2018 Instructions for Long Form 540NR California ...

1 2018 Instructions for Long Form 540NR . California Nonresident or Part-Year Resident income Tax Return References in these Instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the C. alifornia Revenue and Taxation Code (R&TC). Before You Begin Prior Name If you or your spouse/RDP filed your 2017 tax return under a different Complete your federal income tax return (Form 1040, Form 1040NR, last name, write the last name only from the 2017 tax return. or Form 1040NR-EZ) before you begin your Long Form 540NR , California Nonresident or Part-Year Resident income Tax Return. Use information from your federal income tax return to complete your Long Social Security Number (SSN) or Individual Form 540NR . Complete and mail Long Form 540NR by April 15, 2019. If Taxpayer Identification Number (ITIN). unable to mail your return by this date see page 2. Enter your SSNs in the spaces provided. If you file a joint tax return, To get forms and publications referred to in these Instructions , go enter the SSNs in the same order as the names.

2 To or see Where To Get income Tax Forms and If you do not have an SSN because you are a nonresident or a resident Publications. alien for federal tax purposes, and the Internal Revenue Service (IRS). issued you an ITIN, enter the ITIN in the space provided for the SSN. Tip You may qualify for the federal earned income tax credit. See page 2 for more information. An ITIN is a tax processing number issued by the IRS to foreign nationals and others who have a federal tax filing requirement and do Note: The lines on Long Form 540NR are numbered with gaps in the not qualify for an SSN. It is a nine-digit number that always starts with line number sequence. For example, lines 20 through 30 do not appear the number 9. on Long Form 540NR . So the line number that follows line 19 on Long Form 540NR is line 31. Filing Status Caution: Long Form 540NR has five sides. If filing Long Form 540NR , Check only one box for line 1 through line 5. Enter the required you must send all five sides to the Franchise Tax Board (FTB).

3 Additional information if you checked the box on line 3 or line 5. For filing status requirements, see page 3. If you need to amend your Long Form 540NR , complete an amended Long Form 540NR and check the box at the top of Long Form 540NR Usually, your California filing status must be the same as the filing status indicating AMENDED return. Attach Schedule X, California Explanation you used on your federal income tax return. of Amended Return Changes, to the amended Long Form 540NR . For Exception for Married Taxpayers Who File a Joint Federal income Tax specific Instructions , see Instructions for Filing a 2018 Amended Return You may file separate California returns if either spouse was: Return on page 19. An active member of the United States Armed Forces or any auxiliary military branch during 2018. Filling in Your Return A nonresident for the entire year and had no income from California Use black or blue ink on the tax return you send to the FTB. sources during 2018.

4 Enter your Social Security Number(s) or Individual Taxpayer Community Property. If either spouse earned California source Identification Number(s) at the top of Long Form 540NR , Side 1. income while domiciled in a community property state, the Print numbers and CAPITAL LETTERS between the combed lines. Be community income will be split equally between the spouses. Both sure to line up dollar amounts. spouses will have California source income and they will not qualify If you do not have an entry for a line, leave it blank unless the for the nonresident spouse exception. For more information, get FTB. Instructions for a line specifically tell you to enter zero. Do not enter a Pub. 1031, Guidelines for Determining Resident Status. dash or the word NONE.. If you did not file a federal tax return because you did not have a federal Name(s) and Address filing requirement, use the filing status you would have used had you been required to file. Print your first name, middle initial, last name, and street address in the spaces provided at the top of Long Form 540NR .

5 Registered domestic partners (RDPs) who file single for federal must file married/RDP filing jointly or married/RDP filing separately for Suffix California . If you are an RDP and file head of household for federal Use the Suffix field for generational name suffixes such as SR , JR , purposes, you may file head of household for California purposes only III , IV . Do not enter academic, professional, or honorary suffixes. if you meet the requirements to be considered unmarried or considered Additional Information not in a domestic partnership. Use the Additional Information field for In-Care-of name and other Nonresident Alien A joint tax return may be filed if, in the case of a supplemental address information only. nonresident alien married to a United States citizen or resident, both Foreign Address spouses/RDPs elect to treat the nonresident alien spouse/RDP as a If you have a foreign address, follow the country's practice for entering resident for tax purposes.

6 The city, county, province, state, country, and postal code, as applicable, If You Filed Federal Form 1040NR or Form 1040NR-EZ, you do not in the appropriate boxes. Do not abbreviate the country name. qualify to use the head of household or married/RDP filing jointly filing Principal Business Activity (PBA) Code statuses. Instead, use single, married/RDP filing separately, or qualifying For federal Schedule C (Form 1040), Profit or Loss From Business (Sole widow(er) filing status, whichever applies to you. Proprietorship) business filers, enter the numeric PBA code from federal If You File as Head of Household, do not claim yourself or a nonrelative Schedule C (Form 1040), line B. as the qualifying individual for head of household. Get FTB Pub. 1540, Date of Birth (DOB) California Head of Household Filing Status, for more information. See Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing Where To Get income Tax Forms and Publications.. status is married/RDP filing jointly or married/RDP filing separately, enter the DOBs in the same order as the names.

7 540NR Tax Booklet 2018 Page 27. Instructions : Long Form 540NR e-file at Exemptions Total Taxable income Line 6 Can be Claimed as a Dependent Refer to your completed federal income tax return to complete this Check the box on line 6 if someone else can claim you or your spouse/ section. RDP as a dependent on their tax return, even if they chose not to. Line 12 California Wages Line 7 Personal Exemptions Enter the total amount of your California wages from your Form(s) W 2, Did you check the box on line 6? Wage and Tax Statement. This amount appears on Form W-2, box 16. No Follow the Instructions on Long Form 540NR , line 7. Line 13 Federal AGI from Form 1040, line 7; 1040NR, Yes Ignore the Instructions on Long Form 540NR , line 7. Instead, enter line 35; or 1040NR-EZ, line 10. the amount shown below for your filing status: Registered domestic partners (RDPs) who file a California tax return Single or married/RDP filing separately, enter -0-. as married/RDP filing jointly and have no RDP adjustments between Head of household, enter -0.

8 Federal and California , combine their individual AGIs from their federal Married/RDP filing jointly and both you and your spouse/RDP tax returns filed with the IRS. Enter the combined AGI on Long Form can be claimed as dependents, enter -0-. 540NR , line 13. Married/RDP filing jointly and only one spouse/RDP can be RDP adjustments include but are not limited to the following: claimed as a dependent, enter 1. Transfer of property between spouses/RDPs Do not claim this credit if someone else can claim you as a dependent Capital loss on their tax return. Transactions between spouses/RDPs Line 8 Blind Exemptions Sale of residence The first year you claim this exemption credit, attach a doctor's Dependent care assistance statement to the back of Long Form 540NR indicating that you or your Investment interest spouse/RDP is visually impaired. If you e-file, attach any requested Qualified residence interest acquisition loan & equity loan forms, schedules and documents according to your software's Expense depreciation property limits Instructions .

9 Visually impaired means not capable of seeing better than Individual Retirement Account 20/200 while wearing glasses or contact lenses, or if your field of vision Interest education loan is not more than 20 degrees. Rental real estate passive loss Rollover of publicly traded securities gain into specialized small Do not claim this credit if someone else can claim you as a dependent business investment companies on their tax return. RDPs filing as married/RDP filing separately, former RDPs filing single, Line 9 Senior Exemptions and RDPs with RDP adjustments will use the California RDP Adjustments If you were 65 years of age or older by December 31, 2018*, you should Worksheet in FTB Pub. 737, Tax Information for Registered Domestic claim an additional exemption credit on line 9. If you are married/or Partners, or complete a federal pro forma Form 1040. Transfer the amount an RDP, each spouse/RDP 65 years of age or older should claim an from the California RDP Adjustments Worksheet, line 37, column D, or additional credit.

10 You may contribute all or part of this credit to the federal pro forma Form 1040, line 7, to Long Form 540NR , line 13. California Seniors Special Fund. See Voluntary Contribution Fund Descriptions for more information. Line 14 California Adjustments Subtractions * If your 65th birthday is on January 1, 2019, you are considered to be (from Schedule CA ( 540NR ), line 37, column B). age 65 on December 31, 2018. If there are differences between your federal and California income , social security, complete Schedule CA ( 540NR ). Follow the Instructions Do not claim this credit if someone else can claim you as a dependent for Schedule CA ( 540NR ). Enter the amount from Schedule CA ( 540NR ), on their tax return. line 37, column B on Long Form 540NR , line 14. Line 10 Dependent Exemptions If the amount on Schedule CA ( 540NR ), line 37, column B is a negative To claim an exemption credit for each of your dependents, you must number, do not transfer it to Long Form 540NR , line 14 as a negative write each dependent's first and last name, SSN and relationship to you number.