737 Worksheet: California Registered Domestic Partners Adjustments Worksheet — Recalculated Federal Adjusted Gross Income (2024)
California · FTB · Used for tax years 2024
The California Registered Domestic Partners Adjustments Worksheet recalculates federal adjusted gross income using the same rules applicable to spouses. It records both taxpayers’ income and adjustments for use on Form 540 or 540NR and includes instructions for combining federal
Who files this form
This worksheet is for California registered domestic partners to recalculate federal adjusted gross income using the same rules that apply to spouses. It also includes adjustments to federal itemized deductions.
The worksheet does not state who is required to file it.
What you'll need
The worksheet uses information from:
- Each partner’s original federal return, including Form 1040 and Schedule 1 income and adjustments.
- Federal Forms W-2 for wages reported in box 1.
- Other federal forms referenced on lines that apply to you, such as Form 2441 for taxable dependent care benefits or Form 8839 for employer-provided adoption benefits.
For Part II, complete a federal Schedule A (Form 1040) for each taxpayer. Combine the corresponding line items for Schedule CA (540), Part II, or Schedule CA (540NR), Part III.
Questions people ask
What goes in columns A and B?
Column A is for Taxpayer One’s taxable amounts from their original federal return. Column B is for Taxpayer Two’s taxable amounts from their original federal return.
What are columns C and D for?
Column C is for adjustments. Column D is for adjusted federal amounts using the same rules that apply to spouses.
Where does the recalculated income amount go?
On line 27, subtract line 26 from line 10 in column D. Enter the result on worksheet line 27 and on Form 540 or Form 540NR, line 13.
How do we handle federal itemized deductions?
Complete a federal Schedule A (Form 1040) for each taxpayer. Combine the corresponding line items for both taxpayers to determine the amounts for column A of Schedule CA (540), Part II, or Schedule CA (540NR), Part III.