CALIFORNIA TAX RETURN AFTER ENTERING BASIC INFORMATION IN

CALIFORNIA TAX RETURN AFTER ENTERING BASIC INFORMATION IN TAXSLAYER AUTOLOADS FROM THE TAXPAYER’S ZIP CODE STATE QUESTIONS

NAME OR ADDRESS CHANGE? RENTER’S CREDIT? USE TAX?

USE TAX 1. KEPT RECORDS? 2. NO OUT-OF-STATE PURCHASES WHERE CA SALES TAX WAS NOT COLLECTED? 3. USE TABLE?

TAXSLAYER BASIC INFORMATION STATE QUESTIONS FEDERAL SECTION HEALTH INSURANCE STATE SECTION EFILE/PRINT

CALIFORNIA STATE RETURN Basic Information Additions to Income Subtractions from Income Itemized Deductions Credits Tax Voluntary Contributions Payments Miscellaneous Forms Amended Return

“CALIFORNIA FOLLOWS FEDERAL TAX LAW” with some exceptions

COUNSELOR’S REFERENCE MANUAL WIDLUI

CALIFORNIA DOES NOT CONFORM: FEDERAL DOES NOT TAX, CALIFORNIA TAXES: INTEREST NON-CA STATE/LOCAL BONDS INTEREST NON-CA MUNICIPAL BONDS FOREIGN SOCIAL SECURITY

CALIFORNIA DOES NOT CONFORM: FEDERAL TAXES, CALIFORNIA DOES NOT TAX: INTEREST FROM US SAVINGS BONDS UNEMPLOYMENT COMPENSATION SOCIAL SECURITY BENEFITS (PARTIALLY) TIER 1 & TIER 2 RAILROAD RETIREMENT CA LOTTERY WINNINGS TAXABLE STATE REFUNDS OTHER (STUDENT LOAN INTEREST, ETC. )

CALIFORNIA STANDARD DEDUCTION SINGLE, MFS $4, 401 MFJ, HOH, QW $8, 802

CALIFORNIA CA ITEMIZED DEDUCTIONS DIFFERENCES: MEDICAL EXPENSES > 7. 5% AGI STATE AND LOCAL TAXES STATE INCOME OR SALES TAX MORTGAGE INTEREST ON LOANS UP TO $1 M MORTGAGE INTEREST ON EQUITY LOANS UP TO $100 k CHARITIBLE CONTRIBUTIONS MISC. DEDUCTIONS

CALIFORNIA TO ITEMIZE CALIFORNIA FILL OUT ITEMIZED DEDUCTIONS IN THE FEDERAL SECTION SINGLE, MFS MFJ, HOH, QW $4, 401 $8, 802

CALIFORNIA SPECIAL SITUATIONS: HOH SCHEDULE 3532 MUST BE COMPLETED DECEASED TAXPAYER PAID ALIMONY (NAME AND SSN) OTHER ADDITIONS (FOREIGN SOCIAL SEC. ) OTHER SUBTRACTIONS (CA LOTTERY)

CALIFORNIA CREDITS: CALIFORNIA EARNED INCOME CREDIT NONREFUNDABLE RENTER’S CREDIT $60/$120 CHILD AND DEPENDENT CARE EXPENSE PHONE NUMBER

CALIFORNIA PENALTY FOR UNDERPAYMENT >$500 DUE ESTIMATED TAX PAYMENTS 30%, 40%, 30% STATE EIN IF BLANK – ENTER SIX 0’S 000000 SDI – W-2 BOX 14 (IF IN BOX 19 ENTER IN BOX 14)

MANY DIFFERENCES HANDLED BY TAXSLAYER AUTOMATICALLY SOCIAL SECURITY RRB TIER I & II TAXABLE STATE REFUND UNEMPLOYMENT STUDENT LOAN INTEREST, ETC.

FEDERAL SECTION - MANUAL ADJUSTMENT US SAVINGS BONDS & TREASURIES OTHER STATE MUNI. & BOND INT (AND <50% CA MUNI. ) >50% CA MUNI. (PRORATE)

STATE SECTION - MANUAL ADJUSTMENT CANADIAN/GERMAN SOCIAL SECURITY ADDITION CA LOTTERY WINNINGS SUBTRACTION

ADD “NOTES”

RENTER’S CREDIT (NON-REFUNDABLE) $60 $120 S, MFS AGI < $41, 641 MFJ, HOH, QW AGI < $83, 282 CA EITC (REFUNDABLE) CA FORM 3514 means test: NO Q. CHILDREN AGI < $16, 751 1 OR MORE Q CHILDREN AGI < $24, 951

TAX/PAYMENTS SEC. ) CA ESTIMATED TAX PAYMENTS (FEDERAL MISCELLANEOUS FORMS ESTIMATED TAX VOUCHERS FOR NEXT YEAR (CALIFORNIA SECTION) 30% 40% 0% 30%

TO VIEW THE CALIFORNIA RETURN pdf, CLICK ON THE PRINTER ICON IN THE STATE SECTION.

SCHEDULE CA (540)

CALIFORNIA STATE RETURN Basic Information Additions to Income Subtractions from Income Itemized Deductions Credits Tax Voluntary Contributions Payments Miscellaneous Forms