5137 VITA Military Reference Guide - State of California ...

1 2017 VITA Military Reference Guide California Income Tax FTB 5137 (REV 09-2017) Page 1 FTB 5137 (REV 09-2017) Page 2 VITA Site Information for your Base Site Number: S_____ Base: Name_____ Coordinator: Name_____ Tax Center: Phone_____ FTB Trainer State Instructors Name_____ Volunteer Hotline (Volunteers Only Not to be given to Taxpayers) California Franchise Tax Board (FTB) Internal Revenue Service (IRS) Website California Franchise Tax Board (FTB) Internal Revenue Service (IRS) Public Assistance (Taxpayers to call here) FTB from within the United States FTB from outside the United States FTB Automated Assistance For Federal (IRS) Tax questions From TTY/TDD (persons with Disabilities) Correspondence If you write to FTB, be sure your letter includes your social security number and your daytime and evening contact numbers. Send your letter to: Franchise Tax Board PO BOX 942840 Sacramento CA 94240-0040 For more information concerning these training materials send an email to call or go to our website at , search VITA and choose the first link, VITA Volunteer Income Tax Assistant.

2 FTB 5137 (REV 09-2017) Page 3 FTB 5137 (REV 09-2017) Page 4 Table of Contents Franchise Tax Board Field Office Locations .. 7 Other State Phone numbers, Addresses and 9 States and 11 2017 Filing 13 Nonresident Military 14 Military Pay Adjustment (MPA, R&TC Sections ).. 14 Military Spouse Residency Relief Act (MSRRA) .. 14 Dependent Earned 15 Children with Investment 15 2017 California Standard 17 2017 California Exemption 17 2017 California Exemption Credit 17 California Tax Forms .. 18 Full Year Resident 18 Nonresident or Part-Year Resident Forms Chart .. 18 California Special Credits 19 Credit for Taxes Paid to Another State Code 19 Nonrefundable Renter s Credit .. 19 Full Year Residents 20 Part-Year 20 Credit for Child and Dependent Care 21 Excess State Disability Insurance (SDI).. 22 Medical Expenses Itemized Limitations.

3 22 Cancellation of Debt .. 22 IRS Form 13614-C .. 23 Steps to Complete the California 540NR Nonresident Return .. 23 Common Schedule CA Adjustments (may not be automatic in TaxSlayer).. 23 Free Tax Help for Military Personnel and Their Families .. 24 Example Scenarios .. 25 1. Single Military , California Domicile, PCS in California .. 27 2. Single Military , California Domicile, PCS Out of 28 3. Married Military and Spouse/RDP California Domiciles, Accompanied in California30 FTB 5137 (REV 09-2017) Page 5 4. Married Military and Spouse/RDP California Domiciles, Military PCS out of California and spouse/RDP resides in California .. 32 5. Married Military and Spouse/RDP Military California Domiciles, Military PCS in California , Military spouse/RDP Military PCS out of California .. 35 6. Married Military and spouse/RDP California Domiciles, Accompanied out of 39 7. Single Military Domiciled other than California , PCS in or out of 43 8.

4 Married Military domiciled in a community property State other than California and spouse/RDP domiciled in a community property State , accompanied in 45 9. Married Military domiciled other than California in a separate property State and spouse/RDP domiciled in a separate property State , accompanied in California .. 49 10. Married Military domiciled other than California in a separate property State and spouse/RDP domiciled in a community property State , accompanied in 53 11. Married Military domiciled other than California in a community property State and spouse/RDP domiciled in a separate property State , accompanied in California . 57 Military Spouse Residency Relief 61 Frequently asked 61 Domicile is defined as the one place:.. 61 MSRRA Qualifications Checklist View 64 TaxSlayer Tips for 65 TaxSlayer Online 67 Standard 70 FTB 5137 (REV 09-2017) Page 6 No table of figures entries VITA (Volunteer Income Tax Assistance) Military Reference Guide provides contact information, tax charts and basic examples for volunteers to use in the VITA Military program.

5 For more information, go to , call the VITA Hotline at or visit one of our six field offices. Franchise Tax Board Field Office Locations 300 S Spring Street, Suite 5704 Los Angeles CA 90013-1233 7575 Metropolitan Drive, Suite 201 San Diego CA 92108-4421 1515 Clay Street, Suite 305 Oakland CA 94612-1431 121 Spear Street, Suite 400 San Francisco CA 94105-1584 3321 Power Inn Road, Suite 250 Sacramento CA 95826-3893 600 W. Santa Ana Blvd. Suite 300 Santa Ana CA 92701-4532 State Tax Help States other than California refer to the State Tax Guide for Use by Military VITA/TCE Programs. Search the web for Military State Tax Guide . Prepared by the Navy Judge Advocate General or go to: FTB 5137 (REV 09-2017) Page 7 FTB 5137 (REV 09-2017) Page 8 Other State Phone numbers, Addresses and Websites ALABAMA-Dept.

6 Of Revenue (R) 50 N. Ripley St Montgomery AL 36130 (Info) Alabama Department of Revenue ALASAK-Dept. Of Revenue (N/A) Income Excise Audit Division PO Box 110400, Juneau, 99811 (OR) ARIZONA-Dept. of Revenue (R) ARKANSAS-Income Tax Dept. (R) PO Box 29086 Phoenix AZ PO Box 3828 Little Rock AR 72203 (Info) or (Forms) Arizona Department of Revenue COLORADO-Dept. of Revenue (R) CONNECTICUT-Dept. of Revenue (R or NR) 1375 Sherman St. Denver CO 80261 450 Columbus Blvd Hartford CT 06106-5032 (Info) (PIT)/(Forms) or DELAWARE-Division of Revenue (R) DISTRICT OF COLUMBIA-Office Tax (R) 820 N French, Wilmington 19801 1101 4th st. SW Suite W270 Washington DC 20024 (Info) (Info) FLORIDA-Dept. of Revenue (N/A) GEORGIA-Dept. of Revenue (R) 5050 W Tallahassee TN 32399-0100 1800 Century Center NE, Atlanta GA 30345 (Info) (PIT) HAWAII-Dept. of Taxation (R) Box 259 Honolulu HI 96809 or (Info) IDAHO- State Tax Commission (NR) Idaho State Tax Commission Box 36 Boise ID 83722 or (Info) ILLINOIS-Dept.

7 Of Revenue (R or NR) INDIANA-Dept. of Revenue (R) 101 W. Jefferson St. Springfield IL 62707 PO Box 7207 Indianapolis IN 46207-7207 (Info) or (Info) IOWA-Dept. of Revenue (R) Box 10457 Des Moines IA 50306 or (Info) KANSAS-Division of Taxation (R) 120 SE 10th St Topeka KS 66612-*1103 (Info) KENTUCKY-Dept. of Revenue 501 High St Station 38 Frankfort KY 40601 (PIT) LOUISIANA-Dept. of Revenue Po Box 201 Baton Rouge LA 70821 (PIT) MAINE-Revenue Services (R) Po Box 9107 Augusta ME 04332 MARYLAND-Comptroller of Maryland (R) 110 Carroll St Annapolis MD 21411 or (PIT) MASSACHUSETTS-Dept. of Revenue (R) MICHIGAN-Dept. of Treasury (R) PO Box 9569 Boston MA 02114 Michigan Dept. of Treasury Lansing MI 48922 (Info) (PIT) MINNESOTA-Dept. of Revenue (NR) MISSISSIPPI- State Tax Commission (R) 600 N. Roberts St St. Paul MN 55146 PO Box 1033 Jackson MS 39215 or (PIT) (Info) FTB 5137 (REV 09-2017) Page 9 MISSOURI-Dept.

8 Of Revenue (NR) MONTANA-Dept. of Revenue (R) 301 West High St Jefferson City MO 65101 PO Box 6308 Helena MT 59604-6308 (Info) or (Info) NEBRASKA-Dept. of Revenue (R) NEVADA-Dept. of Taxation (N/A) PO Box 94818 Lincoln NE 68509 1550 College Pkwy Ste 115 Carson City NV 89706 or (Info) or (Info) NEW HAMPSHIRE-Dept. of Revenue (N/A) NEW JERSEY-Division of Taxation (NR) or (R) PO Box 637 Concord NH 03302 PO Box 281 Trenton NJ 08695 (Info) or (Info) NEW MEXICO-Taxation and Revenue (R) NEW YORK- State Income Tax (R) or (NR) 1100 South St. Frances Dr. Santa Fe NM 87504 PO Box 61000 Albany NY 12261 (Info) (Info) NORTH CAROLINA-Dept. of Revenue (R) NORTH DAKOTA- State Tax Commissioner (R) PO Box 25000 Raleigh NC 27640 Office of State Tax Commissioner (Info) 600 E. Boulevard Ave Bismarck ND 58505 (Info) OHIO-Dept. of Taxation (R) OKLAHOMA-Tax Commission (R) PO Box 530 Columbus OH 43216-0530 2501 N. Lincoln Blvd Oklahoma City OK 73194 (Info) (Info) OREGON-Dept.

9 Of Revenue (R) or (NR) PENNSYLVANIA-Dept. of Revenue (R) or (NR) 955 Center St NE Salem OR 97301 PO Box 280403 Harrisburg 17128 or (Info) or (Info) RHODE ISLAND-Division of Taxation (R) SOUTH CAROLINA-Dept. of Revenue (R) 1 Capitol Hill Providence RI 02908 300A Outlet Pointe Blvd Columbia SC 29210 Option #3 (Info) or Option #2 (Info) SOUTH DAKOTA-Dept. of Revenue (N/A) 445 E. Capitol Ave Pierre SD 57501 (Info) TENNESSEE-Dept. of Revenue (N/A) 500 Deadrick St Nashville TN 37242 or (Info) TEXAS- State Comptroller (N/A) UTAH-Tax Commission (R) PO Box 13528 Austin TX 78711 210 North 1950 West Salt Lake City UT 84134 (Info) or (Info) VERMONT-Dept. of Taxes (NR) VIRGINIA-Dept. of Taxation (R) 133 State St 1st Floor Montpelier VT 05603 PO Box 1115 Richmond VA 23218 (Info) WEST VIRGINIA-Tax Department (R) or (NR) WASHINGTON-Dept. of Revenue (N/A) 1124 Smith St Charleston WV 25301 PO Box 47476 Olympia WA 98504 or (Info) (Info) WISCONSIN-Dept.

10 Of Revenue (R) WYOMING-Dept. of Revenue (N/A) PO Box 8906 Madison WI 53708 122 W 25th St 2nd Fl West Cheyenne WY 82002 (Info) (Info) FTB 5137 (REV 09-2017) Page 10 States and Territories The States without Personal Income Tax Alaska New Hampshire Texas Florida South Dakota Washington Nevada Tennessee Wyoming Community Property States and Territories Arizona Louisiana Puerto Rico California Nevada Texas Guam New Mexico Washington Idaho Commonwealth North Mariana Islands Wisconsin FTB 5137 (REV 09-2017) Page 11 FTB 5137 (REV 09-2017) Page 12 2017 Filing Requirements Find the filing status in the first column of the chart, read across the age and number of dependents. File the tax return if gross income is more than the table amount for the filing status, age and number of dependents.