Looking for a California Ftb Form 540 Templates? Download it for free!

Get 540NR Booklet for all pages noted in 540NR (Short) instructions

Instructions for Short 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

Filing Status

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

Line 1 through Line 5 – Filing Status

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

See page 3 for the requirements for each of the filing statuses. Then check

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

the box on the Short Form 540NR that applies to you. If your filing status is

Tax Return. You will use information from your federal income tax return to

married/RDP filing separately, use the Long Form 540NR.

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

Nonresident Alien

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

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

A joint tax return may be filed if, in the case of a nonresident alien married/

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

RDP to a United States citizen or resident, both spouses/RDPs elect to treat

page 62.

the nonresident alien spouse/RDP as a resident for tax purposes.

You cannot use Short Form 540NR if any of the items below apply to you.

Residency

Instead use Long Form 540NR.

• Your filing status is married/RDP filing separately.

Complete the residency portion by checking all of the boxes that apply to you

• You or your spouse/RDP are 65 or older.

and your spouse/RDP, and provide the applicable information.

• You are claiming more than five dependents.

“Residence” is the place where you have the closest ties.

• Your total income is more than $100,000.

“Domicile” is the place where you voluntarily establish yourself and your

• You have interest income from U.S. Obligations, U.S. Treasury Bills,

family, not merely for a special or limited purpose, but with a present

Notes, Bonds, or other sources that is taxable for federal purposes and

intention of making it your true, fixed and permanent home and principal

exempt for state purposes.

establishment. It is the place where, whenever you are absent or away, you

• You qualify for the California Nonrefundable Child and Dependent Care

intend to return.

Expenses Credit.

• You have withholding from Form 592-B, Resident and Nonresident

Get FTB Pub. 1031, Guidelines for Determining Resident Status, for more

Withholding Tax Statement or Form 593, Real Estate Withholding Tax

information. Go to ftb.ca.gov or see “Where To Get Income Tax Forms and

Statement.

Publications” on page 62.

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

✓

Tip

Exemptions

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

Caution: If you or your spouse/RDP are 65 or older, use the Long Form 540NR.

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

Line 6 – Can be Claimed as Dependent

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

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

on Short Form 540NR, so the line number that follows line 19 on

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

Short Form 540NR is line 31.

Line 7 – Personal Exemptions

Name(s) and Address

Did you check the box on line 6?

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

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

blue ink, in the spaces provided at the top of Short Form 540NR.

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

amount shown below for your filing status:

Additional Information

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

• Single, enter -0-.

supplemental address information only.

• Head of household, enter -0-.

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

Foreign Address

be claimed as dependents, enter -0-.

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

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

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

as a dependent, enter 1.

lines. Do not abbreviate the foreign country name. Follow the country’s

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

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

their tax return.

Date of Birth (DOB)

Enter your DOBs (mm/dd/yyyy) in the spaces provided. If you file a joint tax

Line 8 – Blind Exemptions

return, enter the DOBs in the same order as the names.

The first year you claim this exemption credit, attach a doctor’s statement

to the back of Short Form 540NR indicating that you or your spouse/RDP is

Prior Name

visually impaired. Visually impaired means not capable of seeing better than

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

20/200 while wearing glasses or contact lenses, or if your field of vision is

write the last name only from the 2012 tax return.

not more than 20 degrees.

Social Security Number (SSN) or Individual Taxpayer

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

their tax return.

Identification Number (ITIN)

Line 10 – Dependent Exemptions

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

To claim an exemption credit for each of your dependents, write each

the SSNs in the same order as the names.

dependent’s first and last name and relationship to you in the space

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

provided. The persons you list as dependents must be the same persons you

for federal tax purposes, and the IRS issued you an ITIN, enter the ITIN in

listed as dependents on your federal income tax return. Count the number

the space provided for the SSN.

of dependents listed and enter the total in the box on line 10. Multiply the

number you entered by the pre-printed dollar amount and enter the result.

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

If you are claiming more than four dependents attach a separate schedule. If

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

you are claiming more than five dependents, use Long Form 540NR.

540NR Tax Booklet 2013 Page 9

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

Related Articles

Related forms

Related Categories