Schedule CA (540NR): California Adjustments - Nonresidents and Part-Year Residents (2024)
California · FTB · Used for tax years 2024
Schedule CA (540NR) is a supporting schedule attached to California Form 540NR for nonresidents and part-year residents. It reports residency information, adjustments for differences between federal and California tax law, and income earned or received as a California resident or
Who files this form
Schedule CA (540NR) is the California adjustments schedule for nonresidents and part-year residents filing Form 540NR for tax year 2024. It covers residency information, income adjustments, adjustments to federal itemized deductions, and California taxable income.
The form does not state filing thresholds or detailed rules for who must file.
What you'll need
The form refers to these documents and details, depending on which lines apply to you:
- Your federal Form 1040 or 1040-SR, Schedule 1, and Schedule A for federal income, adjustments, and itemized deduction amounts.
- Federal Forms W-2 for wages and Form 1098 for reported home mortgage interest and points.
- Residency details for you and your spouse/RDP, including states of residence, move dates, days spent in California, California property ownership, and earlier periods of California residency.
- Other federal or California forms named on the lines you complete.
Specific attachment directions include:
- Attach Form FTB 3913 for moving expenses on Part II, Section C, line 14.
- Attach federal Form 4684 for casualty or theft losses on Part III, line 15.
- Attach federal Form 2106 for unreimbursed employee expenses on Part III, line 19, if required.
How to file
Attach Schedule CA (540NR) behind Form 540NR, Side 6, as a supporting California schedule.
Transfer California taxable income from Part IV, line 5, to Form 540NR, line 35. If the amount is less than zero, enter zero.
The supplied form text does not give a mailing address or e-file directions.
Common mistakes
- Forgetting the attachment placement. The form's “Important” notice says to attach this schedule behind Form 540NR, Side 6, as a supporting California schedule.
Questions people ask
Whose residency information should I enter?
Complete all applicable lines in Part I for yourself and your spouse/RDP for taxable year 2024.
What is the difference between columns D and E in Part II?
Column D shows total amounts using California law as if you were a California resident. Calculate it by subtracting column B from column A, then adding column C. Column E shows income earned or received as a California resident and income earned or received from California sources as a nonresident.
What if I did not itemize on my federal return but will itemize for California?
Check the box at the beginning of Part III for that situation.
How do I calculate the deduction percentage in Part IV?
Divide Part II, line 27, column E, by Part II, line 27, column D. Carry the decimal to four places. If the result is greater than 1.0000, enter 1.0000. If it is less than zero, enter zero.