . . . . . 26 27 Total. Subtract line 26 from line 10 in columns A, B, and C. See instructions . . . . . . . . . . . 27 Side 4 Schedule CA (540) 2022 7734223 B Subtractions See instructions C Additions See instructions Part II Adjustments to Federal Itemized Deductions Check the box if you did NOT itemize for federal but will itemize for California . . . . . . . . . . . A Federal Amounts (from federal Schedule A (Form 1040)) B Subtractions See instructions 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. . 3 Multiply line 2 by 7.5% (0.075) . . . . 1 2 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0 . . . . . . . . . . . . . .4 Taxes You Paid 5 a State and local income tax or general sales taxes. .5a b State and local real estate taxes . . . . . . . . . . . . . . .5b c State and local personal property taxes . . . . . . . . .5c d Add line 5a through line 5c. . . . . . . . . . . . . . . . . . .5d e 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 6 7 Add line 5e and line 6 . . . . . . . . . . . . . . . . . . . . . . . . .7 Interest You Paid 8 a Home mortgage interest and points reported to you on federal Form 1098 . . . . . . . . . . . . . . . . . . .8a b Home mortgage interest not reported to you on federal Form 1098 . . . . . . . . . . . . . . . . . . . . . . .8b c Points not reported to you on federal Form 1098. .8c d Reserved for future use . . . . . . . . . . . . . . . . . . . . .8d e Add line 8a through line 8c. . . . . . . . . . . . . . . . . . .8e 9 Investment interest. . . . . . . . . . . . . . . . . . . . . . . . . . .9 10 Add line 8e and line 9 . . . . . . . . . . . . . . . . . . . . . . . .10 7735223 Schedule CA (540) 2022 Side 5 Part II Adjustments to Federal Itemized Deductions Continued A Federal Amounts B (from federal Schedule A (Form 1040)) Subtractions C See instructions 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 Other adjustments. See instructions. Specify. 27 28 Combine line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status? Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $229,908 Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $344,867 Married/RDP filing jointly or qualifying surviving spouse/RDP . . . . . . . . . . . . . . . . $459,821 No. Transfer the amount on line 28 to line 29. Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540), 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 . . . . . . . . . . . . . . . . . . . . . $5,202 Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP . . $10,404 Transfer the amount on line 30 to Form 540, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Side 6 Schedule CA (540) 2022 7736223 Additions See instructions
Extracted from PDF file 2022-california-form-540-schedule-ca.pdf, last modified December 2022

More about the California Form 540 Schedule CA Individual Income Tax TY 2022

Important: Attach this schedule behind Form 540, Side 5 as a supporting California schedule. Form 540 Schedule CA requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the California Adjustments - Residents in January 2023, so this is the latest version of Form 540 Schedule CA, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 540 Schedule CA directly from TaxFormFinder. You can print other California tax forms here.


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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 Schedule CA.

Form Code Form Name
Form 540 Schedule CA INS Instructions and Forms for Schedule CA (540)
Form 540 Schedule D California Capital Gain or Loss Adjustment
Form 540 Schedule S 2019 Instructions Schedule S
Form 540 Schedule D-1 Sales of Business Property
Form 540 Schedule G-1 Tax on Lump-Sum Distributions
Form 540 Schedule P Alternative Minimum Tax and Credit Limitations - Residents

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 Schedule CA from the Franchise Tax Board in January 2023.

Show Sources >

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 Schedule CA

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


2022 Form 540 Schedule CA

2022 Schedule CA (540) California Adjustments - Residents

2021 Form 540 Schedule CA

2021 Schedule CA (540), California Adjustments - Residents

2020 Form 540 Schedule CA

2020 Schedule CA (540) California Adjustments - Residents

2019 Form 540 Schedule CA

2019 Schedule CA (540) California Adjustments - Residents

2018 Form 540 Schedule CA

2018 Schedule CA (540) California Adjustments - Residents

2017 Form 540 Schedule CA

2017 Schedule CA (540) California Adjustments - Residents

2016 Form 540 Schedule CA

2016 Schedule CA 540 California Adjustments - Residents

California Adjustments - Residents 2015 Form 540 Schedule CA

2015 Schedule CA (540) -- California Adjustments — Residents

California Adjustments - Residents 2014 Form 540 Schedule CA

2014 Schedule CA (540) -- California Adjustments — Residents

California Adjustments - Residents (Fill-in & Save) 2013 Form 540 Schedule CA

2013 Schedule CA (540) -- California Adjustments — Residents

2012 Form 540 Schedule CA

2012 Schedule CA (540) -- California Adjustments — Residents

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

2011 Schedule CA (540) -- California Adjustments — Residents


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