2335: VITA Military Worksheet (Revision 2019-09)
California · FTB · Used for tax years 2024, 2025, 2026
FTB 2335, the VITA Military Worksheet, helps determine income taxable to California when preparing military part-year or nonresident returns. It records residency, military status, domicile, income, and adjustments for the taxpayer and spouse or registered domestic partner.
Who files this form
FTB 2335 is a worksheet used to help prepare military California part-year or nonresident returns only. It helps determine income taxable to California.
The form does not state who is required to file the worksheet.
What you'll need
- Completed federal Form 1040, including Schedule 1 entries for income and adjustments.
- California Form 540NR and Schedule CA (540NR), which the worksheet references for California adjustments and taxable amounts.
- Applicable income forms listed on the worksheet: W-2, 1099-INT, 1099-G, 1099-R, and W-2G.
- Taxpayer and spouse or registered domestic partner (RDP) information, including names, months of California residency and nonresidency, military status, and domicile information.
The worksheet also refers to FTB Publication 1032, Tax Information for Military Personnel, for examples of income reporting requirements.
Common mistakes
- Starting before the federal return is complete. The worksheet says to complete the taxpayer’s federal Form 1040 first.
- Using the worksheet for other returns. It is intended only for military California part-year or nonresident returns.
- Leaving applicable Yes/No items unanswered. The California adjustments section directs you to check Yes or No for all listed items that relate to the taxpayer’s California Form 540NR.
Questions people ask
What does this worksheet help determine?
It helps determine income taxable to California when preparing military California part-year or nonresident returns.
Where do the federal income entries come from?
Use entries from the completed federal Form 1040 and Schedule 1 to complete the worksheet’s income and adjustment sections.
Does the worksheet include information for a spouse or registered domestic partner?
Yes. It has separate fields for the spouse or RDP’s residency, nonresidency, military status, and domicile, along with separate income columns.
How are the California taxable amounts determined?
The worksheet directs you to use California domicile and residency law to fill in the columns showing what is taxable to California. It separates resident and nonresident amounts for the taxpayer and spouse or RDP.
Where can I find examples of military income reporting requirements?
The worksheet refers you to FTB Publication 1032, Tax Information for Military Personnel.