California California Adjustments - Nonresidents and Part-Year Residents

California Adjustments - Nonresidents and Part-Year Residents
2024 Schedule CA (540NR) California Adjustments - Nonresidents or Part-Year Residents
TAXABLE YEAR

2024

California Adjustments —
Nonresidents or Part-Year Residents

SCHEDULE

CA (540NR)

Important: Attach this schedule behind Form 540NR, Side 6 as a supporting California schedule.
Name(s) as shown on tax return

SSN or I T I N

Part I Residency Information. Complete all lines that apply to you and your spouse/RDP for taxable year 2024.
During 2024:
1 My California (CA) Residency (Check one)
a Myself:

Nonresident

Part-Year Resident

b Spouse:

Resident

Nonresident

Part-Year Resident

Yourself
2
3
4
5
6
7
8

a I was domiciled in (enter two letter code, see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
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 2024: I was a CA resident for the period of  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Part II Income Adjustment Schedule
Section A — Income
from federal Form 1040 or 1040-SR

/
/

/
/

Spouse/RDP

/
/

/
/

Resident

/
/

–

/
/

/
/

/
/

–

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 a Total amount from federal Form(s) W-2,
box 1 . See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1a
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
3 Ordinary dividends .
See inst .  .  .  .  .  . a

2b
3b

4 IRA distributions .
See inst . . . . . a

4b

5 Pensions and annuities .
See instr . . . . . 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

For Privacy Notice, get FTB 1131 EN-SP.

7741243

Schedule CA (540NR) 2024 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)

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
8 Other income:
a Federal net operating loss  .  .  .  .  .  .  .  .  .  .  .  . 8a

(

)

(

)

(

)

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
v Digital assets received as ordinary
income not reported elsewhere .  .  .  .  .  .  .  . 8v
z Other income . List type and amount .
8z
9 a Total other income . Add line 8a
through line 8z  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9a

Side 2 Schedule CA (540NR) 2024

7742243

(

)

(

)

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)

b1

Disaster loss deduction from form
FTB 3805V  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9b1
b2 NOL deduction from form
FTB 3805V  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9b2
b3 NOL deduction from form
FTB 3805Z, FTB 3807, or FTB 3809  .  . 9b3
10 Total . Add Section A, line 1z through line 7, and
Section B, line 1 through line 7, line 9a and
line 9b1 through line 9b3 (as applicable)
in each column .
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 .
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 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

7743243

Schedule CA (540NR) 2024 Side 3

Section C — Adjustments to Income
Continued

i

j

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)

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
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
each column, A through E  .  .  .  .  .  .  .  .  .  .  .  .  . 26
27 Total. Subtract line 26 from line 10 in each
column, A through E . See instructions .  .  .  . 27
Part III

A

Adjustments to Federal Itemized Deductions

Check the box if you did NOT itemize for federal but will itemize for California  .  .  .  .  .  .  .  .  .

Medical and Dental Expenses See instructions .
1
2

1

Medical and dental expenses  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Enter amount from federal Form 1040 or 1040-SR, line 11  .  .

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
5b
5c
5d
5e

State and local income tax or general sales taxes .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5a
State and local real estate taxes  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5b
State and local personal property taxes  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5c
Add line 5a through line 5c .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5d
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
8a
8b
8c

Home mortgage interest and points reported to you on federal Form 1098  .  .  .  .  .  .  .  .  .  .  . 8a
Home mortgage interest not reported to you on federal Form 1098 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8b

8d

Points not reported to you on federal Form 1098 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8c
Reserved for future use  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8d

8e

Add line 8a through line 8c .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8e

9

Investment interest .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9

10 Add line 8e and line 9  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10
Gifts to Charity
11
12
13
14

Gifts by cash or check  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11
Other than by cash or check  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12
Carryover from prior year .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 13
Add line 11 through line 13  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 14

Side 4 Schedule CA (540NR) 2024

7744243

Federal Amounts
(from federal
Schedule A (Form 1040))

B

Subtractions
See instructions

C

Additions
See instructions

A

Part III Adjustments to Federal Itemized Deductions
Continued

Federal Amounts
(from federal Schedule A
(Form 1040))

B

C

Subtractions
See instructions

Additions
See instructions

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  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

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 540NR, line 13) more than the amount shown below for your filing status?

24

Single or married/RDP filing separately  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . $244,857
Head of household  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . $367,291
Married/RDP filing jointly or qualifying surviving spouse/RDP .  .  .  .  .  .  .  .  .  . $489,719
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  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
30

29

Enter the larger of the amount on line 29 or your standard deduction shown below:
Single or married/RDP filing separately . See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . $5,540
Married/RDP filing jointly, head of household, or qualifying
surviving spouse/RDP  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . $11,080  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

30

Part IV California Taxable Income
1
2
3
4
5

California AGI. Enter your California AGI from Part II, line 27, column E  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Enter your deductions from line 30  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
2
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
California Itemized/Standard Deductions. Multiply line 2 by the percentage on line 3  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
California Taxable Income. Subtract line 4 from line 1 . Transfer this amount to Form 540NR, line 35 . If less than
zero, enter -0-  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

7745243

1

4
5

Schedule CA (540NR) 2024 Side 5