737 Worksheet: California Registered Domestic Partners Adjustments Worksheet — Recalculated Federal Adjusted Gross Income (2025)
California · FTB · Used for tax years 2025
This worksheet recalculates federal adjusted gross income for California registered domestic partners using the same rules applicable to spouses. It records both taxpayers’ income and adjustments for entry on Form 540 or 540NR and includes instructions for combining federal itemi
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 a section for adjustments to federal itemized deductions.
The worksheet does not state specific filing requirements.
What you'll need
Have these documents available to complete the worksheet:
- Each partner’s original federal return, including Form 1040 and Schedule 1, for the income and adjustment amounts that apply.
- Forms W-2 for wages reported in box 1.
- Any applicable federal forms referenced for your entries, such as Form 2441 for taxable dependent care benefits or Form 8839 for employer-provided adoption benefits.
- A completed federal Schedule A (Form 1040) for each taxpayer if completing Part II, Adjustments to Federal Itemized Deductions.
The worksheet also asks for the name or names shown on the return and an SSN or ITIN.
Questions people ask
What goes in columns A through D?
Columns A and B are for taxable amounts from Taxpayer One’s and Taxpayer Two’s original federal returns. Column C is for adjustments. Column D is for adjusted federal amounts using the same rules that apply to spouses.
How is recalculated federal adjusted gross income calculated?
Line 10 totals the specified income amounts in column D. Line 26 totals the adjustments to income in column D. On line 27, subtract line 26 from line 10.
Where do I enter the result on my California return?
Enter the amount from line 27 on Form 540 or Form 540NR, line 13.
How do we handle federal itemized deductions?
Part II says to complete a federal Schedule A (Form 1040) for each taxpayer. Combine both taxpayers’ line items to arrive at the amounts for column A of Schedule CA (540), Part II, or Schedule CA (540NR), Part III.