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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, 2009, and the California Revenue and Taxation Code (R&TC).

Before You Begin

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 not qualify for an

Complete your federal income tax return (Form 1040, Form 1040A,

SSN. It is a nine-digit number that always starts with the number 9.

Form 1040EZ, Form 1040NR, or Form 1040NR-EZ) before you begin your

Long Form 540NR, California Nonresident or Part-Year Resident Income

Filing Status

Tax Return. Use information from your federal income tax return to

complete your Long Form 540NR. Complete and mail Long Form 540NR by

Check only one box for line 1 through line 5. Enter the required additional

April 15, 2014. If unable to mail your return by the due date see page 2.

information if you checked the box on line 3 or line 5. For filing status

requirements, see page 3.

To get forms and publications referred to in these instructions, go to

ftb.ca.gov or see “Where To Get Income Tax Forms and Publications” on

Usually, your California filing status must be the same as the filing status you

page 62.

used on your federal income tax return.

Exception for Married Taxpayers Who File a Joint Federal Income Tax

You may qualify for the federal earned income tax credit. See

✓

Tip

Return – You may file separate California returns if either spouse was:

page 2 for more information. No comparable state credit exists.

• An active member of the United States Armed Forces or any auxiliary

military branch during 2013.

Note: The lines on Long Form 540NR are numbered with gaps in the line

• A nonresident for the entire year and had no income from California

number sequence. For example, lines 20 through 30 do not appear on Long

sources during 2013.

Form 540NR. So the line number that follows line 19 on Long Form 540NR

is line 31.

Community Property. If either spouse earned California source income

while domiciled in a community property state, the community income

Caution: Long Form 540NR has three sides. If filing Long Form 540NR, you

will be split equally between the spouses. Both spouses will have

must send all three sides to the Franchise Tax Board (FTB).

California source income and they will not qualify for the nonresident

Filling in Your Return

spouse exception. For more information, get FTB Pub. 1031, Guidelines

for Determining Resident Status, and FTB Pub. 1051A, Guidelines For

• Use black or blue ink on the tax return you send to the FTB.

Married/RDP Filing Separate Returns.

• Enter your Social Security Number(s) (SSN) or Individual Taxpayer

If you did not file a federal tax return because you did not have a federal

Identification Number(s) (ITIN) at the top of Long Form 540NR, Side 1.

filing requirement, use the filing status you would have used had you been

• Print numbers and CAPITAL LETTERS between the combed lines. Be sure

required to file.

to line up dollar amounts.

Registered domestic partners (RDPs) who file single for federal must file

• If you do not have an entry for a line, leave it blank unless the

married/RDP filing jointly or married/RDP filing separately for California. If

instructions for a line specifically tell you to enter zero. Do not enter a

you are an RDP and file head of household for federal purposes, you may file

dash or the word “NONE.”

head of household for California purposes only if you meet the requirements

to be considered unmarried or considered not in a domestic partnership.

Name(s) and Address

Nonresident Alien – A joint tax return may be filed if, in the case of a

Print your first name, middle initial, last name, and street address in the

nonresident alien married to a United States citizen or resident, both

spaces provided at the top of Long Form 540NR.

spouses/RDPs elect to treat the nonresident alien spouse/RDP as a resident

for tax purposes.

Additional Information

Use the Additional Information field for “In-Care-of” name and other

If You Filed Federal Form 1040NR or Form 1040NR-EZ, you do not qualify

supplemental address information only.

to use the head of household or married/RDP filing jointly filing statuses.

Instead, use single, married/RDP filing separately, or qualifying widow(er)

Foreign Address

filing status, whichever applies to you.

If you have a foreign address enter the city, foreign country name, foreign

province/state/county name, and foreign postal code on the appropriate line.

If You File as Head of Household, do not claim yourself or a nonrelative as

Do not abbreviate the foreign country name. Follow the country’s practice for

the qualifying individual for head of household. Get FTB Pub. 1540, California

entering the province/state/county name and foreign postal code.

Head of Household Filing Status, for more information. See “Where To Get

Income Tax Forms and Publications” on page 62.

Principal Business Activity (PBA) Code

For federal Schedule C (Form 1040), Profit or Loss From Business (Sole

Exemptions

Proprietorship) business filers, enter the numeric PBA code from federal

Schedule C (Form 1040), line B.

Line 6 – Can be Claimed as a Dependent

Date of Birth (DOB)

Check the box on line 6 if someone else can claim you or your spouse/RDP

Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing status is

as a dependent on their tax return, even if they chose not to.

married/RDP filing jointly or married/RDP filing separately, enter the DOBs in

the same order as the names.

Line 7 – Personal Exemptions

Prior Name

Did you check the box on line 6?

If you or your spouse/RDP filed your 2012 tax return under a different last

No Follow the instructions on Long Form 540NR, line 7.

name, write the last name only from the 2012 tax return.

Yes Ignore the instructions on Long Form 540NR, line 7. Instead, enter the

amount shown below for your filing status:

Social Security Number (SSN) or Individual

• Single or married/RDP filing separately, enter -0-.

Taxpayer Identification Number (ITIN)

• Head of household, enter -0-.

• Married/RDP filing jointly and both you and your spouse/RDP can

Enter your SSNs in the spaces provided. If you file a joint tax return, enter

be claimed as dependents, enter -0-.

the SSNs in the same order as the names.

• Married/RDP filing jointly and only one spouse/RDP can be claimed

If you do not have an SSN because you are a nonresident or a resident alien

as a dependent, enter 1.

for federal tax purposes, and the Internal Revenue Service (IRS) issued you

Do not claim this credit if someone else can claim you as a dependent on

an ITIN, enter the ITIN in the space provided for the SSN.

their tax return.

540NR Tax Booklet 2013 Page 17

Instructions For Long Form 540nr - California Nonresident Or Part-Year Resident Income Tax Return - 2013

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