State of California Franchise Tax Board Publication 1098...

State of California Franchise Tax Board Publication 1098Part II(2012)

Annual Requirements and Specifications for the Development of 2D Barcode

FTB Pub. 1098, Part II (NEW 2012) Page 1

TABLE OF CONTENTS

ALL FTB 2D BARCODE TAX FORMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Who Must Get Approval for 2D Barcode Tax Forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 How Does the 2D Barcode Forms Approval Process Work? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Electronic Forms Review Process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X What the Company Should Do for its Customers and Clients . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Preparer Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Print Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Submitting 2D Barcode Forms to FTB for Approval . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Submission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X First Submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Resubmission (Second review for approval) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Benefits of Following the Guidelines for the Development of 2D Barcode . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Consequences of Not Following the Guidelines for the Development of 2D Barcode . . . . . . . . . . . . . . . . . . . . . . . . . . . .X How to Contact the FTB Regarding 2D Barcode Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Guidelines for Form FTB 3830, 2D Barcode Data Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X How Must the Form FTB 3830 Appear? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X Test Scenarios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .X General Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Header Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Barcode Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX County Abbreviation List. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Form FTB 3830 Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Form 540 Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX California Schedule W-2 Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Schedule CA (540) Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Form FTB 5805 Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Schedule D (540) Specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX Schedule P (540) Specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XX

FTB Pub. 1098, Part II (NEW 2012)

ALL FTB 2D BARCODE TAX FORMS

What’s New

2D BarcodeFor the 2012 tax year, 2D barcodes will be available on Form 540 and certain attached forms and schedules. CTPs have the option to develop either a 2D barcode Form 540 or a scannable Form 540 for tax year 2012. We plan to obsolete the scannable Form 540 after the 2012 tax year.

IntroductionPub. 1098, Part II, Annual Requirements and Specifications for the Development of 2D Barcode, designed for the preparation of 2 dimensional (2D) barcode enabled forms. It is not a substitute for Pub. 1098, Part I, Annual Requirements and Specifications for the Development and Use of Substitutes, Scannable, and Reproduced Tax Forms. The 2D barcode specifications is fully compliant with “Tax Forms Processing, 2D Bar Coding Standards, Revision 2010v1, dated October 31, 2010,” a standard issued by the Federation of Tax Administration (FTA) and accepted by the National Association of Computerized Tax Preparers (NACTP). The following requirements and specifications are used to create 2D barcodes and outlines the order and type of data expected in the various 2D barcodes.For 2012, the Franchise Tax Board (FTB) will accept 2D barcodes of the following six forms: • Form 540,California Resident Income Tax Return• Form FTB 5805, Underpayment of Estimated Tax by

Individuals and Fiduciaries• Schedule CA (540),California Adjustments-Residents• Schedule D (540),California Capital Gain or Loss

Adjustment • Schedule P (540), Alternative Minimum Tax and Credit

Limitations • California Schedule W-2, Wage and Tax StatementThe software must ensure that printed data on the tax forms and encoded data in the 2D barcode are an exact match.When submitting 2D forms, all 6 forms, including the 3830 are included under one pdf in each package. Refer to the PDF naming convention document listed on the CTP Restricted website.

Who Must Get Approval for 2D Barcode Tax Forms Any company that develop and use 2D barcode tax forms must get approval from the FTB. The company must get approval from the FTB if it develops: • 2D barcode tax forms using its own tax software

programs. • Tax software programs to be used with 2D barcode tax

forms developed by another company. The company must get forms approval from the FTB annually, before it releases or distributes 2D barcode tax forms (that require approval) to its customers or clients.

If your company is described above, your customers or clients do not need to get additional approval from the FTB to use your FTB-approved 2D barcode tax forms. However, they should verify that your 2D barcode tax forms have the FTB’s approval. Examples of customers or clients, who should verify approval, by asking you for a copy of your FTB approval letter(s), are: • Tax practitioners who purchase software that produces

2D barcode tax forms.• Software providers who sell the products of tax

software developers who design 2D barcode tax forms.

How Does the 2D Barcode Forms Approval Process Work? Submit all 2D barcode forms that require approval to the FTB for review before you distribute or release them, or related products, to your customers or clients. See the Pub. 1098, Part I “DO NOT FILE Message Requirements” on page 6 and “Submitting Forms to the FTB for Approval” on page 16 for more information. Do not submit 2D barcode forms for review until the FTB posts the final version on the CTP Restricted Directory . When we receive your company’s review package, we will acknowledge receipt by sending an email or fax to your company’s contact person. We will attach a letter that will include the following information: • Company contact name • Company name • Review package cover letter date• The expected review completion date • The contents of the review package When we complete our review, we will respond back to vendors via SWIFT an approval letter to the company’s contact person.1 The letter will include a list of the form(s) sent and the review results will indicate “approved as is,” “approved, if corrected,” or “disapproved.” The vendor’s SWIFT account will also include a copy of any form(s) that need corrections. Please note the following: • Companies do not have to resubmit forms with an

“approved, if corrected” result. However, companies must make all necessary corrections before they release those forms to their customers or clients.

• If the results of the review indicate a form is “disapproved,” companies must resubmit the form after they make the corrections. For instructions on how to resubmit a “disapproved form,” see “Submitting Forms to the FTB for Approval” on page XX.

• The FTB does not review or approve the logic of specific software programs or confirm the calculations entered on substitute and/or 2D barcode tax forms output from software programs. The accuracy of software programs is the responsibility of the software developer, distributor, and user.

• If you submit forms printed from different printers, identify the printer type with a removable note on the front of the form (or write the printer type on the back).


ALL FTB 2D BARCODE FORMS

(This applies to those forms submitted to the FTB via hard copy, not through SWIFT.)

Electronic Forms Review ProcessFor 2013 we will continue to use the electronic forms review process SWIFT, with the zip file naming convention as revised last year. The naming convention should contain all of the following: • 3-digit CTP ID number • 4-digit year (YYYY) • 2-digit month (MM) • 2-digit day (DD) • 2-digit version (XX) followed by .zip: (ex.

0512012081201.zip) Files the company submits through SWIFT with an incorrect file name will receive an automatic acknowledgement response stating the package was rejected and give reasons why. To ensure an efficient transmission, please refer to the naming convention above.

What the Company Should Do for its Customers and Clients Provide your customers and clients with all of the information and instructions they need to produce accurate 2D barcode tax forms. The information and instructions that you provide should clearly inform your customers and clients about:• The hardware requirements they will need to

successfully “run” your software product. • The printer requirements necessary to print FTB

approved forms (including a complete list of printers that your software does not support; the printer fonts they will need to print the required graphics, etc.; and how to use printer font cartridges, if applicable).

• How to get software enhancements and the importance of “loading” them to their PCs.

• The importance of registering their business name and address with your company, if applicable.

• The importance of complying with error messages and edit checks, that they may see as a “pop-up” message on their PC screen.

• All other information that helps to ensure they use your software products correctly.

• How to enter taxpayer name and address information in the entity area on all personal income tax returns.

Also, upon request: • Provide your customers and clients with a copy of your

FTB forms approval letter(s). • Provide a copy of notice(s) of correction(s) to software

sent to your customers and clients. The FTB’s goal is to avoid delayed processing of tax returns where 2D barcodes are missing by asking you to provide your customers with appropriate instructions and text explaining what the barcodes are and why they are important. Tax preparation software must contain a brief explanation of what a 2D barcode is and inform taxpayers that any changes made to a tax return after printing will not be reflected in the 2D barcode unless they print a new tax

return. Handwritten changes on computer-generated tax returns are not acceptable and will be given lowest priority within the data workflow. Failure to print a new tax return after making changes will severely impact FTB processing and may introduce errors.

Preparer Requirements For those tax returns prepared by someone other than the taxpayer, the identifying fields for preparer name, phone, and PTIN/EIN are mandatory. The tax professional software must ensure that paid preparer information has been entered prior to printing.

Print Requirements PrintScaling = None Duplex = Simplex . There is a setting in the PDF specifications that can be set in each file that will force the document to print without being shrunk. When using PDF files to save and/ or print tax returns, the following PDF Viewer Preferences or properties must be set by the vendor application. Setting the Print Scaling property to none will override the local setting and force the document to print without scaling. Setting the Duplex property to Simplex will override local settings and force the documents to be printed single sided. Simplex printing is a requirement for 2D barcode returns. Iinclude this setting in all instructions to the user for printing a tax return.

Submitting 2D Barcode Forms to the FTB for Approval Do not submit 2D barcode forms for review until the FTB posts the final version on the CTP Restricted Directory. Doing so will reduce delays in the review process. Before a company submits any 2D barcode forms to the FTB for approval, we recommend a complete review of Pub. 1098, Part I and Part II.FTB only approves the appearance of the printed substitute forms and the 2D barcode readability. We do not certify the logic of specific software, or the calculation of formulas entered on any forms. Nor do we approve specific equipment or the process used in producing the substitute and 2D barcode tax forms, but do require that the substitute and 2D barcode tax forms meet the FTB’s standards. All forms are required to have document ID, CTP ID, and anchor marks. These items must be placed in accordance with FTB’s exact positioning requirements for that form (refer to Pub. 1098, Part I). Each form must contain the exact number of tax data fields, taxpayer ID fields, line items, and keying symbols as the official FTB form. In the event that a 2D barcode is unreadable, the exact positioning will allow software to capture and “read” the data. FTB will be validate content in the 2D barcode. For example: Fatal Error On a married/RDP filing joint tax return, if the spouse/

RDP name is reflected on the tax return but not present in the 2D barcode, it will be considered a Fatal Error and will be rejected.



SubmissionDo not submit 2D barcode forms for review until the FTB posts the final version on the CTP Restricted Directory.We will continue to use the two processes, electronic or paper, for 2D barcode form submission as follows:• When submitting 2D barcode forms, all six forms and

form FTB 3830 must be included under one pdf in each package. Refer to the PDF naming convention document listed on the CTP Restricted website.

• Electronic – Submit two original scenarios with different taxpayer data generated by the software’s tax engine. FTB Form 3830 and the six substitute forms must be submitted together in two different files within one zip file.

• Paper – Submit two copies of two original scenarios with different taxpayer data generated by the software’s tax engine. FTB Form 3830 and the six substitute forms must be submitted together.

First Submission To avoid delays in the review process, follow these instructions: 1. Include a cover letter with every review package. 2. If your company’s software product does not support a

particular field or field size, etc., indicate this fact in the company’s cover letter. This is important.

3. Number of forms that you must submit: • For electronic process, submit 2 original samples

with different taxpayer information. • For paper process, submit 2 copies of 2 original

samples with different taxpayer information. Sample pages should not be double sided. Do not submit any blank forms .

• Use the 2D Barcode Approval Checklist (page XX). • Do not submit a fax copy on first submission.

Original sample documents are required. • For electronic review process, send forms by SWIFT.

Select the ToFTB folder • For paper review process, send forms by courier,

freight, or UPS to: ATTN: SUBSTITUTE FORMS FILING METHODS SECTION FRANCHISE TAX BOARD 9646 BUTTERFIELD WAY M/S F 284 SACRAMENTO CA 95827 4. The FTB recommends that you use a courier, freight,

or UPS service when you submit your forms for review. This will help ensure that the Filing Methods Section receives your review package on the same day it is received at the FTB. If you prefer to use the U.S. Postal Service “regular mail service,” see the FTB’s PO Box address on page XX.

• For electronic review process, send forms by SWIFT Select the ToFTB folder

• Click “Browse” to view the files on your computer • Select the file to be uploaded • Click“UploadFil``7410As1QWE34R56`”button

In most cases, FTB will complete the first review of your 2D barcode form(s) within ten business days of receipt.

Resubmission (Second review for approval) Electronic Resubmmision (if applicable) Include a cover letter with your resubmitted review

package and indicate in caps, “RESUBMISSION” where it can be easily seen. This is critical . If your company’s software product does not support a particular field or field size, etc., indicate this fact in the company’s cover letter. • SendcorrectedformsbySWIFT.SelecttheToFTB

folder • Click “Browse” to view the files on your computer • Select the file to be uploaded • Click “Upload File” button

Paper Resubmission (if applicable) To avoid delays in any second review process, follow

these instructions: 1. Make all corrections identified at first review. 2. Include a cover letter with your resubmitted review

package and indicate in caps, “RESUBMISSION” where it can be easily seen. This is critical. If your company’s software product does not support a particular field or field size, etc., indicate this fact in the company’s cover letter (or fax coversheet).

3. If you submit forms printed from different printers, identify the printer type with a removable note on the front of the form (or write the printer type on the back).

4. Resubmit your forms by fax only if the FTB-approval letter indicates that you may. Your forms may be submitted by fax at 916.845.9245.

5. If the approval letter does not say “by fax if desired” you must resubmit a hard copy document for us to review. (In some cases, it may be necessary to resubmit more than one hard copy.) Send your resubmission by courier, freight, or UPS to the address shown on page 16.

We will complete the review of your resubmission within three days of receipt.

Benefits of Following the Guidelines for the Development of 2D Barcode • The FTB will be able to complete its review and

respond quickly (within ten business days from date received).

• The FTB will be able to process approved CTP tax forms which will result in fast, accurate processing and quick refunds for your customers’ clients.

• Software companies will have satisfied customers and clients who have confidence in the software product(s) they use.

Consequences of Not Following the Guidelines for the Development of 2D Barcode The FTB will work with CTPs to correct any errors found on their tax forms during review. However, if a software company releases forms that fail to follow the



“Guidelines for the Development of 2D Barcode,” the FTB: • Will require the software company contact person

to send proof (e.g., revised forms, excerpts from revised user manuals, release letters for new versions of software, etc.) that the company corrected all errors and notified their customers and clients of the corrections.

• Will publish the software company name in certain publications and the FTB website, stating that the software company did not follow the “Guidelines for the Development of 2D Barcode .” The FTB will publicize such a violation even if the software company subsequently corrects all errors.

• May notify taxpayers, if the software company fails to correct all errors, that their refund was delayed because the software company’s tax forms did not have the FTB approval.

How to Contact the FTB Regarding 2D Barcode Forms For questions about the Substitute Forms Program, call916.845.4522or916.845.6272,orsendemailtosubstituteforms@ftb .ca .gov. To mail correspondence regarding 2D barcode forms and related issues: ATTN: SUBSTITUTE FORMS FILING METHODS SECTION FRANCHISE TAX BOARD PO BOX 1468 M/S F 284 SACRAMENTO CA 95812-1468

Guidelines for Form FTB 3830 2D Barcode Data Sheet

How Must the Form FTB 3830 Appear? The FTB can accommodate up to four barcodes per form. The first two barcodes must be the Form 540. Print the remaining barcodes in the order the forms should be sorted according to the Publication 1095D, Tax Practitioner Guidelines for Computer-Prepared Returns. If the tax return exceeds four barcodes, print as many forms as needed to capture the tax return. When there are multiple form FTB 3830s, increment page numbers in the Doc ID string. For example, the Doc ID for the first form FTB 3830 would be “8351124”, the second form FTB 3830 would be “8352124”, and the third form FTB 3830 would be “8353124”, etc. We recognize that some company’s software is limited to placing only one barcode per sheet. In this instance, print as many forms FTB 3830 needed to capture the tax return. When there are missing barcodes (due to blank forms), the subsequent barcodes may be shifted up to occupy the otherwise blank barcode space on form FTB 3830.

Test Scenarios 2D Barcode Approval Checklist Prepare 2 test tax return scenarios according to the following requirements: � Each test scenario must include a 2D barcode tax return with Form 540, FTB 3830, California

Schedule W-2, FTB 5805, Schedule CA (540), Schedule P (540), and Schedule D (540). See below for specific data required on each form for the test scenarios.

� Data printed in the 2D barcode must match the data on the tax forms. � Follow the substitute tax forms guidelines for reproducing Form 540, FTB 3830, California Schedule

W-2, FTB 5805, Schedule CA (540), Schedule P (540), and Schedule D (540). See Pub. 1098, Part I "Guidelines for Preparing Substitute Tax Forms" b e g i n n i n g o n page 18.

Form 540 � Follow S c a n n a b l e F o r m 5 4 0 g u i d e l i n e s f o r a l l e n t i t y f i e l d s . See Pub. 1098, Part

I "PIT Entity Entry Instructions" b e g i n n i n g o n page 26. � Have all entity fields in the correct location. S ee Pub. 1098, Part I "Scannable Form 540

Specifications" beginning on page 34. � Follow S c a n n a b l e F o r m 5 4 0 g u i d e l i n e s for Line Geometry, Anchor Marks, CTP ID,

Document ID String, Conventional Forms, and Keying Symbols and Source Codes. S ee Pub. 1098, Part I "Scannable Form 540 Approval Checklist" on page 33.

Provide an example of: � A single filer. � A married/RDP filing joint filer. � A fiscal year filer (index 5). * � A calendar year filer. � An example without a Private Mailbox (PMB) and number/letter (index 14). � An example with a Private Mailbox (PMB) and number/letter (index 14). � An additional address “in care of” (index 15). � An Executor/Guardian (index 16). � A Principal Business Activity (PBA) Code (index 18). � An example without taxpayer Date of Birth (DOB) and spouse/RDP DOB (index 23 and 24). � An example with taxpayer Date of Birth (DOB) and spouse/RDP DOB (index 23 and 24). � An entry without Prior Name field taxpayer and spouse/RDP (index 25 and 26). � An entry with Prior Name field taxpayer and/or spouse/RDP last name only (index 25 and/or 26). � An entry for taxpayer and/or spouse/RDP deceased date, military, or disaster indicator in the

PACARRP “RP” area (index 27). � An entry for filing status (index 28). � An entry of 2 dependents (index 33 – 38). � An entry of 6 dependents (index 33 – 44) on the first barcode and (index 48 – 53) on the second

barcode. � A positive AGI amount on line 17 (index 52). � A negative AGI amount on line 17 (index 52). � An entry on line 31 for FTB 3800 (index 56) or FTB 3803 (index 57). * � An entry on line 34 for Schedule G-1 (index 61) or FTB 5870A (index 62). * � An entry on line 43 (index 68, 69, and 70). � An entry for AMT on line 61 (index 78). � An entry for other taxes and credit recapture on line 63 (index 81 and 82). * � An entry for use tax on line 95 (index 94). � An entry of 3 voluntary contributions (index 5 – 22), your choice. � A balance due on line 111 (index 24). � An underestimate penalty on line 113 (index 27) � A refund on line 115 (index 28).

Test Scenarios � A direct deposit on line 116 (index 29; index 30 or 31; index 32; and index 33). � A paid preparer in the signature area (index 40, 41, 42, 43, 44, and 45). Mandatory, professional

products only. � A third party designee (index 46). ∗ If your software does not support specific fields on this list, please be sure to indicate that

information in your company’s review package cover letter. FTB 3830 Provide an example of: � Print taxpayer name and SSN for single filer. � Print taxpayer and spouse/RDP name and SSN for married/RDP filing joint filer. � On side 1, print the first two barcodes from Form 540. Schedule W-2 Provide an example of: � Provide Schedule W-2 that contains 2 employee wage and tax statements. � Provide two occurrences of the Schedule W-2 (804-1, 804-2) that contains 4 employee wage and tax

statements. � A taxpayer name (index 5 – 7). � A taxpayer SSN (index 8). � An employer with a foreign address. � An entry on line 12 Codes (index 34, 36, or 38; or index 74, 76, or 78) and Amounts (index 35, 37, or

39; or index 75, 77, or 79). � An entry on line 13 (index 40, 41, or 42; or index 80, 81, or 82). Schedule CA (540) Provide an example of: � A taxpayer name (index 5 – 7). � A taxpayer SSN (index 8). � An entry on line 22; column A, column B, and column C (index 66, 67, and 68). � An entry on line 36; column A, column B, and column C (index 110, 111, and 112). � An entry on line 37; column A, column B, and column C (index 113, 114, and 115). � An entry on line 38 (index 116). � An entry on line 39 (index 117). � An entry on line 41 (index 119). � An entry on line 44 (index 122). FTB 5805 Provide an example of: � A taxpayer name (index 5 – 7). � A taxpayer SSN (index 8). � An entry on Part I, line 1 (index 9 or 10). � An entry on Part I, line 2 (index 11). � An entry on Part I, line 3 (index 13). � An entry on Part II, line 13 (index 22). Schedule D (540) Provide an example of: � A taxpayer name (index 5 – 7). � A taxpayer SSN (index 8). � 6 entries on line 1. � 20 entries on line 1. � An entry in column b.

Test Scenarios � An entry in column c. � An entry in column d. � An entry in column e. � An entry on line 12a (index 51). � An entry on line 12b (index 52). Schedule P (540) Provide an example of: � A taxpayer name (index 5 – 7). � A taxpayer SSN (index 8). � An entry on Part I, line 21 (index 40). � An entry on Part II, line 24 (index 42). � An entry on Part II, line 25 (index 43). � An entry on Part II, line 26 (index 44). � An entry for code and credit carryover in Part III, Section A, A2 (your choice). � An entry for code and credit carryover in Part III, Section B, B2 (your choice).



General Specifications

Encode type StandardPDF417 The 2D encode type is Standard PDF417

Error Correction Level 4 The error correction level in the current market-provided DLL is set to level 4.

Pixel shaving ON Pixel shaving improves read rates.

Resolution 600 dpi Dots per inch is 600.

Code word count Variable

Encryption None

Module-Aspect Ratio 3:1 The Y/X element ratio is 3.

Data Rows Variable

Data Columns 24

X-module Dimension 15 mils Max The X dimension width is a maximum of 15.0 Mils.

Reserved space 7.16“x1.7”Max The size of the barcode will vary according to the amount of information contained in the barcode. The size of the barcode cannot be greater than 7.6”widex1.7”high.

Data Rows Variable

Character Count per barcode 1395 Max

Field Delimiter Carriage Return Each field will be separated by a carriage return.

End of File Delimiter “*EOD*”

Location of Barcode(s) Form FTB 3830, 2D Barcode Data Sheet

Up to four barcodes may be printed on the data sheet. Leave ¼” margin of white space around each barcode.

Dollar Amounts Round all figures to whole dollars, no commas

Alpha Characters Upper Case only

Negative Amounts Use minus sign only

Unused Data No Zero fill, No Blank fill



Header Fields

Header Version Number NACTP standard is currently set at T1

CTP ID California CTP identification number

Tax Year Calendar Tax Year

Form Type Each barcode has a 3 to 6 character unique identifier

FormscontainingmoredatathancanfitinonePDF417barcodearesplittotwobarcodes and each has its unique Form Type.

For example:

• Form 540, Side 1 and Side 2 are encoded in one barcode and has the Form Type 310-01.

Form 540, Side 3 is encoded in another barcode and has the Form Type 310-02.

• ScheduleD(540)issplitintotwobarcodeswithFormType776-01and776-02respectively.

Forms that may appear more than once are appended with the “-##” suffix.

For example:

• First Schedule W-2 form (containes 2 employment records) has the Form Type 804-01. Second Schedule W-2 form (contains another 2 employment records) has the Form Type 804-02. Third Schedule W-2 form has the Form Type 804-03, and so on.

Header Fields Example

Index/ Field No .

Line/Box No .

Description Data Type A = Alpha

N = NumericAN = Alphanumeric

X = Checkbox

Length Value /

Comments

Special Printing Instructions on Substitute Form(s)Blank = Print in associated field

1 Header Header Version Number N 2 T1

2 Header CTP ID N 3

3 Gov’t Tax Year N 4 YYYY

4 Gov’t Form Type N 6 310-01



Barcode Summary

The six 2012 PIT return forms will be encoded in the folllowing eight 2D barcodes. The barcodes can be printed in any order.

Barcode Description Fields designate in this barcode

SampleHeader Fields

Description of Header Fields

1 Form 540 side 1 and 2 All fields on Form 540 page 1 and 2

T15552012310-01

Header versionCTP IDTax YearForm type = 540 part 1

2 Form 540 side 3 and dependents information

All fields on Form 540 page 3

T15552012310-02

Header versionCTP IDTax YearForm type = 540 part 2

3 Schedule W2 All fields T15552012804-01

Header versionCTP IDTax YearForm type = First W2

4 Schedule CA (540) All fields T15552012773

Header versionCTP IDTax YearForm type = 540CA

5 Form 5805 All fields T15552012767

Header versionCTP IDTax YearForm type = 5805

6 Schedule D (540) top half From “TP first name” to “section 1, line 15”

T15552012776-01

Header versionCTP IDTax YearForm type = Schedule D Part 1

7 Schedule D (540) bottom half From “section 1, line 16”to “line 12b”

T15552012776-02

Header versionCTP IDTax YearForm type = Schedule D Part 2

8 Schedule P (540) All fields T15552012797

Header versionCTP IDTax YearForm type = Schedule P



2012 Substitute Form 540 with 2D Barcode Assembly Guidelines

Federal tax return when required.

Supporting California forms and schedules

California Schedule W-2

Form 540, Side 3

Do not attach any withholding forms here. See Schedule W-2, Wage

and Tax Statement.

Form 540, Side 2

Form 540, Side 1

Enclose, but do not staple

Form 540-V and check or money order.

Form FTB 3830 (Important: If more than one form FTB 3830 prints, place all forms

FTB 3830 behind Form 540, Side 3.)



Tax Practitioner Tips for Computer-Preparing, Assembling, and MailingSubstitute Form 540 with 2D Barcodes

Item/Activity Substitute Form 540 with 2D Barcodes

Monetary Amounts(Taxpayer’s Tax Data)

Monetary amounts must print in the scanband and must be whole dollars without decimal points or other punctua-tion. Monetary amounts in the conventional area of the form must include decimal points or a vertical rule (penny line). Note: Most software is programmed to print whole dollars only followed by a decimal point..

Line 43 and Line 44 Credit acronym, code number, and amount will print on the applicable line(s) on Side 2 of the form. See example on page 8.

Direct Deposit of Refund (DDR)

DDR consists of three fields for two separate accounts:1) DDR routing number (Must be 9 positions. The first two positions must be 01 through 12 or 21 through 32).2) DDR account number.3) DDR account type. You must complete all fields for each DDR options you select. Otherwise, leave all fields blank .

Making Corrections* Do not make corrections on the tax return. Do not modify the name(s), address, or tax data information. If there is an error, print a new tax return.

Submit Original Tax Returns* Submit original (hardcopy) tax returns . Do not submit a photocopy. Tax returns should be single-sided, not two-sided.

2D Barcodes 2D Barcode print on form FTB 3830, 2D Barcode Data Sheet. Important: If more than one form FTB 3830 prints, place all forms FTB 3830 behind Form 540, side 3.

Attaching Wage Statements Attach California Schedule W-2, Wage and Tax Statement, directly behind Side 3 of scannable Form 540.

California Schedule W-2 – If your software does not populate this form, you must staple the “state” copy of federal Form(s) W-2, W-2G, and any Form(s) 592-B, 593, and federal Form(s) 1099 showing California tax with-held to it .

Attaching California Supporting Forms and Federal Forms

Scannable Form 540 may require attachments. Include California supporting forms and schedules behind California Schedule W-2, and follow with federal forms and schedules.

Payment and Form 540-V Enclose check or money order with Form 540-V, Payment Voucher for 540 Returns, with the tax return. Do not staple Form 540-V and check or money order to tax return . Make all payments in U.S. dollars and drawn against a U.S. financial institution. Clients should use black or blue ink to complete their check or money order.

Assembling Tax Return Assemble tax return according to assembly guidelines on page 13. Do not staple the tax return. Leave loose.

Where to Mail the Tax Return REFUND OR NO AMOUNT DUE: FRANCHISE TAX BOARD PO BOX 942840 SACRAMENTO CA 94240-0009

AMOUNT YOU OWE: FRANCHISE TAX BOARD POBOX942867 SACRAMENTOCA94267-0009



Country Abbreviation ListAfghanistan AFAkrotiri AXAlbania ALAlgeria AGAmerican Samoa AQAndorra ANAngola AOAnguilla AVAntarctica AYAntigua and Barbuda ACArgentina ARAmenia AMAruba AAAshmore and Cartier Islands ATAustralia ASAustria AUAzerbaijan AJBahamas BFBahrain BABaker Island FQBangladesh BGBarbados BBBelarus BOBelgium BEBelize BHBenin BNBermuda BDBhutan BTBolivia BLBosnia-Herzegovina BKBotswana BCBouvet Island BVBrazil BRBritish Indian Ocean Territory IOBritish Virgin Islands VIBrunei BXBulgaria BUBurkina Faso UVBurma BMBurundi BYCambodia CBCameroon CMCanada CACape Verde CVCayman Islands CJCentral African Republic CTChad CDChile CIChina CHChristmas Island KTClipperton Island IPCocos (Keeling) Islands CKColombia COComoros CNCongo (Brazzaville) CFCongo (Kinshasa) CGCook Islands CWCoral Sea Islands CRCosta Rica IVCote D’Ivoire (Ivory Coast) IVCroatia HRCuba CUCuracao UCCyprus CYCzech Republic EZDenmark DA

Dhekelia DXDjibouti DJDominica DODominican Republic DREast Timor TTEcuador ECEgypt EGEl Salvador ESEquatorial Guinea EKEritrea EREstonia ENEthopia ETFalkland Islands (Islas Malvinas)

FK

Faroe Islands FOFederated States of Micronesia

FM

Fiji FJFinland FIFrance FRFrench Polynesia FPFrench Southern and Antarctic Lands

FS

Gabon GBThe Gambia GAGeorgia GGGermany GMGhana GHGibraltar GIGreece GRGreenland GLGrenada GJGuam GQGuatemala GTGuernsey GKGuinea GVGuinea-Bissau PUGuyana GYHaiti HAHeard Island and McDonald Islands

HM

Holy See VTHonduras HOHong Kong HKHowland Island HQHungary HUIceland ICIndia INIndonesia IDIran IRIraq IZIreland EIIsrael ISItaly ITJamaica JMJan Mayen JNJapan JAJarvis Island DQJersey JEJohnston Atoll JQJordan JOKazakhstan KZKenya KEKingman Reef KQKiribati KRKorea, Democratic People’s Republic of (North)

KN

Korea, Republic of (South) KSKosovo KVKuwait KUKyrgyzstan KGLaos LALatvia LGLebanon LELesotho LTLiberia LILibya LYLiechtenstein LSLithuania LHLuxembourg LUMacau MCMacedonia MKMadagascar MAMalawi MIMalaysia MYMaldives MVMail MLMalta MTMan, Isle of IMMarshall Islands RMMauritania MRMauritius MPMayotte MFMexico MXMidway Islands MQMoldova MDMonaco MNMongolia MGMontenegro MJMontserrat MHMorocco MOMozambique MZManibia WAMauru MRNavassa Island BQNepal NPNetherlands NLNew Caledonia NCNew Zeland NZNicaragua NUNiger NGNigria NINiue NENorfolk Island NFNorthern Mariana Islands CQNorway NOOman MUOther Country OCPakistan PKPaiau PSPalmyra Atoll LQPanama PMPapua-New Guinea PPParacel Islands PFParaguay PAPeru PEPhilippines RPPitcairn Islands PCPoland PLPortugal POPuerto Rico RQQatar QARomania RORussia RS

Rwanda RWSaint Barthelemy TBSaint Martin RNSamoa WSSan Marino SMSao Tome and Principe TPSaudi Arabia SASenegal SGSerbia RISeychelles SESierra Leone SLSingapore SNSint Maarten NNSlovakia LOSlovenia SISolomon Islands BPSomalia SOSouth Africa SFSouth Georgia and the South Sandwich Islands

SX

Spain SPSpratly Islands PGSri Lanka CESt. Helena SHSt. Kitts and Nevis SCSt. Lucia Island STSt. Pierre and Miquelon SBSt. Vincent and the Grenadines

VC

Sudan SUSuriname NSSvalbard SVSwaziland WZSweden SWSwitzerland SZSyria SYTaiwan TWTajikistan TITanzania TZThailand THTogo TOTokelau TLTonga TNTrinidad and Tobago TDTunisia TSTurkey TUTurkmenistan TXTurks and Caicos Islands TKTuvalu TVUganda UGUkraine UPUnited Arab Emirates AEUnited Kingdom (England, Northern Ireland, Scotland, and Wales)

UK

Uruguay UYUzbekistan UZVanuatu NHVenezuela VEVietnam VMVirgin Islands VQWake Island WQWallis and Futuna WFWestern Sahara WIYemen (Aden) YMZambia ZAZimbabwe ZI


GUIDELINES FOR FORM FTB 3830

Form FTB 3830 Specifications

Definitions: ALPHA = A-Z (MUST BE ALL CAPS) NUMERIC = 0-9 ALPHANUMERIC = A-Z, 0-9 LEFT JUSTIFY = LJ RIGHT JUSTIFY = RJ

Print Begin Maximum End Line Print Field Print Field Number Identification Position Length Position Description

1-3 Blank lines – – – –

4 “Taxable Year” and underline 7 8 14 Conventional form size/style

4 Title of Form, “2D Barcode Data Sheet” 16 37 52 Conventional form size/style

4 “California Form” and underline 69 11 79 Conventional form size/style

4 Anchor Mark 59 2 60 Anchor mark, Conventional form size/style

5 Taxable Year Area “2012” 8 6 13 Conventional form size/style


5 Form Identifier (3830) Area 70 9 78 Conventional form size/style

6 Taxable Year Area “2012” 8 6 13 Conventional form size/style


6 Form Identifier (3830) Area 70 9 78 Conventional form size/style

6 Bold line 6 – 80 Conventional form size/style

“Important: Attach this form behind 7 Form 540, Side 3.” 8 35 42 Conventional form size/style

8 Taxpayer’s SSN or ITIN (mandatory) 9 11 19 Conventional form size/style

If Joint Return, Spouse’s/RDP’s SSN or ITIN 8 (mandatory) 44 11 54 Numeric, “–”9 Taxpayer’s First Name (mandatory) 9 11 19 Alpha, No embedded spaces

9 Taxpayer’s Middle Initial 22 1 22 Alpha, or blank

9 Taxpayer’s Last Name (mandatory) 24 17 40 Alpha

If Joint Return, Spouse’s/RDP’s First Name 9 (mandatory) 44 11 54 Alpha, No embedded spaces

9 If Joint Return, Spouse’s/RDP’s Middle Initial 57 1 57 Alpha, or blank

If Joint Return, Spouse’s/RDP’s Last Name 9 (mandatory) 60 17 76 Alpha

10 Blank line – – – –

11-21 “2D BARCODE” 7 73 79 Conventional form size/style







61 Blank line – – – –

Bottom Registration Mark, , Anchor Mark, End of bottom registration mark, anchor 62-63 and conventional form FTB 3830 – – – mark and conventional form size/style

63 CTP ID (mandatory) 32 3 34 Numeric

Numeric, “8351124” (page 1), “8352124” (page 2), 63 Doc. ID (mandatory) 40 7 46 “8353124” (page 3), etc.

Use Courier 12-point font, not bold, for taxpayer data (print lines 8-9) and CTP ID and Doc. ID (print line 63).


GUIDELINES FOR FORM FTB 3830

Form FTB 3830 Record Layout Note: Record Layout is Reduced

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01

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04 TAXABLE YEAR

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08P S S N X X X X X X X S / R S S N X X X X X

09P F I R S T N A M E X X P L A S T N A M E X X X X X X X X X S / R F I R S T N A M X S / R L A S T N A M E X X X X X X

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38302012 Title of FormCALIFORNIA FORM

Important: Attach this form behind the California Form 540, Side 3

2D BARCODE

2D BARCODE

2D BARCODE

2D BARCODE


GUIDELINES FOR FORM 540

Form 540 Specifications

Index/ Field No.

Line/ Box No.



X = Checkbox

Length Value / Comments



2 Header CTP ID N 3



5 Entity Fiscal Year ending N 4 MMYY

6 Entity Tax Payer (TP) first name A 11

7 Entity TP middle initial A 1

8 Entity TP last name A 17

9 Entity TP SSN N 9

10 Entity Spouse/Registered Domestic Partner (Sp/RDP) first name

A 11

11 Entity Sp/RDP middle initial A 1

12 Entity Sp/RDP last name A 17

13 Entity Sp/RDP SSN N 9

14 Entity TP Street address/PO/PM Box AN 30 Special chars: space – /

Include U.S. or Foreign street address.

15 Entity Additional Address AN 30 “In Care Of”

16 Entity Executor/Guardian AN 17 “Executor/Guardian”

17 Entity Apt/Ste AN 5 Do not include prefix i.e., APT, STE

18 Entity PBA code N 6

19 Entity City/Province AN 17 Include U.S. city or Foreign city/Province

Special chars: space –

20 Entity State A 2 Refer to Standard Abbreviations in Pub. 1098, Part I.

21 Entity Zip/Postal Code AN 20 Include U.S. zip or Foreign address


22 Entity Country AN 2 Refer to Country Abbreviation list

23 Entity TP DOB N 10 MM-DD-YYYY

24 Entity Sp/RDP DOB N 10 MM-DD-YYYY

25 Entity TP Prior Last Name A 17

26 Entity Sp/RDP Prior Last Name A 17




Index/ Field No.

Line/ Box No.



X = Checkbox



27 Entity TP, Sp/RDP Deceased Date, Military, Disaster Indicator

AN 4 D = TP deceased C = Sp/RDP deceased U = Military 9 = Disaster

28 1-5 Filing Status: single, married/RDP filing jointly, married/RDP filing separately, Head of household, qualifying widower with dependent child Check boxes

N 1 1 = Single 2 = Married/RDP filing jointly 3 = Married/RDP filing separately 4 = Head of household 5 = Qualifying widower with dependent child

Print: Check mark

29 Filing status different from IRS Check box

X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

30 6 Claimed as dependent Check box

X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

31 9 Senior No N 1

32 9 Senior Amount N 15

33 10 1Dependent first name A 11

34 10 1Dependent last name A 17

35 10 1Dependent relationship A 26









44 10 4Dependent relationship A 26 If more than 4 dependents continue capturing on index 48.

45 10 Number of dependents quantity N 2

46 10 Number of dependents amount N 15

47 11 Exemption amount N 15

48 12 Wages N 15

49 13 Federal Adjusted Gross Income amount N 15 Special chars: –

50 14 California adjustments – subtractions amount N 15 Special chars: –




Index/ Field No.

Line/ Box No.



X = Checkbox



51 16 California adjustments – additions amount N 15

52 17 California AGI amount N 15 Special chars: –

53 18 Iteimized deducted amount N 15

54 19 540, Taxable income “write in” section A 3 “CCF” Field: To the left of dollar amount line 19

Print: “CCF”

55 19 Taxable income amount N 15

56 31 FTB 3800 check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

57 31 FTB 3803 check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

58 31 Tax 1 amount N 15

59 32 Exemption credits amount N 15

60 33 540, subtract line 32 from line 31 line 33 total

N 15

61 34 Schedule G1 check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

62 34 FTB 5870A check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

63 34 Tax 2 amount N 15

64 35 540, add line 33 and line 34 N 15

65 40 Nonrefundable child and dependent care credit amount

N 15

66 41 New jobs credit generated amount N 15

67 42 New jobs credit claimed amount N 15

68 43 1Credit name AN 20

69 43 1Credit code no N 3

70 43 1Credit amount N 15

71 44 2Credit name AN 20

72 44 2Credit code no N 3

73 44 2Credit amount N 15

74 45 Claim more than 2 credits amount N 15

75 46 Non refundable renters credit amount N 15

76 47 Total credits N 15




Index/ Field No.

Line/ Box No.



X = Checkbox



77 48 Tax minus special credits – write in AN 35 Special chars: space

Field: To the left of dollar amount line 48

78 48 Tax minus special credits total N 15 IRC Section 453 Interest

IRC Section 453A Interest

79 61 Alt min tax amount N 15

80 62 Mental Health services tax amount N 15

81 63 540, Other taxes and credit recapture “write in” section

AN 30 3805P NQDC 3540 3805Z 3807 3808 3809 3549A

Special chars: space

Field: On the dotted line to the left of the dollar amount line 63 Print: 3805P NQDC 3540 3805Z 3807 3808 3809 3549A

82 63 Other taxes and credits total N 15 Special chars: –

83 64 Total tax N 15

84 71 California income tax withheld amount N 15

85 72 California estimated tax amount N 15

86 73 Real estate and other withholding amount N 15

87 74 Excess SDI amount N 15

88 75 Claim of Right “write in” AN 7 IRC1341 Field: On the dotted line to the left of the dollar amount line 75 Print: IRC1341

89 75 Total payments N 15

90 91 Overpaid tax amount N 15

91 92 Overpaid tax applied amount N 15

92 93 Overpaid tax available this year amount N 15

93 94 Tax Due amount N 15

94 95 Use Tax amount N 15

95 END OF FILE AN 5 *EOD*




Index/ Field No.

Line/ Box No.



X = Checkbox




2 Header CTP ID N 3



5 400 California Seniors Special Fund amount N 15

6 401 Alzheimer’s Disease/Related Disorders Fund amount

N 15

7 402 California Fund for Senior Citizens amount N 15

8 403 Rare and Endangered Species Preservation Program amount

N 15

9 404 State Children’s Trust Fund for the Prevention of Child Abuse amount

N 15

10 405 California Breast Cander Research Fund amount N 15

11 406 California Firefighter’s Memorial Fund amount N 15

12 407 Emergency Food for Families Fund amount N 15

13 408 California Peace Officer Memorial Foundation Fund amount

N 15

14 410 California Sea Otter Fund amount N 15

15 412 Municipal Shelter Spay-neuter Fund amount N 15

16 413 California Cancer Research Fund amount N 15

17 414 ALS/Lou Gehrig’s Disease Research Fund amount N 15

18 419 Child Victims of Human Trafficking Fund amount N 15

19 420 California YMCA Youth and Government Fund N 15

20 421 California Youth Leadership Fund N 15

21 422 School Supplies for Homeless Children Fund N 15

22 423 State Parks Protection Fund/Parks Pass Purchase N 15

23 110 Total Contributions N 15

24 111 Amount you owe amount N 15

25 113 5805 check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

26 113 5805F check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

27 113 Underpayment of estimated tax amount N 15

28 115 Refund amount N 15

29 1Routing number N 9

30 1Checking check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark




Index/ Field No.

Line/ Box No.



X = Checkbox



31 1Savings check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

32 1Account number AN 17

33 1Direct deposit amount N 15

34 2Routing number N 9

35 2Checking check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

36 2Savings check box X 1 Upper X = marked check box Blank = unmarked check box

Print: Check mark

37 2Account number AN 17

38 2Direct deposit amount N 15

39 Paid preparer signature X 1 Upper X = Yes – Paid preparer completed return.

Print: Leave blank

40 PTIN AN 9

41 Firm Street Address/PO/PM Box AN 30 Include U.S. or Foreign street address.

42 Firm City/Province AN 17 Include U.S. or Foreign city/province

43 Firm State A 2 Refer to Standard Abbreviations in this publication

44 Firm Zip/Postal Code N 20 Include U.S. zip or Foreign postal code


45 Preparers FEIN N 9

46 Yes – Discuss return check box X 1 Uppder X = marked check box Blank = unmarked check box

Print: Check mark

47 No – Discuss return check box X 1 Uppder X = marked check box Blank = unmarked check box

Print: Check mark




Index/ Field No.

Line/ Box No.



X = Checkbox



48 5Dependent first name A 11 Do Not Print

49 5Dependent last name A 17 Do Not Print

50 5Dependent relationship A 26 Do Not Print















65 10 Dependent relationship A 26 Do Not Print

66 11 Dependent first name A 11 Do Not Print



69 12 Dependent first name A 11 Do Not Print

70 12 Dependent last name A 17 Do Not Print






















Index/ Field No.

Line/ Box No.



X = Checkbox










Form 540 Record Layout

3101124

12 State wages from your Form(s) W-2, box 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1213 Enter federal adjusted gross income from Form 1040, line 37; 1040A, line 21; or 1040EZ, line 4 . . . . . . . . . . . ▐ 1314 California adjustments – subtractions . Enter the amount from Schedule CA (540), line 37, column B . . . . . . . 1415 Subtract line 14 from line 13 . If less than zero, enter the result in parentheses (see page 9) . . . . . . . . . . . . . . . . . 1516 California adjustments – additions . Enter the amount from Schedule CA (540), line 37, column C . . . . . . . . . . 1617 California adjusted gross income . Combine line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1718 Enter the Your California itemized deductions from Schedule CA (540), line 44; OR larger of: Your California standard deduction shown below for your filing status: • Single or Married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,841 • Married/RDP filing jointly, Head of household, or Qualifying widow(er) . . . . $7,682 If the box on line 6 is checked, STOP (see page 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1819 Subtract line 18 from line 17 . This is your taxable income . If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . ▐ 19

For Privacy Notice, get form FTB 1131.

California Resident Income Tax Return 2012FORM

540 C1 Side 1

Filin

gS

tatu

sE

xem

ptio

nsTa

xabl

e In

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e

{ {

6 If someone can claim you (or your spouse/RDP) as a dependent, check the box here (see page 7) . . . . . . . . . . 6

1 Single 4 Head of household (with qualifying person) (see page 3) 2 Married/RDP filing jointly (see page 3) 5 Qualifying widow(er) with dependent child . Enter year spouse/RDP died _________ 3 Married/RDP filing separately . Enter spouse’s/RDP’s SSN or ITIN above and full name here______________________________________ If your California filing status is different from your federal filing status, check the box here . . . . . . . . . . .

For line 7, line 8, line 9, and line 10: Multiply the amount you enter in the box by the pre-printed dollar amount for that line . Whole dollars only

7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box . If you checked box 2 or 5, enter 2, in the box . If you checked the box on line 6, see page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X $104 = $ _________________

8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1; if both are visually impaired, enter 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 X $104 = $ _________________

9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2 . 9 X $104 = ▐ $ _________________

10 Dependents: Do not include yourself or your spouse/RDP.

First name Last name Dependent’s relationship to you

Total dependent exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 X $321 = ▐ $ _________________

11 Exemption amount: Add line 7 through line 10 . Transfer this amount to line 32 . . . . . . . . . . . ▐ 11 $ _________________

613

APEPACARRP

27

27

28

29

30

31 32

33 34 3636 37 3839 40 4142 43 44

464547

484950

5152

5354 55




Side 2 Form 540 C1 2012 3102124613

Your name: __________________________________ Your SSN or ITIN: ____________________________

Paym

ents

Ove

rpai

d Ta

x/Ta

x D

ue

71 California income tax withheld (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

72 2012 CA estimated tax and other payments (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72

73 Real estate and other withholding (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73

74 Excess SDI (or VPDI) withheld (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

75 Add line 71, line 72, line 73, and line 74 . These are your total payments (see page 14) . . . . . . . . . . . . . . . . . . . ▐ 75

91 Overpaid tax . If line 75 is more than line 64, subtract line 64 from line 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▐ 91

92 Amount of line 91 you want applied to your 2013 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92

93 Overpaid tax available this year . Subtract line 92 from line 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

94 Tax due . If line 75 is less than line 64, subtract line 75 from line 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▐ 94

Spe

cial

Cre

dits

O

ther

Tax

es

61 Alternative minimum tax . Attach Schedule P (540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61

62 Mental Health Services Tax (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62

63 Other taxes and credit recapture (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63

64 Add line 48, line 61, line 62, and line 63 . This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64

40 Nonrefundable Child and Dependent Care Expenses Credit (see page 11) . Attach form FTB 3506 . . . . . . . . . . . 40

41 New jobs credit, amount generated (see page 11) . . . . . . . . . . . . . . . . . . . . . 41

42 New jobs credit, amount claimed (see page 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

43 Enter credit name▐_______________________________code number ________ and amount . . . . . . . . . . . 43

44 Enter credit name▐_______________________________code number ________ and amount . . . . . . . . . . 44

45 To claim more than two credits (see page 12) . Attach Schedule P (540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46 Nonrefundable renter’s credit (see page 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

47 Add line 40 and line 42 through line 46 . These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▐ 47

48 Subtract line 47 from line 35 . If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▐ 48

Use

Ta

x

95 Use Tax . This is not a total line (see page 14) . . . . . . . . . . . . . . . . . . . . . . . 95

Tax

31 Tax . Check the box if from: Tax Table Tax Rate Schedule FTB 3800 FTB 3803 . . . . . . . . . . 31

32 Exemption credits . Enter the amount from line 11 . If your federal AGI is more than $169,730 (see page 10) . . ▐ 32

33 Subtract line 32 from line 31 . If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▐ 33

34 Tax (see page 11) . Check the box if from: Schedule G-1 FTB 5870A . . . . . . . . . . . . . . . . . . . . . . . . . 34

35 Add line 33 and line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▐ 35

61 636264

65

66

67

56 58

5957

60

63

64

65

66

67

69 70

72

68

73

74

75

7677 78

79

8081 82

83

84

85

86

8887

89

90

91

92

93

94

61 62

71




Form 540 C1 2012 Side 33103124613

115 REFUND OR NO AMOUNT DUE. Subtract line 95 and line 110 from line 93 (see page 17) . Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0009 . . . . . . . . . . . . 115 ____________________________

Fill in the information to authorize direct deposit of your refund into one or two accounts . Do not attach a voided check or a deposit slip (see page 17) .Have you verified the routing and account numbers? Use whole dollars only .All or the following amount of my refund (line 115) is authorized for direct deposit into the account shown below: Checking Savings Routing number Type Account number 116 Direct deposit amount

The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below: Checking Savings Routing number Type Account number 117 Direct deposit amount

111 AMOUNT YOU OWE. Add line 94, line 95, and line 110 (see page 15) . Do not send cash. Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0009 . . . . . . . . . . . . 111 ____________________________ Pay online – Go to ftb.ca.gov for more information .

Your name: __________________________________ Your SSN or ITIN: ____________________________

Am

ount

You

Ow

eR

efun

d an

d D

irec

t Dep

osit

Inte

rest

and

Pe

nalti

es 112 Interest, late return penalties, and late payment penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112113 Underpayment of estimated tax . Check the box: FTB 5805 attached FTB 5805F attached . . . . . . . 113114 Total amount due (see page 17) . Enclose, but do not staple, any payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114

Your signature Spouse’s/RDP’s signature Daytime phone number (optional) (if a joint tax return, both must sign)

X X Date

IMPORTANT: See the instructions to find out if you should attach a copy of your complete federal tax return.

Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)

Firm’s name (or yours, if self-employed) Firm’s address

PTIN

( )

FEIN

SignHereIt is unlawful to forge a spouse’s/RDP’s signature.

Joint tax return?(see page 17)

Do you want to allow another person to discuss this tax return with us? (see page 17) . . . . . . . . . Yes No

__________________________________________________________________ __________________________________Print Third Party Designee’s Name Telephone Number

( )

Your email address (optional) . Enter only one email address .

Con

trib

utio

ns

110 Add code 400 through code 423 . This is your total contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 00

Code AmountCalifornia Seniors Special Fund (see page 23) . . . . 400 00Alzheimer’s Disease/Related Disorders Fund . . . . . 401 00California Fund for Senior Citizens . . . . . . . . . . . . . 402 00Rare and Endangered Species Preservation Program . . . . . . . . . . . . . . . . . . . . . 403 00State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . . . . . . . . . . . . . . . . . . . . . . 404 00California Breast Cancer Research Fund . . . . . . . . . 405 00California Firefighters’ Memorial Fund . . . . . . . . . . 406 00Emergency Food for Families Fund . . . . . . . . . . . . . 407 00California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . 408 00

Code AmountCalifornia Sea Otter Fund . . . . . . . . . . . . . . . . . . . . 410 00Municipal Shelter Spay-Neuter Fund . . . . . . . . . . . . 412 00California Cancer Research Fund . . . . . . . . . . . . . . 413 00ALS/Lou Gehrig’s Disease Research Fund . . . . . . . . 414 00Child Victims of Human Trafficking Fund . . . . . . . . 419 00California YMCA Youth and Government Fund . . . . 420 00California Youth Leadership Fund . . . . . . . . . . . . . . 421 00 School Supplies for Homeless Children Fund . . . . . 422 00State Parks Protection Fund/Parks Pass Purchase 423 00

56

7

1415

1617

5 146 157 16

178 1818

199 2010 2111 2212

1323

24

25 26 27

28

323029 31 33

34 35 3736

38

39 40

41-44 4546 47

FTB Pub. 1098 Part II (NEW 2012) Page 25

GUIDELINES FOR SCHEDULE W2

Schedule W2 Specifications

Index/ Field No.

Line/ Box No.



X = Checkbox




2 Header CTP ID N 3



5 TP first name A 11

6 TP middle initial A 1

7 TP last name A 17

8 TP SSN, ITIN or FEIN N 9

9 1st a Employee SSN N 9

10 1st b EIN N 9

11 1st c Employer Name AN 35 Special chars: space

12 1st c Employer Street Address A 30 Include U.S. or Foreign street address.

Special chars: space – /

13 1st c Employer City/Province AN 25 Include U.S. or Foreign city/Province


14 1st c Employer State A 2 Refer to Standard Abbreviation in this publication

15 1st c Employer Zip/Postal Code N 20 Include U.S. zip or Foreign postal code


16 1st c Country AN 2 Enable when State and Zip are both empty. Refer to Country Abbreviation List

Field: Zip

17 1st e Employee First Name A 11

18 1st e Employee Middle Initial A 1

19 1st e Employee Last Name A 17

20 1st f Employee Street Address A 30 Include U.S. or Foreign street address.


21 1st f Employee City/Province AN 25 Include U.S. or Foreign city/Province

Special chars: space

FTB Pub. 1098 Part II (NEW 2012)



Index/ Field No.

Line/ Box No.



X = Checkbox



22 1st f Employee State A 2 Refer to Standard Abbreviations in this publication

23 1st f Employee Zip/Postal Code N 20 Include U.S. zip or Foreign postal code


24 1st f Country AN 2 Enable when State and Zip are both empty. Refer to Country Abbreviation List

Field: Zip

25 1st 1 Wages, tips and other compensation N 15

26 1st 2 Federal Income tax withheld N 15

27 1st 3 Social Security Wages N 15

28 1st 4 Social Security Tax withheld N 15

29 1st 6 Medicare Tax withheld N 15

30 1st 7 Social Security tips N 15

31 1st 8 Allocated Tips N 15

32 1st 10 Dependent Care benefits N 15

33 1st 11 Nonqualified Plans N 15

34 1st 12 Codes AN 4

35 1st 12 Amounts N 15





40 1st 13 Statuatory Employee Check box X 1 Upper X = marked checkbox

Blank = unmarked checkbox

Print: Check mark

41 1st 13 Retirement Plan Check box X 1 Upper X = marked checkbox


Print: Check mark

42 1st 13 Third Party Sick Pay Check box X 1 Upper X = marked checkbox


Print: Check mark

43 1st 14 Type A 6

44 1st 14 Amount N 15

45 1st 15 State A 2




Index/ Field No.

Line/ Box No.



X = Checkbox



46 1st 15 Employer State ID AN 16

47 1st 16 State Wages, tips, etc N 15

48 1st 17 State Income Tax N 15

49 2nd a Employee SSN N 9

50 2nd b EIN N 9

51 2nd c Employer Name AN 35 Special chars: space

52 2nd c Employer Street Address A 30 Include U.S. or Foreign street address. If Foreign, also include Province/Region in this field

Special chars: space– /

53 2nd c Employer City/Province AN 17 Include U.S. or Foreign city/Province


54 2nd c Employer State A 2 Refer to Standard Abbreviations in this publication

55 2nd c Employer Zip/Postal Code N 20 Include U.S. zip or Foreign postal code


56 2nd c Country AN 2 Enable with State and Zip are both empty. Refer to Country Abbreviation List

Field: Zip

57 2nd e Employee First Name A 11 Special chars: space ,

58 2nd e Employee Middle Initial A 1

59 2nd e Employee Last Name A 17 Special chars: space between JR, SR, II, etc.

60 2nd f Employee Street Address A 30 Include U.S. or Foreign street address.


61 2nd f Employee City/Province AN 25 Include U.S. or Foreign city/Province





Index/ Field No.

Line/ Box No.



X = Checkbox



62 2nd f Employee State A 2 Refer to Standard Abbreviations in this publication

63 2nd f Employee Zip/Postal Code N 20 Include U.S. zip or Foreign postal code


64 2nd f Country AN 2 Enable when State and Zip are both empty. Refer to Country Abbreviation List

Field: Zip

65 2nd 1 Wages, tips and other compensation N 15

66 2nd 2 Federal Income tax withheld N 15

67 2nd 3 Social Security Wages N 15

68 2nd 4 Social Security Tax withheld N 15

69 2nd 6 Medicare Tax withheld N 15

70 2nd 7 Social Security tips N 15

71 2nd 8 Allocated tips N 15

72 2nd 10 Dependent Care benefits N 15

73 2nd 11 Nonqualified Plans N 15

74 2nd 12 Codes AN 4

75 2nd 12 Amounts N 15





80 2nd 13 Statuatory Employee check box X 1 Upper X = marked check box

Blank = unmarked check box

Print: Check mark

81 2nd 13 Retirement plan check box X 1 Upper X = marked check box


Print: Check mark

82 2nd 13 Third Party Sick Pay check box X 1 Upper X = marked check box


Print: Check mark

83 2nd 14 Type A 6

84 2nd 14 Amount N 15

85 2nd 15 State A 2




Index/ Field No.

Line/ Box No.



X = Checkbox



86 2nd 15 Employer State ID AN 16

87 2nd 16 State Wages, tips, etc. N 15

88 2nd 17 State Income Tax N 15




Schedule W2 Record Layout

Schedule W-2 2012For Privacy Notice, get form FTB 1131.

Important: Attach this form to the back of your Form 540, 540A, 540 2EZ, or Form 540NR (Long or Short).

Wage and Tax StatementTAXABLE YEAR

2012

8041124

CALIFORNIA SCHEDULE

W-2

- -SSN or ITINName(s) as shown on return

Caution: If this form is filled out do not send your Form(s) W-2 to the Franchise Tax Board. If your Form(s) W-2 are from multiple states, attach copies showing California tax withheld to this schedule. If this schedule is blank, attach your Form(s) W-2 to the lower front of your tax return. All fields must be completed. DO NOT ATTACH PAYMENT TO THIS SCHEDULE.*Employee’s Social Security Number, name, and address must be the same as the information on the Form(s) W-2.

W-2 Information 1st W-2 2nd W-2 a. Employee’s social security

number* ▌ ▌

b. Employer identification number (EIN) ▌ ▌

c. Employer’s name ▌ ▌

Address ▌ ▌

City ▌ ▌

State ▌ ▌

Zip Code ▌ ▌

e. Employee’s first, middle initial and last name* ▌ ▌

f. Address* ▌ ▌

City* ▌ ▌

State* ▌ ▌

Zip Code* ▌ ▌

1. Wages, tips, other compensation ▌ ▌

2. Federal income tax withheld ▌ ▌

3. Social security wages ▌ ▌

4. Social security tax withheld ▌ ▌

6. Medicare tax withheld ▌ ▌

7. Social security tips ▌ ▌

8. Allocated tips (not included in box 1) ▌ ▌

10. Dependent care benefits ▌ ▌

11. Nonqualified plans ▌ ▌

12. Codes and amounts Codes Amounts Codes Amounts

▌ ▌ ▌ ▌

▌ ▌ ▌ ▌

13. Check the appropriate box for: Statutory employee, Retirement plan, or Third-party sick pay

▌ Statutory employee ▌ Retirement plan ▌ Third-party sick pay

▌ Statutory employee ▌ Retirement plan ▌ Third-party sick pay

14. SDI, VPDI, or CA SDI (from box 14 or 19)

Type ▌

Amount ▌

Type ▌

Amount ▌

15. State and employer’s State ID number

State ▌

Employer’s state ID number ▌

State ▌

Employer’s state ID number ▌

16. State wages, tips, etc. ▌ ▌

17. State income tax ▌ ▌

5-7 8

9 49

10 50

11 51

12 52

13 53

14 5415-16 55-56

17-19 57-59

20 60

21 61

22 62

23-24 63-64

25 65

26 66

27 67

28 68

29 69

30 70

31 71

32 72

33 73

34 35 7574

36 37 76 77

39 78 7940 804142

8182

43 44 83 84

45 46

47

38

85 86

87

48 88


GUIDELINES FOR SCHEDULE CA (540)

Schedule CA (540) Specifications

Index/ Field No.

Line/ Box No.



X = Checkbox

Length Value /Comments



2 Header CTP ID N 3


4 Gov’t Form Type N 6 773



7 TP last name A 17

8 TP SSN, ITIN, or FEIN N 9

9 7a Wages federal amounts N 15 Special chars: –

10 7b Wages subtractions N 15 Special chars: –

11 7c Wages additions N 15 Special chars: –

12 8aa Interest federal amounts N 15 Special chars: –

13 8ab Interest subtractions N 15 Special chars: –

14 8ac Interest additions N 15 Special chars: –

15 9aa Dividends federal amounts N 15 Special chars: –

16 9ab Dividends subtractions N 15 Special chars: –

17 9ac Dividends additions N 15 Special chars: –

18 10a Refunds federal amounts N 15 Special chars: –

19 10b Refunds subtractions N 15 Special chars: –

20 10c Refunds additions N 15 DO NOT USE SHADED

21 11a Alimony federal amounts N 15 Special chars: –

22 11b Alimony subtractions N 15 DO NOT USE SHADED

23 11c Alimony additions N 15 Special chars: –

24 12a Business federal amounts N 15 Special chars: –

25 12b Business subtractions N 15 Special chars: –

26 12c Business additions N 15 Special chars: –

27 13a Capital federal amounts N 15 Special chars: –

28 13b Capital subtractions N 15 Special chars: –

29 13c Capital additions N 15 Special chars: –

30 14a Gains/loss federal amounts N 15 Special chars: –

31 14b Giains/loss subtractions N 15 Special chars: –

32 14c Gains/loss additions N 15 Special chars: –

33 15ba IRA federal amounts N 15 Special chars: –

34 15bb IRA subtractions N 15 Special chars: –

35 15bc IRA 15bc additions N 15 Special chars: –

36 16ba Pensions federal amounts N 15 Special chars: –

37 16bb Pensions subtractions N 15 Special chars: –

38 16bc Pensions additions N 15 Special chars: –

39 17a Rental RE Line 17 a federal amount N 15 Special chars: –

40 17b Rental RE Line 17b N 15 Special chars: –

41 17c Rental RE Line 17c N 15 Special chars: –

42 18a Farm federal amounts N 15 Special chars: –




Index/ Field No.

Line/ Box No.



X = Checkbox



43 18b Federal subtractions N 15 Special chars: –

44 18c Farm additions N 15 Special chars: –

45 19a Unemployment federal amounts N 15 Special chars: –

46 19b Unemployment subtractions N 15 Special chars: –

47 19c Unemployment additions N 15 DO NOT USE SHADED

48 20a Social security benefits N 15 Special chars: –

49 20ba Social security federal amounts N 15 Special chars: –

50 20bb Social security subtractions N 15 Special chars: –

51 20bc Social security additions N 15 DO NOT USE SHADED

52 21 Other income N 15 Special chars: –

53 21B(a) CA lottery subtractions N 15 Special chars: –

54 21B(b) Disaster subtractions N 15 Special chars: –

55 21B(c) Federal NOL subtractions N 15 DO NOT USE SHADED

56 21B(d) NOL carryover subtractions N 15 Special chars: –

57 21B(e) NOL from FTB subtractions N 15 Special chars: –

58 21B(f) Other subtractions N 15 Special chars: –

59 21C(a) California lottery additions N 15 DO NOT USE SHADED

60 21C(b) Disaster additions N 15 DO NOT USE SHADED

61 21C(c) Federal NOL additions N 15 Special chars: –

62 21C(d) NOL additions N 15 DO NOT USE SHADED

63 21C(e) NOL from FTB additions N 15 DO NOT USE SHADED

64 21C(f) Other additions N 15 Special chars: –

65 21f Other description AN 20 Special chars: –

66 22a Inc Federal amounts total N 15 Special chars: –

67 22b Inc subtractions total N 15 Special chars: –

68 22c Inc additions total N 15 Special chars: –

69 23a Educator Federal amounts N 15 Special chars: –

70 23b Educator subtractions N 15 Special chars: –

71 23c Educator additions N 15 DO NOT USE SHADED

72 24a Certain bus Federal amounts N 15 Special chars: –

73 24b Certain bus subtractions N 15 Special chars: –

74 24c Certain bus additions N 15 Special chars: –

75 25a Health Federal amounts N 15 Special chars: –

76 25b Health subtractions N 15 Special chars: –

77 25c Health additions N 15 DO NOT USE SHADED

78 26a Moving Federal amounts N 15 Special chars: –

79 26b Moving subtractions N 15 DO NOT USE SHADED

80 26c Moving additions N 15 DO NOT USE SHADED

81 27a Deductible Federal amounts N 15 Special chars: –

82 27b Deductible subtractions N 15 Special chars: –

83 27c Deductible additions N 15 DO NOT USE SHADED

84 28a Qualified plans Federal amounts N 15 Special chars: –




Index/ Field No.

Line/ Box No.



X = Checkbox



85 28b Qualified plans subtractions N 15 DO NOT USE SHADED

86 28c Qualified plans additions N 15 DO NOT USE SHADED

87 29a Insurance Federal amounts N 15 Special chars: –

88 29b Insurance subtractions N 15 DO NOT USE SHADED

89 29c Insurance additions N 15 Special chars: –

90 30a Penalty Federal amounts N 15 Special chars: –

91 30b Penalty subtractions N 15 DO NOT USE SHADED

92 30c Penalty additions N 15 Special chars: –

93 31b SSN – alimony recipient N 9

94 31b LastName – alimony recipient A 17

95 31aa Alimony paid Federal amounts N 15 Special chars: –

96 31ab Alimony paid subtractions N 15 DO NOT USE SHADED

97 31ac Alimony paid additions N 15 Special chars: –

98 32a IRA federal amounts N 15 Special chars: –

99 32b IRA subtractions N 15 DO NOT USE SHADED

100 32c IRA additions N 15 DO NOT USE SHADED

101 33a Student Federal amounts N 15 Special chars: –

102 33b Student subtractions N 15 DO NOT USE SHADED

103 33c Student additions N 15 Special chars: –

104 34a Tuition Federal amounts N 15 Special chars: –

105 34b Tuition subtractions N 15 Special chars: –

106 34c Tuition additions N 15 DO NOT USE SHADED

107 35a Domestic prod Federal amounts N 15 Special chars: –

108 35b Domestic prod subtractions N 15 Special chars: –

109 35c Domestic prod additions N 15 DO NOT USE SHADED

110 36a Adj Federal amount total N 15 Special chars: –

111 36b Adj subtractions total N 15 Special chars: –

112 36c Adj additions total N 15 Special chars: –

113 37a Total Federal amounts N 15 Special chars: –

114 37b Total subtractions N 15 Special chars: –

115 37c Total additions N 15 Special chars: –

116 38 Federal itemized deductions N 15 Special chars: –

117 39 Line 39 N 15 Special chars: –









Schedule CA (540) Record Layout

Schedule CA (540) 2012 Side 1

Part I Income Adjustment Schedule Federal Amounts Subtractions Additions A (taxable amounts from B See instructions C See instructionsSection A – Income your federal tax return)

7 Wages, salaries, tips, etc. See instructions before making an entry in column B or C . . . . 7 ▌ ▌ ▌

8 Taxable interest (b)________________________. . . . . . . . . . . . . . . . . . . . . . . . . . . . .8(a) ▌ ▌ ▌

9 Ordinary dividends. See instructions. (b) ________________________ . . . . . . . . . . .9(a) ▌ ▌ ▌

10 Taxable refunds, credits, offsets of state and local income taxes . . . . . . . . . . . . . . . . . . . 10 ▌ ▌

11 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ▌ ▌

12 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 ▌ ▌ ▌

13 Capital gain or (loss). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 ▌ ▌ ▌

14 Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 ▌ ▌ ▌

15 IRA distributions. See instructions. (a) ____________________ . . . . . . . . . . . . . . . .15(b) ▌ ▌ ▌

16 Pensions and annuities. See instructions. (a) ____________________ . . . . . . . . . . .16(b) ▌ ▌ ▌

17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . . . . . . . . . . . 17 ▌ ▌ ▌

18 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 ▌ ▌ ▌

19 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 ▌ ▌

20 Social security benefits (a)▐____________________ . . . . . . . . . . . . . . . . . . . . . . . .20(b) ▌ ▌

21 Other income. a ▌ a ▌ a California lottery winnings e NOL from FTB 3805D, 3805Z, b ▌ b ▌ b Disaster loss carryover from FTB 3805V 3806, 3807, or 3809 21 ▌ c _____________ c ▌ c Federal NOL (Form 1040, line 21) f Other (describe): d ▌ d d NOL carryover from FTB 3805V ▐________________________ e ▌ e ________________________ f ▌ f ▌22 Total. Combine line 7 through line 21 in column A. Add line 7 through line 21f in

column B and column C. Go to Section B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 ▌

Section B – Adjustments to Income

23 Educator expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 ▌ ▌

24 Certain business expenses of reservists, performing artists, and fee-basis government officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 ▌ ▌ ▌

25 Health savings account deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 ▌ ▌

26 Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 ▌27 Deductible part of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 ▌ ▌

28 Self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 ▌29 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 ▌30 Penalty on early withdrawal of savings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 ▌31a Alimony paid. (b) Recipient’s: ▌SSN ___ ___ ___ – ___ ___ – ___ ___ ___ ___

▌Last name ______________________________ . . . 31a ▌32 IRA deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 ▌33 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 ▌ ▌

34 Tuition and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 ▌ ▌

35 Domestic production activities deduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 ▌ ▌

36 Add line 23 through line 31a and line 32 through line 35 in columns A, B, and C. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 ▌ ▌ ▌

37 Total. Subtract line 36 from line 22 in columns A, B, and C. See instructions . . . . . . . . 37 ▌ ▌ ▌

SSN or ITINName(s) as shown on tax return

7731124

▐ ▐

{

California Adjustments — ResidentsSCHEDULE

CA (540)TAXABLE YEAR

2012Important: Attach this schedule behind Form 540, Side 3 as a supporting California schedule.

For Privacy Notice, get form FTB 1131.

5-7 8

9 10 1112 13 1415 16 1718 19 2021 22 2324 25 2627 28 2930 31 3233 34 3536 37 3839 40 4142 43 4445 46 4749 50 51

5348

5954 60

52 55 6156 6257 63

65 58 64

66 67 68

69 70 71

72 73 7475 76 7778 79 8081 82 8384 85 8687 88 8990 91 92

93

94 95 96 9798 99 100101 102 103104 105 106107 108 109

110 111 112

113 114 115



Schedule CA (540) Record Layout

Side 2 Schedule CA (540) 2012 7732124

Part II Adjustments to Federal Itemized Deductions

38 Federal itemized deductions. Enter the amount from federal Schedule A (Form 1040), line 4, 9, 15, 19, 20, 27, and 28 . . . . . . . .▌ 38 _________________

39 Enter total of federal Schedule A (Form 1040), line 5 (State Disability Insurance, and state and local income tax, or General Sales Tax), and line 8 (foreign income taxes only). See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .▌ 39 _________________

40 Subtract line 39 from line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .▌ 40 _________________

41 Other adjustments including California lottery losses. See instructions. Specify _________________________________. . . . . .▌ 41 _________________

42 Combine line 40 and line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .▌ 42 _________________

43 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status? Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$169,730 Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$254,599 Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . .$339,464

No. Transfer the amount on line 42 to line 43. Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540), line 43 . . . . . . . . . . . . . . . . . . . . . .▌43

44 Enter the larger of the amount on line 43 or your standard deduction listed below Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$3,841

Married/RDP filing jointly, head of household, or qualifying widow(er) . . . . . . .$7,682 Transfer the amount on line 44 to Form 540, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .▌44

116

117

118

119

120

121

122




Index/ Field No.

Line/ Box No.



X = Checkbox




2 Header CTP ID N 3





7 TP last name A 17

8 TP SSN, ITIN, or FEIN N 9

9 1 Yes - Penalty Waiver Check box

X 1 Upper X = marked checkboxBlank = unmarked checkbox

Print: Check mark

10 1 No - Penalty Waiver Check box


Print: Check mark

11 2 Yes - Annualized Income Installment Method Used Check box


Print: Check mark

12 2 No - Annualized Income Installment Method Used Check box


Print: Check mark

13 3 Yes - California Withholding Installments Check box


Print: Check mark

14 3 No - California Withholding Installments Check box


Print: Check mark

15 3 N/A - California Withholding Installments Check box


Print: Check mark

16 3 Actual amounts withheld 4/15/12 N 15



19 3 Actual amouns withheld 1/15/13 N 15

20 4 Yes - Estates and Trusts Check box


Print: Check mark

21 4 No - Estates and Trusts Check box


Print: Check mark

22 13 Penalty amount N 15

23 23(a) Enter Line 18 or 21, whichever is less total N 15

24 23(b) Enter Line 18 or 21, whichever is less total N 15

25 23(c) Enter Line 18 or 21, whichever is less total N 15

26 23(d) Enter Line 18 or 21, whichever is less total N 15


FTB Pub. 1098 Part II 2 (NEW 2012) Page 37



FTB 5805 2012 Side 1For Privacy Notice, get form FTB 1131.

Underpayment of Estimated Taxby Individuals and Fiduciaries

CALIFORNIA FORM

5805TAXABLE YEAR

2012Attach this form to the back of your Form 540, Form 540A, Long Form 540NR, or Form 541. Also, check the box for underpayment of estimated tax located on Form 540 or Form 540A, line 113; Long Form 540NR, line 123; or Form 541, line 42, whichever applies.

7671123

Name(s) as shown on return SSN, ITIN, or FEIN

Part I Questions. All filers must complete this part. 1 Are you requesting a waiver of the penalty? If “Yes,” provide an explanation below and be sure to check the box on Form 540 or Form 540A, line 113;

Long Form 540NR, line 123; or Form 541, line 42. If you need additional space, attach a statement. See General Information C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1▐ Yes No

2 Did you use the annualized income installment method? If “Yes,” see instructions for Part III and be sure to check the box on Form 540 or Form 540A, line 113; Long Form 540NR, line 123; or Form 541, line 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2▐ Yes No

3 Was your California withholding not withheld in equal installments and are you able to show the actual amounts withheld per period and the actual dates withheld? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3▐ Yes No

N/A If “Yes,” enter the actual uneven amounts withheld on the spaces provided below. The total of the four amounts must equal the total

withholding reported on Form 540, line 71 and line 73; Form 540A, line 71; Form 540NR, line 81 and line 83; or Form 541, line 29 and line 31. 4/15/12 ▌$ ________________; 6/15/12 ▌$ ________________; 9/15/12 ▌$ ________________; 1/15/13 ▌$ ________________ . 4 For estates and trusts: Was the date of death less than two years from the end of the taxable year? See General Information E . . . . . . . . 4▐ Yes No

Part II Required Annual Payment. All filers must complete this part. 1 Current year tax. Enter your 2012 tax after credits. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00 2 Multiply line 1 by 90% (.90) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 3 Withholding taxes. Do not include any estimated tax payments on this line. See instructions . . . . . . . . . . . . . . . . . . . . . . . . 3 00 4 Subtract line 3 from line 1. If less than $500 (or less than $250 if married/RDP filing a separate return), stop here.

You do not owe the penalty. Do not file form FTB 5805 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 5 Enter the tax shown on your 2011 tax return. See instructions. (110% (1.10) of that amount if the adjusted gross income

shown on that return is more than $150,000, or if married/RDP filing a separate return for 2012, more than $75,000). . . . . 5 00 6 Required annual payment. Enter the smaller of line 2 or line 5. (If your California AGI is equal to or greater than

$1,000,000/$500,000 for married/RDP filing a separate return, use line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00Short MethodCaution: See the instructions to find out if you can use the short method. If you answered “Yes’’ to Question 2 in Part I, skip this part and go to Part III.

If you answered “No’’ to Question 2 in Part I and you cannot use the short method, go to Worksheet II in the instructions (page 4). 7 Enter the amount, if any, from Part II, line 3 above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00 8 Enter the total amount, if any, of estimated tax payments you made . . . . . . . . . . . . . . . . . . . 8 00 9 Add line 7 and line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 0010 Total underpayment for the year. Subtract line 9 from line 6. If zero or less, stop here. You do not owe the

penalty. Do not file form FTB 5805 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 0011 Multiply line 10 by .02746995 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 0012 • If the amount on line 10 was paid on or after 4/15/13, enter -0-. • If the amount on line 10 was paid before 4/15/13, enter the result of the following computation: Amount on Number of days paid line 10 X before 4/15/13 X .00008 . . . . . . . . . . . . . . . . . . . . . . . . 12 0013 PENALTY. Subtract line 12 from line 11. Enter the result here and on Form 540 or Form 540A, line 113;

Long Form 540NR, line 123; or Form 541, line 42. Also, check the box for “FTB 5805.’’ . . . . . . . . . . . . . . . . . . . . . . . .▐ 13 00

IMPORTANT: In most cases, the Franchise Tax Board (FTB) can figure the penalty for you and you do not have to complete this form. See General Information B.If you meet any of the following conditions, you do not owe a penalty for underpayment of estimated tax. Do not complete or file this form if:• The amount of your tax liability (not including tax on lump-sum distributions) less credits (including the withholding credit) but not including

estimated tax payments for either 2011 or 2012 was less than $500 (or less than $250 if married/RDP filing a separate return).• Your 2011 return was for a full 12 months (or would have been if you were required to file) and you did not have any tax liability on that return.• The amount of your withholding plus your estimated tax payments, if paid in the required installments, is at least 90% of the tax shown on

your 2012 return or 100% of the tax shown on your 2011 return (110% if California adjusted gross income (AGI) was more than $150,000 or $75,000 if married/RDP filing a separate return) and you are not using the annualized income installment method. Taxpayers with California AGI equal to or greater than $1,000,000 (or $500,000 if married/RDP filing a separate return), must use the tax shown on their 2011 tax return if they do not meet one of the two conditions above.

5 - 7 11

5 - 7 8

109

11 12

13 1415

16 17 18 1920 21

22




Side 2 FTB 5805 2012

1 Enter your adjusted gross income (AGI) for each period. Long Form 540NR filers, see instructions. Estates or Trusts, enter the amount from Form 541, line 20 attributable to each period. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Annualization amounts. Estates or Trusts, see instructions . . . . . . . . . . . . . . . . . . . . 2 4 2.4 1.5 1 3 Annualized income. Multiply line 1 by line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter your itemized deductions for the period shown in each column. If you

do not itemize deductions, enter -0- here and on line 6. Estates or Trusts, enter -0- here, skip to line 9, and enter the amount from line 3 on line 9 . . . . . . . . . . 4

5 Annualization amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 4 2.4 1.5 1 6 Annualized itemized deductions. Multiply line 4 by line 5. See instructions . . . . . . . . 6 7 Enter your standard deduction from your 2012 Form 540, Form 540A, or

Long Form 540NR, line 18. Enter the total standard deduction amount in each column. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Enter line 6 or line 7, whichever is larger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Subtract line 8 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 910 Figure the tax on the amount in each column of line 9 using the tax table or the tax rate

schedule in the instructions for Form 540, Form 540A, Long Form 540NR, or Form 541. Also, include any tax from form FTB 3803. Estates or Trusts, see instructions . . . . . . . 10

11 Enter the total amount of exemption credits from your 2012 Form 540 or Form 540A, line 32 or Form 541, line 22. If you filed a Long Form 540NR, see instructions. . . . . 11

12 Subtract line 11 from line 10. Long Form 540NR filers, complete Worksheet I on page 3 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13 Enter the total credit amount from your 2012 Form 540, line 47; Form 540A, line 40 and line 46; or Form 541, line 23. Long Form 540NR filers, see instructions . 13

14 a Subtract line 13 from line 12. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . 14a b Enter the alternative minimum tax and mental health tax. See Instructions . . . . . . . 14b c Add line 14a and line 14b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14c d Enter the excess SDI from Form 540 or Form 540A, line 74 or

Long Form 540NR, line 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14d e Subtract line 14d from line 14c. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . 14e15 Applicable percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 27% 63% 63% 90%16 Multiply line 14e by line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Complete Line 17 through Line 23 of each column before you go to the next column.17 Enter the combined amounts shown on line 23 from all preceding columns . . . . . . . 1718 Subtract line 17 from line 16. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 1819 Enter 30% of the amount shown on form FTB 5805, Part ll, line 6 in columns (a & d),

enter 40% of the amount on line 6 in column b, enter -0- in column c. . . . . . . . . . . . . . 1920 Enter the amount from line 22 from the preceding column . . . . . . . . . . . . . . . . . . . . 2021 Add line 19 and line 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2122 Subtract line 18 from line 21. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . 2223 Enter line 18 or line 21, whichever is less. Transfer these amounts to Worksheet II, Regular Method to Figure Your Underpayment and Penalty, line 1. . . . . . . . . . . . . . . 23 If you use the annualized income installment method for one payment due date, you must use it for all payment due dates. This schedule automatically selects the smaller of your annualized income installment or your regular installment.

Part III Annualized Income Installment Method Schedule.Use this schedule ONLY if you earned taxable income at an UNEVEN RATE during 2012 (See Example A). If you earned your income at approximately the same rate each month (See Example B), then you should not complete this schedule. If you choose to figure the penalty, see Worksheet II, Regular Method to Figure Your Underpayment and Penalty, on page 4 of the instructions.Example A: If you were a commissioned salesperson who earned no income during the first three months of the year, earned most of your income during the following six months, and earned very little during the last three months, you should complete this schedule. You may be able to benefit by using the annualized income installment method. The required installment of estimated tax figured using the annualized method may be less than your required installment figured using the required installment method.Example B: If you worked all year and earned a monthly salary that did not change much during the year, you should not complete this schedule.

7672123

To complete this schedule correctly, you must first complete Side 1, Part II, line 1 through line 6.Estates and trusts, do not use the period ending dates shown to the right. Instead, use the following: 2/28/12, 4/30/12, 7/31/12, and 11/30/12.Fiscal year filers must adjust dates accordingly.

(a) 1/1/12 to 3/31/12

(b) 1/1/12 to 5/31/12

(c) 1/1/12 to 8/31/12

(d) 1/1/12 to 12/31/12

23 24 25 26


GUIDELINES FOR SCHEDULE D (540)

Schedule D (540) Specifications

Index/ Field No.

Line/ Box No.



X = Checkbox




2 Header CTP ID N 3





7 TP last name A 17

8 TP, SSN, ITIN, or FEIN N 9

9 1a1 Line 1aa1 Description of Property AN 35 Special chars: space

10 1b1 Line 1ab1 Sales price N 15 Special chars: –

11 1c1 Line 1ac1 Cost or other basis N 15 Special chars: –

12 1d1 Line 1ad1 Loss N 15 Special chars: –

13 1e1 Line 1ad1 Gain N 15 Special chars: –

14 1a2 Repeatable Line 1 AN 35 Special chars: space

15 1b2 Repeatable Line 1 N 15 Special chars: –

16 1c2 Repeatable Line 1 N 15 Special chars: –

17 1d2 Repeatable Line 1 N 15 Special chars: –

18 1e2 Repeatable Line 1 N 15 Special chars: –
























Index/ Field No.

Line/ Box No.



X = Checkbox



39 1a7 Repeatable Line 1a AN 35 Special chars: space














53 1e9 Repeatable Line 1 N 15 Special chars: space

54 1a10 Repeatable Line 1 AN 35 Special chars: –


56 1ac10 Repeatable Line 1 N 15 Special chars: –























Index/ Field No.

Line/ Box No.



X = Checkbox















Index/ Field No.

Line/ Box No.



X = Checkbox




2 Header CTP ID N 3








































Index/ Field No.

Line/ Box No.



X = Checkbox




40 2d Net Loss N 15

41 2e Net Gain N 15

42 3 Capital gain distribution N 15

43 4 Total gains N 15

44 5 2012 loss N 15

45 6 Prior Year Cap Loss Carryover N 15

46 7 Total Loss N 15

47 8 Net Gain/Loss N 15

48 9 Deductible Loss N 15

49 10 Fed Gain/Loss N 15

50 11 California Gain/Loss N 15

51 12a Capital Gain Subtraction N 15

52 12b Line 12b N 15




Schedule D (540) Record Layout

Schedule D (540) 2012For Privacy Notice, get form FTB 1131. 7761124

California Capital Gain or Loss AdjustmentDo not complete this schedule if all of your California gains (losses) are the same as your federal gains (losses).

SCHEDULE

D (540)

TAXABLE YEAR

2012SSN or ITINName(s) as shown on return

(a)

Description of propertyIdentify S corporation stock

Example: 100 shares of “Z” (S stock)

(b)

Sales price

(c)

Cost or other basis

(d)

LossIf (c) is more than (b), subtract (b) from (c)

(e)

GainIf (b) is more than (c), subtract (c) from (b)

▌ 1 ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

▌ ▌ ▌ ▌ ▌

2 Net gain or (loss) shown on California Schedule(s) K-1 (100S, 541, 565, and 568). . . . . . . . . . . . . . . 2 ▌ ▌

3 Capital gain distributions (federal Form 1099-DIV, box 2a minus box 2c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 3

4 Total 2012 gains from all sources. Add column (e) amounts of line 1, line 2, and line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 4

5 2012 loss. Add column (d) amounts of line 1, and line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 5 ( )

6 California capital loss carryover from 2011, if any. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 6 ( )

7 Total 2012 loss. Add line 5 and line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 7 ( )

8 Combine line 4 and line 7. If a loss, go to line 9. If a gain, go to line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 8

9 If line 8 is a loss, enter the smaller of: (a) the loss on line 8.

(b) $3,000 ($1,500 if married or an RDP filing a separate return). See instructions . . ▌ 9 ( )

10 Enter the gain or (loss) from federal Form 1040, line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌10

11 Enter the California gain from line 8 or (loss) from line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌11

12 a If line 10 is more than line 11, enter the difference here and on Schedule CA (540), line 13, column B. . . . . . . . . . . . . . . ▌12a

b If line 10 is less than line 11, enter the difference here and on Schedule CA (540), line 13, column C. . . . . . . . . . . . . . . . ▌12b

5-7 8

9 10 11 12 1314 15 16 17 18

19 20 21 22 2324 25 26 27 28

5-7 8

9 10 11 12 1314 15 16 17 1819 20 21 22 2324 25 26 27 282929 3030 3131 3232 333334 35 36 37 3839 40 41 42 4344 45 46 47 4849 50 51 52 5354 55 56 57 5859 60 61 62 6364 65 66 67 6869 70 71 72 7374 75 76 77 7879 80 81 82 835 6 7 8 910 11 12 13 1415 16 17 18 1920 21 22 23 2425 26 27 28 2930 31 32 33 3435 36 37 38 39

40 4142

43

44

45

46

47

48

49

50

51

52


GUIDELINES FOR SCHEDULE P (540)

Schedule P (540) Specifications

Index/ Field No.

Line/ Box No.



X = Checkbox

Length Value/ Comments


1 Header Hearder Version Number N 2 T1

2 Header CTP ID N 3





7 TP last name A 17

8 TP SSN, ITIN or FEIN N 9

9 2 Medical and dental expense N 15 Special chars: –

10 3 Personal property taxes and real property taxes N 15 Special chars: –

11 4 Certain interest on a home mortgage not used to buy, build, or improve your home

N 15 Special chars: –

12 5 Miscellaneous itemized deductions N 15 Special chars: –

13 6 Refund of personal property taxes and real property taxes


14 7 Investment interest expense adjustment N 15 Special chars: –

15 8 Post-1986 depreciation N 15 Special chars: –

16 9 Adjusted gain or loss N 15 Special chars: –

17 10 Incentive stock options and California qualified stock options (CASOs)


18 11 Passive activities adjustment N 15 Special chars: –

19 12 Beneficiaries of estates and trusts N 15 Special chars: –

20 13a Circulation expenditures N 15 Special chars: –

21 13b Depletion N 15 Special chars: –

22 13c Installment sales N 15 Special chars: –

23 13d Intangible drilling costs N 15 Special chars: –

24 13e Long-term contracts N 15 Special chars: –

25 13f Loss limitations N 15 Special chars: –

26 13g Mining costs N 15 Special chars: –

27 13h Patron’s adjustment N 15 Special chars: –

28 13i Research and experimental N 15 Special chars: –

29 13j Pollution Control Facilities N 15 Special chars: –

30 13k Tax shelter farm activities N 15 Special chars: –

31 13l Related adjustments N 15 Special chars: –

32 13 Other adjustments and preference. Enter the amount if any for each item a through ....


33 14 Total adjustments and preferences N 15 Special chars: –

34 15 Enter taxable income from Form 540 N 15 Special chars: –

35 16 Regular NOL deduction N 15 Special chars: –

36 17 AMTI exclusion line 17 N 15 Special chars: –

37 18 Federal adjusted gross income N 15 Special chars: –

38 19 Combine 14 through 19 N 15 Special chars: –

39 20 AMT NOL deduction N 15 Special chars: –

40 21 AMTI N 15 Special chars: –



Schedule P (540) Specifications

Index/ Field No.

Line/ Box No.



X = Checkbox

Length Value/ Comments


41 22 Exemption amount N 15 Special chars: –

42 24 Tentative minimum tax N 15 Special chars: –

43 25 Regular tax before credits N 15 Special chars: –

44 26 Alternative minimum tax N 15 Special chars: –

45 Part III, Line 8

Code N 3

46 Part III, Line 8d

Credit carryover N 15

47 Part III, Line 9

Code N 3

48 Part III< Line 9d


49 Part III, Line 10

Code N 3




Code N 3



53 Part III, Line 12a

Code: 188 Credit for prior year AMT, credit amount N 15

54 Part III< Line 12b

Code: 188 Credit for prior year AMT, credit used this year

N 15


Code: 188 Credit for prior year AMT – credit carryover

N 15


Code N 3




Code N 3




Code N 3




Code N 3



64 24d Code: 180 Solar energy credit carryover N 15

65 25d Code: 181 Comm solar energy credit carryover N 15




Schedule P (540) Record Layout

Schedule P (540) 2012 Side 1For Privacy Notice, get form FTB 1131.

Alternative Minimum Tax andCredit Limitations — Residents

TAXABLE YEAR

2012Attach this schedule to Form 540.Names as shown on Form 540

7971124

CALIFORNIA SCHEDULE

P (540)Your SSN or ITIN

-Part I Alternative Minimum Taxable Income (AMTI) Important: See instructions for information regarding California/federal differences.

- 1 If you itemized deductions, go to line 2. If you did not itemize deductions, enter your standard deduction from Form 540, line 18, and go to line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ______________________ 2 Medical and dental expense. Enter the smaller of Schedule A (Form 1040), line 4, or 2½% (.025) of Form 1040, line 37 . . . ▌ 2 ______________________ 3 Personal property taxes and real property taxes. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 3 ______________________ 4 Certain interest on a home mortgage not used to buy, build, or improve your home. See instructions . . . . . . . . . . . . . . . . . . ▌ 4 ______________________ 5 Miscellaneous itemized deductions. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 5 ______________________ 6 Refund of personal property taxes and real property taxes. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 6 ______________________ Do not include your state income tax refund on this line. 7 Investment interest expense adjustment. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 7 ______________________ 8 Post-1986 depreciation. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 8 ______________________ 9 Adjusted gain or loss. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 9 ______________________10 Incentive stock options and California qualified stock options (CQSOs). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 10 ______________________11 Passive activities adjustment. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 11 ______________________12 Beneficiaries of estates and trusts. Enter the amount from Schedule K-1 (541), line 12a . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 12 ______________________13 Other adjustment and preferences. Enter the amount, if any, for each item, a through I, and enter the total on line 13. See instructions.

▐ 13 ______________________14 Total Adjustments and Preferences. Combine line 1 through line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .▌ 14 ______________________15 Enter taxable income from Form 540, line 19. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 15 ______________________16 Net operating loss (NOL) deductions from Schedule CA (540), line 21d and line 21e, column B. Enter as a positive amount. ▌ 16 ______________________17 AMTI exclusion. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 17 ______________________18 If your federal adjusted gross income (AGI) is less than the amount for your filing status (listed below), skip this line and go to line 19. If you itemized deductions and your federal AGI is more than the amount for your filing status, see instructions. ▌ 18 ______________________ Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $169,730 Married/RDP filing jointly or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $339,464 Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$254,59919 Combine line 14 through line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 19 ______________________20 Alternative minimum tax NOL deduction. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 20 ______________________21 Alternative Minimum Taxable Income . Subtract line 20 from line 19 (if married/RDP filing separately and line 21 is more than $322,495, see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 21 ______________________Part II Alternative Minimum Tax (AMT)22 Exemption Amount . (If this schedule is for a certain child under age 24, see instructions.) If your filing status is: And line 21 is not over: Enter on line 22: Single or head of household $234,072 $62,420 Married/RDP filing jointly or qualifying widow(er) 312,095 83,225 ▌ 22 ______________________ Married/RDP filing separately 156,047 41,612 } If Part I, line 21 is more than the amount shown above for your filing status, see instructions.23 Subtract line 22 from line 21. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 ______________________24 Tentative Minimum Tax. Multiply line 23 by 7.0% (.07) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 24 ______________________25 Regular tax before credits from Form 540, line 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▌ 25 ______________________26 Alternative Minimum Tax . Subtract line 25 from line 24. If zero or less, enter -0- here and on Form 540, line 61. If more than zero, enter here and on Form 540, line 61. If you make estimated tax payments for taxable year 2013, enter amount from line 26 on the 2013 Form 540-ES, Estimated Tax Worksheet, line 16. (Exception: If you have carryover credit for solar energy or commercial solar energy, first enter the result on Side 2, Part III, Section C, line 24 or 25) . . . . . . . . . . . . . . . . . . ▌ 26 ______________________

( )

( )

( )

a Circulation expenditures . . . ▐

b Depletion . . . . . . . . . . . . . . . ▐

c Installment sales . . . . . . . . . ▐

d Intangible drilling costs . . . . ▐

e Long-term contracts . . . . . . ▐

f Loss limitations . . . . . . . . . . ▐

g Mining costs . . . . . . . . . . . . . .▐

h Patron’s adjustment. . . . . . . . .▐

i Qualified small business stock ▐

j Research and experimental . . .▐

k Tax shelter farm activities . . . .▐

l Related adjustments . . . . . . . .▐

000000000000

000000000000

0000000000

00

0000

00

00

000000

00

000000000000

000000000000

5-7 8

910111213

141516171819

20 2621 2722 2823 2924 3025 31 32

33343536

37

3839

40

41

4243

44



Schedule P (540) Record Layout

Side 2 Schedule P (540) 2012 7972124

0000

Part III Credits that Reduce Tax Note: Be sure to attach your credit forms to Form 540.

1 Enter the amount from Form 540, line 35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 _____________________ 2 Enter the tentative minimum tax from Side 1, Part II, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 _____________________

(a) Credit

amount

(b) Credit used

this year

(c) Tax balance that may be offset

by credits

(d) Credit

carryoverSection A – Credits that reduce excess tax .

3 Subtract line 2 from line 1. If zero or less enter -0- and see instructions. This is your excess tax which may be offset by credits . . . . . . . . . . . . . . . . . . . . . . 3A1 Credits that reduce excess tax and have no carryover provisions . 4 Code: 162 Prison inmate labor credit (FTB 3507). . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Code: 169 Enterprise zone employee credit (FTB 3553) . . . . . . . . . . . . . . . . . . . . . . 5 6 Code: ____ ____ ____ New Home Credit or First Time Buyer Credit. . . . . . . . . . . . 6 7 Code: 232 Child and dependent care expenses credit (FTB 3506) . . . . . . . . . . . . . . 7A2 Credits that reduce excess tax and have carryover provisions . See instructions . 8 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 910 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1011 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1112 Code: 188 Credit for prior year alternative minimum tax . . . . . . . . . . . . . . . . . . . . . .12Section B – Credits that may reduce tax below tentative minimum tax .13 If Part III, line 3 is zero, enter the amount from line 1. If line 3 is more than zero, enter the total of line 2 and the last entry in column (c). . . . . . . . . . . . . . . . . . 13B1 Credits that reduce net tax and have no carryover provisions .14 Code: 170 Credit for joint custody head of household . . . . . . . . . . . . . . . . . . . . . . 1415 Code: 173 Credit for dependent parent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1516 Code: 163 Credit for senior head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . 1617 Nonrefundable renter’s credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17B2 Credits that reduce net tax and have carryover provisions . See instructions .18 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1819 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1920 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2021 Code: ▌____ ____ ____ Credit Name: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21B3 Other state tax credit .22 Code: 187 Other state tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22Section C – Credits that may reduce alternative minimum tax .23 Enter your alternative minimum tax from Side 1, Part II, line 26 . . . . . . . . . . . . . . 2324 Code: 180 Solar energy credit carryover from Section B2, column (d) . . . . . . . . . 2425 Code: 181 Commercial solar energy credit carryover from Section B2, column (d) . . 2526 Adjusted AMT. Enter the balance from line 25, column (c) here and on Form 540, line 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

▌ ▌

▌▌▌▌▌

▌▌▌

▌

▌▌

45 4647 4849 5051 52

53 54 55

56 5758 5960 6162 63

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State of California Franchise Tax Board Publication 1098...

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Transcript of State of California Franchise Tax Board Publication 1098...