Resident Booklet - 1999 Personal Income Tax Booklet PDF

C A L I F O R N I A
P E R S O N A L I N C O M E TA X B O O K L E T F O R M S & I N S T R U C T I O N S
1 9 9 9 540
540A
540EZ
Members of the Franchise Tax Board
Kathleen Connell, Chair
Johan Klehs, Member
B.Timothy Gage, Member
www.ftb.ca.gov
www.ftb.ca.gov
Click on our website for electronic
services including
This booklet contains:

Form 540, California Resident Income Tax Return
Form 540A, California Resident Income Tax Return
Form 540EZ, California Resident Income Tax Return
for Single and Joint Filers with No Dependents
Schedule CA (540), California Adjustments –Residents
Schedule D, California Capital Gain or Loss Adjustment
FTB 3885A, Depreciation and Amortization Adjustments
FTB 3519, Payment Voucher for Automatic Extension
for Individuals
State of California
Franchise Tax Board
Table of Contents
What’s New for 1999? . . . . . . . . . . . . . . . . . . . . . . . . . . 3 FTB 3885A, Depreciation and Amortization
We Welcome Your Comments on Forms . . . . . . . . . . . . 3 Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Do I Have to File? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Schedule D, California Capital Gain or

Loss Adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Which Form Should I Use? . . . . . . . . . . . . . . . . . . . . . . 5
Instructions for Schedule CA (540) . . . . . . . . . . . . . . . . 43
Helpful Hints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Instructions for FTB 3885A . . . . . . . . . . . . . . . . . . . . . . 47
Tax Time Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Instructions for Schedule D . . . . . . . . . . . . . . . . . . . . . . 48
Have You Heard About Electronic Filing? . . . . . . . . . . . . 8
Tax Information for Head of Household Filing Status . . . 49
Form 540EZ, California Resident Income Tax Return
Head of Household Definition of Terms . . . . . . . . . . . . . 50
For Single and Joint Filers With No Dependents . . . . 9
FTB 3519, Payment Voucher for Automatic
Instructions for Form 540EZ . . . . . . . . . . . . . . . . . . . . 13
Extension for Individuals . . . . . . . . . . . . . . . . . . . . . . 53
Nonrefundable Renter’s Credit Qualification Record . . . . 16
Pay Your Taxes By Credit Card . . . . . . . . . . . . . . . . . . . . 54
Form 540A, California Resident Income
Frequently Asked Questions . . . . . . . . . . . . . . . . . . . . . . 55
Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Additional Information . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Instructions for Form 540A . . . . . . . . . . . . . . . . . . . . . . 21
1999 California Tax Table . . . . . . . . . . . . . . . . . . . . . . . . 57
Form 540, California Resident Income
1999 California Tax Rate Schedules . . . . . . . . . . . . . . . . 62
Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
How To Get California Tax Information . . . . . . . . . . . . . . 63
Instructions for Form 540 . . . . . . . . . . . . . . . . . . . . . . . 31
Privacy Act Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Schedule CA (540), California Adjustments –
Residents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Automated Toll-Free Phone Service . . . . . . . . . . . . . . . . 64
The Census is Coming. Please Answer the Census by Mail. Every 10 years the Census Bureau is required by
the U.S. Constitution to count every person in the United States. In mid-March, you will be mailed the official
census questionnaire, and April 1, 2000 is Census Day. Census information is 100% confidential. The
Bureau is strictly prohibited from sharing information with any other individuals or organizations, public
or private. Also, California communities could lose over $3 billion in federal tax revenue during the next
decade if Californians do not respond. Please mail back your census questionnaire promptly. For more
information, visit the Census Bureau’s website at: http://www.census.gov, or for information about
temporary census jobs call (888) 325-7733.
Page 2 Personal Income Tax Booklet 1999

What’s New for 1999?
Differences Between California and
Federal Law File From Home On Your Personal Computer
In general, California tax law conforms to the Internal File your return using an on-line filing service. It’s quick,
Revenue Code (IRC) as of January 1, 1998. However, there easy, and completely safe. You can also request direct
are continuing differences between California and federal deposit of refund (or pay electronically, if you owe tax). See
tax law. California has not conformed to most of the page 8 for more information.
changes made to the IRC by the federal Internal Revenue
Service (IRS) Restructuring and Reform Act of 1998 $$$ for You
(Public Law 105-206) and has not conformed to any of the
Earned Income Credit (EIC) – If you earned less than
changes made by the Tax and Trade Relief Extension Act of
$30,580 (less than $10,200 if you do not have any
1998 (Public Law 105-277). Specific areas of nonconfor-
qualifying children), you may be eligible to get the EIC to
mity are discussed in the affected tax forms instructions.
reduce the federal tax you owe, or get a refund if you do
not owe any federal tax. Call the IRS at (800) 829-4477 and
1999 Tax Law Changes enter topic 601 when instructed, or see your federal
Dependent Exemption Credit Change – The 1999 depen- income tax booklet for more information.
dent exemption credit amount is $227 for each dependent. Refund of Excess State Disability Insurance (SDI) – You
Filing Requirements Thresholds – The filing thresholds may be eligible for a refund of excess SDI if you had at
now include the effect of senior exemptions and two least two employers during 1999 who together paid you
dependent exemptions. See page 4. more than $31,767 in wages. See page 24 (instructions for
Figuring Exemption Credits Got Easier – Exemption Form 540A, line 27) or page 36 (instructions for Form 540,
credits are no longer limited by tentative minimum tax. So, line 41) for more information.
this year most people can figure exemption credits directly Homeowner and Renter Assistance (HRA) – This
on Form 540A, line 18 or Form 540, line 21. Last year California program reimburses qualifying homeowners and
nearly a full page of instructions and two worksheets were renters for a portion of the property tax they paid in the
required for this computation. prior year. See page 56 for more information.
IRC Section 179 – The California deduction is the same as
Automated Toll-free Phone Service:

the federal deduction which is $19,000 for 1999.
Self-employed Health Insurance – The California (800) 338-0505
deduction is the same as the federal deduction which is A phone symbol in the instructions means that you may get
60% of qualifying expense. more information about the paragraph or line next to it.
New Voluntary Contribution Funds – You may now make Call (800) 338-0505, select personal income tax, then
voluntary contributions to the California Peace Officer select general information, follow the recorded instruc-
Memorial Foundation Fund and the Birth Defects Research tions, and enter the three-digit number by the phone
Fund. symbol.
Innocent Spouse Protections – California now conforms,
with modifications, to the innocent spouse provisions We Welcome Your Comments
under the IRS Restructuring and Reform Act of 1998. See, Your comments and suggestions provide valuable input on
‘’Innocent Spouse Relief’’ on page 56. how we can improve our products and services. In fact,
Preparer Tax Identification Number (PTIN) – California we've made a number of changes this year to make tax
conforms to changes made by the IRS Restructuring and preparation easier and quicker. For example, a number of
Reform Act of 1998, allowing tax preparers the option of tax forms are "fillable" online, meaning that you can go to
using a unique identification number (PTIN) instead of a our website and enter your information into the form
social security number when signing an individual’s tax before printing it out. To make it easier to calculate tax, we
return. have expanded the tax tables to cover taxable income
amounts of up to $100,000. We are also offering direct
New Features deposit of refunds for both paper and electronic returns,
because that's the fastest way for us to get your refund to
Tax Tables to $100,000 – To reduce the amount of math you.
you have to do, the tax tables now cover taxable income
amounts up to $100,000. One of the primary goals of the Franchise Tax Board is to
make it as easy as possible for you to do business with us.
Direct Deposit of Refund – Receiving a refund? Have your That is why we are always looking for ways to improve the
refund deposited directly into your bank account. Simply products and services that we provide to you. You can help
fill in your account information on Side 2 of your return. by sending me your comments and suggestions. Please
Or, if you file your return electronically, provide your bank write to me at:
account information with your tax information when you
transmit your return to the FTB.
Check Status of Your Refund – You can check on the status Mail: GERALD GOLDBERG, EXECUTIVE OFFICER
of your refund over the Internet. Go to our website at: FRANCHISE TAX BOARD
www.ftb.ca.gov PO BOX 942840
SACRAMENTO CA 94240-0040
Pay Your Taxes by Credit Card – You can use your
Discover/NOVUS, MasterCard, or American Express card to Email: Go to www.ftb.ca.gov and select
pay your personal income taxes, including estimated tax. “Send email to the Executive Officer”
There is a fee for using this service. See page 54.
Personal Income Tax Booklet 1999 Page 3

Do I Have to File?
Requirements for Most People
Read down the first column to find your filing status at the end of 1999. Read across to find your age at the end
of 1999, and number of dependents you are entitled to claim for 1999. You must file a return if either your
California gross income or your California adjusted gross income was more than the amount shown for your
filing status, age, and number of dependents.
Even if you do not have to file a return, you should file one in order to get a refund if California state income tax
✓Tip was withheld from your pay, or if you made California estimated tax payments.
On 12/31/99, and on 12/31/99, California Gross Income1 California Adjusted Gross Income2
my filing status was: my age was:
Dependents Dependents
0 1 2 or more 0 1 2 or more
Single or Under 65 10,899 18,466 24,141 8,719 16,286 21,961

Head of Household3 65 or older 14,499 20,174 24,714 12,319 17,994 22,534
Under 65 (both spouses) 21,798 29,365 35,040 17,438 25,005 30,680
Married filing joint or
Married filing separate4 65 or older (one spouse) 25,398 31,073 35,613 21,038 26,713 31,253
65 or older (both spouses) 28,998 34,673 39,213 24,638 30,313 34,853
Under 65 18,466 24,141 16,286 21,961
Qualifying widow(er)
65 or older 20,174 24,714 17,994 22,534
Dependent of another person – Under 65 More than your standard deduction5

Any filing status 65 or older More than your standard deduction5
1
California gross income is all income you received in the form of money, goods, property, and services from all sources that is not exempt from tax.
Gross income does not include any adjustments or deductions.
2
California adjusted gross income is your federal adjusted gross income from all sources reduced or increased by all California income adjustments.
3
See page 49.
4
Income of both spouses must be combined; both spouses must file a return even if only one spouse had income over the amounts listed.
5
Use the California Standard Deduction Worksheet for Dependents on page 23 to figure your standard deduction.
Requirements for Children With Investment Income

California law is the same as federal law for the income of children under age 14. For each child under age 14
who received more than $1,400 of investment income in 1999, get and complete Form 540 and form FTB 3800,
Tax Computation for Children Under Age 14 with Investment Income, to figure the tax on a separate Form 540
for your child.
Note: If you qualify, you may elect to report your child’s income of $7,000 or less (but not less than $700) on
your return by completing form FTB 3803, Parents’ Election to Report Child’s Interest and Dividends. To make
this election your child’s income must be only from interest and/or dividends. See “Order Forms” on the back
cover.
Other Situations When You Must File

If you owe any of the following taxes for 1999, you must file Form 540.
• Tax on a lump-sum distribution;
• Tax on a qualified retirement plan, including an individual retirement arrangement (IRA) or on a medical
savings account (MSA);
• Tax for children under age 14 who have investment income greater than $1,400 (see paragraph above);
• Alternative minimum tax;
• Recapture taxes;
• Deferred tax on certain installment obligations; or
• Tax on an accumulation distribution of a trust.

Which Form Should I Use?
Were you a resident of California during the entire 1999 year?
Yes If you are single or married filing a joint return, and you have no dependents, chances are good that you can use Form 540EZ.
It’s quick and easy! Check the chart below to see which form you should use.
No You must use Form 540NR. See “Order Forms” on the back cover for how to get the California Nonresident Income Tax Booklet.
Form 540EZ Form 540A Form 540
Filing Status Single or married filing joint, Any filing status Any filing status
under 65 and not blind
Dependents No dependents All dependents you are entitled to claim All dependents you are entitled to
claim
Amount of Income Taxable income Federal adjusted gross income Any amount of income
$50,000 or less $100,000 or less
Sources of Income Only income from: Only income from: All sources of income
• Wages, salaries, tips • Wages, salaries, tips
• Taxable interest of $400 or less • Taxable scholarship fellowship grants
• Taxable scholarship or • Interest and dividends
fellowship grants • Unemployment compensation
• Unemployment compensation reported on Form 1099-G
reported on Form 1099-G • Social security benefits
• Tier 1 and tier 2
railroad retirement payments
• Fully and partially taxable IRA
distributions, pensions, and annuities
Adjustment to Income No adjustments to income Allowed if the amount is the same as All adjustments to income
your federal adjustments to income
Standard Deduction Allowed Allowed Allowed
Itemized Deductions No itemized deductions Allowed if the amount is the same as All itemized deductions
your federal itemized deductions (except
for state, local, and foreign taxes paid)
Payments Only withholding shown on • Withholding shown on Form(s) W-2, • Withholding from all sources
Form(s) W-2 W-2G, and 1099-R • Estimated tax payments
• Estimated tax payments • Payments made with
• Payments made with extension extension voucher
voucher • Excess State Disability
• Excess State Disability Insurance Insurance (SDI) or Voluntary
(SDI) or Voluntary Plan Disability Plan Disability Insurance
Insurance (VPDI) (VPDI)
Tax Credits • Personal exemption credit • Personal exemption credit All tax credits
• Nonrefundable renter’s credit • Senior exemption credit
• Blind exemption credit
• Dependent exemption credit
• Nonrefundable renter’s credit
Other Taxes Only tax computed using the Only tax computed using the tax table. All taxes:
tax table • Tax computed using the tax
table or tax rate schedules
• Alternative minimum tax
• Tax on early distributions from
IRAs or other qualified
retirement plans
• Tax on distributions from MSAs
and education IRAs
• Tax for children under age 14
who have investment income
of more than $1,400
• Tax on lump-sum distributions
• Recapture taxes
• Deferred tax on certain
installment obligations
• Tax on accumulation
distributions of trusts

Helpful Hints
❏ Filling in your return.

Tips on how you should fill in Form 540EZ,
Form 540A, or Form 540:
❏ Check other areas.
Federal Adjusted Gross Income: Double-check that
you correctly transferred your federal adjusted gross
• Use only black or blue ballpoint pen on the copy income from your federal TeleFile Tax Record, line I;
you send us. or Form 1040EZ, line 4; or Form 1040A, line 18; or
Form 1040, line 33.
• Enter your social security number(s) at the top of
Form 540EZ, Form 540A, or Form 540, Side 1, California Standard Deduction: Make sure that you
Step 1a. entered the California standard deduction amount
and not the federal amount.
• Print all names and words in CAPITAL LETTERS.
Itemized Deductions: Be sure that you reduced your
• Print numbers inside boxes. Be sure to line up
federal itemized deductions by the amount of state
dollar amounts.
and local income taxes you claimed on your federal
• Round cents to the nearest whole dollar. For Schedule A. Form 540 filers, use Schedule CA (540),
example, round $50.50 up to $51 or round Part II, on page 39. Form 540A filers, see page 23.
$25.49 down to $25.
Double-check your math: Double-check each
• If you do not have an entry for a line, leave it subtraction, addition, and any other calculation.
blank unless the instructions for a line specifically
tell you to enter zero. Do not enter a dash.
• Attach your label. If you don’t have a label, fill in
your name as in the following example:
❏ Attachments to your return.
Form(s) W-2, W-2G, and 1099-R: Make sure to
staple all the Form(s) W-2, W-2G, and 1099-R you
received to the front of your return where it says
Your first name Initial Last name “Attach copy of your Form(s) W-2 here.” Also,
J O H N A D O E attach any Form 1099 showing California income tax
withheld (“backup withholding”) on dividends and
Is your name or address too long to fit in the boxes interest income.
provided? Do not shorten your name or address. Check or money order: Make your check or money
Instead, ignore the boxes and fit the information in order payable to the Franchise Tax Board. Write your
the space provided. Example: Jonathan A. social security number and “1999 Form 540EZ,”
Ziggzephyrstone would enter his name as follows: “1999 Form 540A,” or “1999 Form 540” on the
Your first name Initial Last name
check or money order, then see “Assembling your
return” below.
JONATHAN A ZIGGZEPHYRSTONE Federal Form 1040: Do not attach your federal
return if you file Form 540EZ or Form 540A. If you
file Form 540, did you attach any federal forms or
❏ Verify Step 1, Step 1a, Step 2,

and Step 3.
Step 1: Use your full legal name and complete address
schedules other than Schedule A or Schedule B to
your federal Form 1040?
No. Do not attach Form 1040 to Form 540.
Yes. Attach a copy of Form 1040 and all supporting
including ZIP Code. federal forms and schedules to Form 540.
Enter your private mailbox number in the field labeled
‘’PMB no.’’ if you lease the box from a private business
rather than from the United States Postal Service. ❏ Assembling your return.
Assemble your return in the order shown below.
See page 7 for where to mail your return.
Step 1a: Make sure that you entered your social security
Copy of federal return (if required)
number and that it agrees with your social security card.
If you file a joint return, make sure that you enter the Supporting California Schedules
social security numbers in the same order that your Fo rm
names are shown. Form 540
540E Z or
540A
Step 2: Make sure that you meet all the requirements for
your filing status. See page 21 for more information. If
you believe that you qualify for the head of household
filing status, please review the requirements on page 49
Check or money order
through page 52. (If you owe)
Step 3: Take your personal exemption credit to reduce
your tax. See the instructions for Form 540EZ or
W-2
Form 540A, line 18. Or see the instructions for 1099-R
Form 540, line 21. W-2G
Side
Side 2
1

Tax Time Tips
✓ Tip Important due dates.
April 17, 2000 Last day to pay 1999 amount you owe to avoid penalties and interest.*
See form FTB 3519 in this booklet for more information.
*If you are living or traveling outside the United States on April 17, 2000, the due dates for filing your return and paying
your tax are different. See form FTB 3519 in this booklet for more information.
October 16, 2000 Last day to file your 1999 return to avoid penalties and interest computed from the
original due date of April 15, 2000. (Because April 15, 2000 is a Saturday, any pay-
ments mailed by the following business day, April 17, 2000, are credited as having
been mailed on the original due date, April 15, 2000. Accordingly, any penalty
applicable to the late filing of a return or a late payment is computed from the original
April 15, 2000 due date.)
April 17, 2000 Due dates for 2000 estimated tax payments. Generally, you do not have to make
June 15, 2000 estimated tax payments if your California withholding in each payment period is at
September 15, 2000 least 1/4 of your required annual payment. Also, you do not have to make estimated
January 16, 2001 tax payments if you will pay enough through withholding to keep the amount you owe
with your return under $200 ($100 if married filing separate). However, if you do not
pay enough tax either through withholding or by making estimated tax payments, you
may have an underpayment penalty. Get Form 540-ES and instructions for more
information.
✓ Tip Keep a copy of your return.

The Franchise Tax Board (FTB) may request information from you regarding your California income tax return
within the California statute of limitations period, which is usually the later of four years from the due date of the
return or the date the return is filed. Keep a copy of your return and the records that verify the income,
deductions, adjustments, or credits reported on your return. Some records should be kept longer. For example,
keep property records as long as they are needed to figure the basis of the property.
✓ Tip If you file electronically.

If you file your return electronically, make sure all the amounts entered on the paper copy of your
California return are correct before you sign form FTB 8453, California Individual Income Tax
Declaration for e-file. If you are requesting direct deposit of a refund, make sure that your account and
routing information is correct. Your return can be transmitted to FTB by your preparer or electronic filing
service only after you sign form FTB 8453. The preparer or electronic filing service must provide you with:
• A copy of form FTB 8453;
• Any original Form(s) W-2, W-2G, 1099-G, and 1099-R that you provided; and
• A paper copy of your California tax return showing the data transmitted to the FTB.
✓ Tip Mailing your return.

If you have a refund or no amount due: If you owe:
FRANCHISE TAX BOARD FRANCHISE TAX BOARD
PO BOX 942840 PO BOX 942867
SACRAMENTO CA 94240-0000 SACRAMENTO CA 94267-0001

Have You Heard About Electronic Filing?
Electronic filing is the computer transmission of your return to the FTB.
It’s the fast, accurate way to file. Check out your electronic filing options below!
Options 98% of taxpayers qualify to e-file. Visit your tax

professional, request e-file and then relax. Your
refund will be on its way in 10 days, or less. If you
owe money, you can choose to use our e-pay
option, credit card payment option, or pay by check
or money order.
Certain private vendors are offering free on-line

e-filing to qualified taxpayers. Check out our
website to see if you can e-file for free!
www.ftb.ca.gov
TeleFile is for taxpayers that have taxable income

of $50,000 or less. If you qualify for TeleFile,
you would have received a special tax booklet
from us.
Benefits – No matter which electronic filing option you choose, you can count on these benefits:
Direct Deposit refunds are in the bank in about

Fast Refunds 5-7 banking days. If you choose to receive a
paper check, it will be in the mail in 7-10 days.
e-file returns are calculated and checked by

computer before they are transmitted to the
Accurate Returns FTB. Before we process them, we check them
again. The result: e-file is the most accurate
filing method.
You don’t have to wonder if the FTB has received

your return. You or your tax professional will
Receipt Confirmation receive an electronic receipt which includes the
date and time that the FTB received your return.

California Resident Income Tax Return FORM
For Single and Joint Filers With No Dependents 1999 540EZ

Your first name Initial Last name P
Step 1
왘 Initial Last name
Place If joint return, spouse’s first name
label here
or print
___________ AC
Present home address — number and street including PO Box or rural route Apt. no. PMB no.
Name A
and State ZIP Code
City, town, or post office
Address
- R
Step 1a Your social security number Spouse’s social security number IMPORTANT: RP
SSN - - - - Your social security number
is required.
Fill in the circle for your filing status.

Step 2 1 쑗 Single 2 쑗 Married filing joint return (even if only one spouse had income)
Filing 6 If your parent (or someone else) can claim you (or your spouse, if married) as a dependent on his or her
Status tax return, even if he or she chooses not to, fill in the circle here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 쐌 6 쑗
Step 3 12a State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . . 쐌 12a
Taxable
Income 12b Federal adjusted gross income from your TeleFile Tax Record, line I; or
Form 1040EZ, line 4; or Form 1040A, line 18; or Form 1040, line 33 . . . . . . . . . . . . . . . . . . . . . . 12b
Attach check
or money
13 Unemployment compensation from your federal TeleFile Tax Record,
order here. line D; or Form 1040EZ, line 3; or Form 1040A, line 12; or Form 1040, line 19 . . . . . . . . . . . . 쐌 13
14 Subtract line 13 from line 12b. This is your California adjusted gross income . . . . . . . . . . . . . 쐌 14
15 Did you fill in the circle on line 6?
Yes. Complete the California Standard Deduction Worksheet for Dependents on Side 2, Part I.
No. If single, enter $2,711. If married filing joint, enter $5,422 . . . . . . . . . . . . . . . . . . . . . . . 쐌 15
16 Subtract line 15 from line 14. This is your taxable income. If it is more than $50,000, STOP.
You must use Form 540A or Form 540. If line 15 is more than line 14, enter -0- . . . . . . . . . . . . . 16
Step 4 17 Tax. Use the amount on line 16 and your filing status in Step 2 to find your tax in the tax table.
Enter the tax from the table on this line. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Tax and
Credits 18 Did you fill in the circle on line 6?
Yes. Go to Side 2, Part II.
Attach copy No. If single, enter $72. If married filing joint, enter $144 . . . . . . . . . . . . . . . 18
of your
Form(s) W-2
here. 19 Nonrefundable renter’s credit. See page 13 . . . . . . . . . . . . . . . . . . . . . . . . 쐌 19
20 Total credits. Add line 18 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
23 Subtract line 20 from line 17. This is your total tax. If less than zero, enter -0- . . . . . . . . . . . . 쐌 23
Step 5 24 Enter your California income tax withheld from your Form(s) W-2, box 18.
If line 24 is more than line 23, go to line 31. Otherwise, go to line 32 . . . . . . . . . . . . . . . . . . 쮿 24
Overpaid
Tax or 31 Overpaid tax. If line 24 is more than line 23, subtract line 23 from line 24. Enter the result
Tax Due and go to line 34. If line 24 is less than line 23, enter -0- and go to line 32 . . . . . . . . . . . . . . 쮿 31
32 Tax due. If line 24 is less than line 23, subtract line 24 from line 23.
Enter the result and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Step 6 34 Total contributions. Enter amount from Side 2, Part III, line 13 . . . . . . . . . . . . . . . . . . . . . . . . 쐌 34
Refund or
Amount 35 REFUND or NO AMOUNT DUE. Subtract line 34 from line 31. Enter the result here.
You Owe Go to Side 2. See Part IV for direct deposit. See Part V to sign your return . . . . . . . . . . . . . . 쮿 35
36 AMOUNT YOU OWE. Add line 32 and line 34. Enter the result here.
Go to Side 2, Part V to sign your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 쮿 36
For Privacy Act Notice, see instructions. 540EZ99109 Form 540EZ C1 1999 Side 1
If you filled in the circle on Side 1, line 6 because someone can claim you (or your spouse, if married) as a dependent,
Part I even if that person chooses not to, complete this worksheet to figure the amount to enter on Side 1, line 15.
California 1 Enter your total wages, salaries, and tips from all your Form(s) W-2, box 1. (You may also
Standard refer to federal Form 1040EZ, line 1; Form 1040A, line 7; or Form 1040, line 7) . . . . . . . . . . . . . . 1
Deduction
Worksheet 2 ............................................................................ 2 2 5 0
for
Dependents 3 Add line 1 and line 2. Enter total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Minimum standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 0 0

5 Compare the amounts on line 3 and line 4 above. Enter the LARGER
of the two amounts here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Maximum standard deduction: If single, enter $2,711
{ }
If married filing joint, enter $5,422 .................... 6
7 Standard deduction. Compare the amounts on line 5 and line 6.
Enter the SMALLER of the two amounts here and on Side 1, line 15 . . . . . . . . . . . . . . . . . . . . . . . 7
If you did not fill in the circle on Side 1, line 6 because no one can
claim you (or your spouse, if married) as a dependent, and you are: { Single, enter $2,711 on Side 1, line 15; OR
Married filing joint, enter $5,422 on Side 1, line 15.
Part II If you (or your spouse, if married) can be claimed as a dependent, enter the following amount on line 18:
Personal • If single, enter -0-.
Exemption • If married filing joint and both you and your spouse can be claimed as dependents, enter -0-.
Chart for
Dependents • If married filing joint and only one of you can be claimed as a dependent, enter $72.
You may make a voluntary contribution of $1 or more to the following funds:
Part III 1 Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 48 왘 1 0 0
Contributions
2 California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 49 왘 2 0 0
3 Rare and Endangered Species Preservation Program . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 50 왘 3 0 0
4 State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . . . . . . . . . . . . . . 왗 51 왘 4 0 0
5 California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 52 왘 5 0 0
6 California Firefighters’ Memorial Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 53 왘 6 0 0
7 California Public School Library Protection Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 54 왘 7 0 0
8 D.A.R.E. California (Drug Abuse Resistance Education) Fund . . . . . . . . . . . . . . . . . . . . 왗 55 왘 8 0 0
9 California Mexican American Veterans’ Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 56 왘 9 0 0
10 Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 57 왘 10 0 0
11 California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 58 왘 11 0 0
12 Birth Defects Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 59 왘 12 0 0
13 Total contributions. Add line 1 through line 12. Enter here and on Side 1, line 34 . . . . . . . . . . . . 13 0 0
To have your refund directly deposited, fill in the boxes below. See page 15.
Part IV Routing number 왘
Direct Deposit
Information Account type:
Checking Savings Account
number 왘
Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief, it is true, correct, and complete. 9
Part V Your signature Spouse’s signature (if filing joint, both must sign) Daytime phone number
( )
Sign Here X X Date
It is unlawful to Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge) Paid Preparer’s SSN/FEIN/PTIN
forge a spouse’s
signature.
Firm’s name (or yours if self-employed) Firm’s address
REFUND or NO AMOUNT DUE (Side 1, line 35): FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0000
Where to AMOUNT DUE (Side 1, line 36): FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001
Mail Your Make your check or money order payable to “Franchise Tax Board.’’ Write your social security number and “1999 Form 540EZ’’ on
Return your check or money order and attach it to your Form 540EZ. Do not attach your federal return to this return.
Side 2 Form 540EZ C1 1999 540EZ99209

California Resident Income Tax Return FORM
For Single and Joint Filers With No Dependents 1999 540EZ

Your first name Initial Last name P
Step 1
왘 Initial Last name
Place If joint return, spouse’s first name
label here
or print
___________ AC
Name A
and State ZIP Code
City, town, or post office
Address
- R
Step 1a Your social security number Spouse’s social security number IMPORTANT: RP
SSN - - - - Your social security number
is required.
Fill in the circle for your filing status.

Step 2 1 쑗 Single 2 쑗 Married filing joint return (even if only one spouse had income)
Filing 6 If your parent (or someone else) can claim you (or your spouse, if married) as a dependent on his or her
Status tax return, even if he or she chooses not to, fill in the circle here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 쐌 6 쑗
Step 3 12a State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . . 쐌 12a
Taxable
Income 12b Federal adjusted gross income from your TeleFile Tax Record, line I; or
Form 1040EZ, line 4; or Form 1040A, line 18; or Form 1040, line 33 . . . . . . . . . . . . . . . . . . . . . . 12b
Attach check
or money
13 Unemployment compensation from your federal TeleFile Tax Record,
order here. line D; or Form 1040EZ, line 3; or Form 1040A, line 12; or Form 1040, line 19 . . . . . . . . . . . . 쐌 13
14 Subtract line 13 from line 12b. This is your California adjusted gross income . . . . . . . . . . . . . 쐌 14
15 Did you fill in the circle on line 6?
Yes. Complete the California Standard Deduction Worksheet for Dependents on Side 2, Part I.
No. If single, enter $2,711. If married filing joint, enter $5,422 . . . . . . . . . . . . . . . . . . . . . . . 쐌 15
16 Subtract line 15 from line 14. This is your taxable income. If it is more than $50,000, STOP.
You must use Form 540A or Form 540. If line 15 is more than line 14, enter -0- . . . . . . . . . . . . . 16
Step 4 17 Tax. Use the amount on line 16 and your filing status in Step 2 to find your tax in the tax table.
Enter the tax from the table on this line. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Tax and
Credits 18 Did you fill in the circle on line 6?
Yes. Go to Side 2, Part II.
Attach copy No. If single, enter $72. If married filing joint, enter $144 . . . . . . . . . . . . . . . 18
of your
Form(s) W-2
here. 19 Nonrefundable renter’s credit. See page 13 . . . . . . . . . . . . . . . . . . . . . . . . 쐌 19
20 Total credits. Add line 18 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
23 Subtract line 20 from line 17. This is your total tax. If less than zero, enter -0- . . . . . . . . . . . . 쐌 23
Step 5 24 Enter your California income tax withheld from your Form(s) W-2, box 18.
If line 24 is more than line 23, go to line 31. Otherwise, go to line 32 . . . . . . . . . . . . . . . . . . 쮿 24
Overpaid
Tax or 31 Overpaid tax. If line 24 is more than line 23, subtract line 23 from line 24. Enter the result
Tax Due and go to line 34. If line 24 is less than line 23, enter -0- and go to line 32 . . . . . . . . . . . . . . 쮿 31
32 Tax due. If line 24 is less than line 23, subtract line 24 from line 23.
Enter the result and go to line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Step 6 34 Total contributions. Enter amount from Side 2, Part III, line 13 . . . . . . . . . . . . . . . . . . . . . . . . 쐌 34
Refund or
Amount 35 REFUND or NO AMOUNT DUE. Subtract line 34 from line 31. Enter the result here.
You Owe Go to Side 2. See Part IV for direct deposit. See Part V to sign your return . . . . . . . . . . . . . . 쮿 35
36 AMOUNT YOU OWE. Add line 32 and line 34. Enter the result here.
Go to Side 2, Part V to sign your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 쮿 36
For Privacy Act Notice, see instructions. 540EZ99109 Form 540EZ C1 1999 Side 1
If you filled in the circle on Side 1, line 6 because someone can claim you (or your spouse, if married) as a dependent,
Part I even if that person chooses not to, complete this worksheet to figure the amount to enter on Side 1, line 15.
California 1 Enter your total wages, salaries, and tips from all your Form(s) W-2, box 1. (You may also
Standard refer to federal Form 1040EZ, line 1; Form 1040A, line 7; or Form 1040, line 7) . . . . . . . . . . . . . . 1
Deduction
Worksheet 2 ............................................................................ 2 2 5 0
for
Dependents 3 Add line 1 and line 2. Enter total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Minimum standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 0 0

5 Compare the amounts on line 3 and line 4 above. Enter the LARGER
of the two amounts here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Maximum standard deduction: If single, enter $2,711
{ }
If married filing joint, enter $5,422 .................... 6
7 Standard deduction. Compare the amounts on line 5 and line 6.
Enter the SMALLER of the two amounts here and on Side 1, line 15 . . . . . . . . . . . . . . . . . . . . . . . 7
If you did not fill in the circle on Side 1, line 6 because no one can
claim you (or your spouse, if married) as a dependent, and you are: { Single, enter $2,711 on Side 1, line 15; OR
Married filing joint, enter $5,422 on Side 1, line 15.
Part II If you (or your spouse, if married) can be claimed as a dependent, enter the following amount on line 18:
Personal • If single, enter -0-.
Exemption • If married filing joint and both you and your spouse can be claimed as dependents, enter -0-.
Chart for
Dependents • If married filing joint and only one of you can be claimed as a dependent, enter $72.
You may make a voluntary contribution of $1 or more to the following funds:
Part III 1 Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 48 왘 1 0 0
Contributions
2 California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 49 왘 2 0 0
3 Rare and Endangered Species Preservation Program . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 50 왘 3 0 0
4 State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . . . . . . . . . . . . . . 왗 51 왘 4 0 0
5 California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 52 왘 5 0 0
6 California Firefighters’ Memorial Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 53 왘 6 0 0
7 California Public School Library Protection Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 54 왘 7 0 0
8 D.A.R.E. California (Drug Abuse Resistance Education) Fund . . . . . . . . . . . . . . . . . . . . 왗 55 왘 8 0 0
9 California Mexican American Veterans’ Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 56 왘 9 0 0
10 Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 57 왘 10 0 0
11 California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 58 왘 11 0 0
12 Birth Defects Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 왗 59 왘 12 0 0
13 Total contributions. Add line 1 through line 12. Enter here and on Side 1, line 34 . . . . . . . . . . . . 13 0 0
To have your refund directly deposited, fill in the boxes below. See page 15.
Part IV Routing number 왘
Direct Deposit
number 왘
Part V Your signature Spouse’s signature (if filing joint, both must sign) Daytime phone number
( )
Sign Here X X Date
forge a spouse’s
signature.
REFUND or NO AMOUNT DUE (Side 1, line 35): FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0000
Where to AMOUNT DUE (Side 1, line 36): FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001
Mail Your Make your check or money order payable to “Franchise Tax Board.’’ Write your social security number and “1999 Form 540EZ’’ on
Return your check or money order and attach it to your Form 540EZ. Do not attach your federal return to this return.
Side 2 Form 540EZ C1 1999 540EZ99209

Instructions for Form 540EZ, California Resident Income Tax Return
These instructions are based on the Internal Revenue Code (IRC) as of January 1, 1998, and the California Revenue and Taxation Code (R&TC).
Before You Begin Step 3 — Taxable Income

You must complete your federal income tax return Please round cents to the nearest whole dollar. See page 6
(Form 1040, Form 1040A, Form 1040EZ, or federal TeleFile for information on rounding.
Tax Record) before you begin your Form 540EZ. You will
use the information you entered on your federal income tax Line 12a – State Wages
return to complete your Form 540EZ. Enter the total amount of your state wages from all states
from each of your Form(s) W-2. This amount should be on
You may qualify for the federal earned income credit. See
✓Tip page 3 for more information. There is no comparable state
Form W-2, box 17.
credit. Line 12b – Federal Adjusted Gross Income
Enter the adjusted gross income from your federal TeleFile
Step 1 — Name and Address Tax Record, line I; or Form 1040EZ, line 4; or Form 1040A,
line 18; or Form 1040, line 33.
If there is a label on the front of your booklet, attach the
label to your return after you have completed it. Make sure Line 13 – Unemployment Compensation
that the information on your label is correct. Cross out any Enter the amount of any unemployment compensation
errors and print the correct information. shown on your federal TeleFile Tax Record, line D;
If there is no label on the front of your booklet, print your or Form 1040EZ, line 3; or Form 1040A, line 12;
name and address in the spaces provided at the top of or Form 1040, line 19.
Form 540EZ. See page 6, Helpful Hints, “Filling in your Line 14 – California Adjusted Gross Income
return.” Subtract line 13 from line 12b.
If you lease a mailbox from a private business, be sure to
enter your mailbox number in the field labeled ‘’PMB no.’’
Line 15 – Standard Deduction
Did you fill in the circle on line 6 because your parent (or
someone else) can claim you on his or her return?
Step 1a — Social Security Number(s) Yes Complete the California Standard Deduction
Enter your social security number(s) in the spaces Worksheet for Dependents on Form 540EZ, Side 2.
provided. To protect your privacy, your social security No If single, enter $2,711.
number(s) are not printed on your label. If you file a joint If married filing joint, enter $5,422.
return, show the social security numbers in the same order
that you show both names. Note: If you do not have a
social security number because you are a nonresident or
Step 4 — Tax and Credits
resident alien for federal tax purposes, and the IRS issued First figure your tax, then make sure you qualify to claim
you an Individual Taxpayer Identification Number (ITIN), your credits.
enter the ITIN in the spaces for the social security number.
Line 17 – Tax
To figure your tax on the amount shown on line 16, you
Step 2 — Filing Status must use the tax tables beginning on page 57. If you are
Your filing status for California must be the same as the single, use the column for filing status 1. If you are mar-
filing status you used on your federal income tax return. If ried, use the column for filing status 2.
it is not, you cannot use Form 540EZ. See the instructions Line 18 – Personal Exemption Credit
for Form 540A beginning on page 21.
Did you fill in the circle on line 6?
Line 1 – Single Yes Go to the Personal Exemption Chart for Dependents
You may fill in the circle on line 1 if any of the following on Form 540EZ, Side 2.
was true on December 31, 1999: No If single, enter $72. If married filing joint, enter
• You were never married; $144.
• You were legally separated under a decree of divorce or Line 19 – Nonrefundable Renter’s Credit
of separate maintenance; or
Did you pay rent for at least 6 months in 1999 on your
• You were widowed before January 1, 1999, and did not principal residence located in California?
remarry in 1999.
Yes You may qualify to claim this credit which may
Line 2 – Married Filing Joint Return reduce your tax. Complete the qualification record
You may fill in the circle on line 2 if any of the following on page 16.
is true: No Go to line 20.
• You were married as of December 31, 1999, even if you
did not live with your spouse at the end of 1999; Step 5 — Overpaid Tax or Tax Due
• Your spouse died in 1999 and you did not remarry in To avoid a delay in the processing of your return, be sure
1999; or
you enter the correct amounts on line 24 through line 32.
• Your spouse died in 2000 before filing a 1999 return.
&
Line 24 – California Income Tax Withheld
Line 6 – Can be Claimed as Dependent Enter the total amount of California income tax withheld
Fill in the circle on line 6 if your parent (or someone else)
601 from each of your Form(s) W-2. This amount should be
can claim you as a dependent on his or her tax return. shown on Form W-2, box 18. Do not include any amount of
local income tax withheld or tax withheld by another state.

Instructions: Form 540EZ Automated Toll-Free Phone Service (800) 338-0505
&
If you did not receive a Form W-2 from your employer, see Line 3 – Rare and Endangered Species Preservation
the instructions for “Sign Your Return” on page 15. Program
204 Note: If you had two or more employers during 1999, who Contributions entered on line 3 will be used to help
together paid you more than $31,767 in wages and protect and conserve California’s many threatened and
withheld more than $158.84 of California State Disability endangered species and the wild lands that they need to
Insurance (SDI) or Voluntary Plan Disability Insurance survive, for the enjoyment and benefit of you and future
(VPDI), you may be entitled to a credit for excess SDI. In generations of Californians.
that case, you must use Form 540A. See page 24, line 27, Line 4 – State Children’s Trust Fund for the Prevention
for more information. of Child Abuse
Contributions entered on line 4 will be used to fund
Line 31 – Overpaid Tax programs for the prevention, intervention, and treatment
Is the amount on line 24 more than the amount on line 23? of child abuse and neglect.
No Enter zero and go to line 32. Line 5 – California Breast Cancer Research Fund
Yes Your payments and credits are more than your tax. Contributions entered on line 5 will be used to conduct
Subtract the amount on line 23 from the amount on research relating to the prevention, screening, cure, and
line 24. Enter the result on line 31. Go to line 34. treatment of breast cancer.
Line 32 – Tax Due Line 6 – California Firefighters’ Memorial Fund
Is the amount on line 24 less than the amount on line 23? Contributions entered on line 6 will be used for the
No Enter zero and go to line 34. construction of a memorial on the grounds of the State
Yes Your tax is more than the total of your payments and Capitol honoring the hundreds of firefighters who have
credits. Subtract the amount on line 24 from the died protecting our neighborhoods, our homes, our
amount on line 23. Enter the result on line 32. families, and our dreams. These brave men and women
answered the call when fire alarms sounded or when
There is a penalty for not paying enough tax during the
paramedic services were needed, and their sacrifices and
year. You may have to pay a penalty if the:
the sacrifices of their families deserve to be remembered.
• Tax due on line 32 is $200 or more; and
Line 7 – California Public School Library Protection
• California income tax withheld on line 24 is less than
Fund
80% of the amount of your total tax on line 23.
Contributions entered on line 7 will be expended for the
If you owe a penalty, the Franchise Tax Board will figure the purchase of books and other library resources through
penalty and send you a bill. grants awarded for implementing a school library
You may add contributions to the tax due. You must pay improvement plan.
the full amount of tax due, including voluntary contribu- Line 8 – D.A.R.E. California (Drug Abuse Resistance
tions, when you file your Form 540EZ. Education) Fund
Contributions entered on line 8 will be used to support
Step 6 — Refund or Amount You Owe local D.A.R.E. programs and provide proven effective,
Be sure to add or subtract correctly to figure the amount of in-classroom anti-drug, anti-gang, and anti-violence
your refund or the amount you owe. education for California school children.
Line 9 – California Mexican American Veterans’
Contributions Memorial
You may make voluntary contributions of $1 or more in Contributions entered on line 9 will be used to pay for the
whole dollar amounts. If you make a voluntary contribu- construction, beautification, enhancement, maintenance,
tion, you must complete Form 540EZ, Side 2, Part III. You or repair of the California Mexican American Veterans’
may contribute only to the funds listed in Part III and can- Memorial.
not change the amount you contributed after you file your
return. Line 10 – Emergency Food Assistance Program Fund
Contributions entered on line 10 will be used to help local
Side 2, Part III – Contributions food banks feed California’s hungry. Your contribution
will fund the purchase of much-needed food for delivery
Line 1 – Alzheimer’s Disease/Related Disorders Fund to food banks, pantries, and soup kitchens throughout
Contributions entered on line 1 will be used to conduct a the state. The State Department of Social Services will
program for researching the cause and cure of monitor its distribution to ensure the food is given to
Alzheimer’s disease and related disorders and research those most in need.
into the care and treatment of persons suffering from Line 11 – California Peace Officer Memorial
dementing illnesses. Foundation Fund
Line 2 – California Fund for Senior Citizens Contributions entered on line 11 will permit the Founda-
Contributions entered on line 2 will provide for Senior tion to preserve the memory of our fallen comrades by
Citizens Adult Day Health Care Centers, nutrition centers, maintaining a Memorial on State Capitol grounds, and
respite care, long-term care, senior citizen abuse preven- updating it annually to memorialize officers killed in the
tion programs, Alzheimer day care programs, and the line of duty each year. Beginning with California state-
California Senior Legislature (CSL). The CSL are volun- hood, peace officers have laid their lives on the line to
teers who prioritize statewide requirements of seniors protect law-abiding citizens. Since then over 1,300 coura-
and propose legislation in areas of health, housing, trans- geous peace officers have fallen in the line of duty. The
portation, and community services. Any excess contribu- California Peace Officer Memorial Foundation is a non-
tions not required by the CSL will be distributed to senior profit charitable organization committed to honoring
citizen service organizations throughout California. those heroes by assisting their survivors by offering
moral support, counseling, and financial support, includ-
ing academic scholarships for the children of those

Automated Toll-Free Phone Service (800) 338-0505 Instructions: Form 540EZ
officers who have made the supreme sacrifice. On behalf return, you may request to make monthly payments. See
of all of us and the law-abiding citizens of California we page 55, Question 4.
thank you for your participation.
Line 12 – Birth Defects Research Fund Part IV — Direct Deposit of Refund
Contributions entered on line 12 will be used to find It’s fast, safe, and convenient to have your refund directly
causes of birth defects, which strike 1 of every 33 babies deposited into your bank account.
born each year. Birth defects are the leading cause of
death and disability in children, yet in most cases, we The following illustration shows which bank numbers to
don’t know why they happen. Give now and help wipe out transfer to the preprinted boxes on Form 540EZ, Side 2,
birth defects in our lifetime. Part IV.
Do not use a deposit slip to find the bank numbers. Contact
Line 13 – Total Contributions
Add all contributions you entered on line 1 through
✓Tip your financial institution for assistance in getting the
line 12. Enter the result on Side 2, Part III, line 13, and correct routing number.
Side 1, line 34.
John Doe 1234
G
Mary Doe
Step 6 (continued) 1234 Main Street
Anytown, CA 99999 19
15-0000/0000
Line 34 – Total Contributions PAY TO THE

Did you make any voluntary contribution on Form 540EZ, ORDER OF $
Side 2, Part III? DOLLARS
Yes Enter the amount of your total contributions from ANYTOWN BANK
Anytown, CA 99999
Routing
number
Account
number
Do not include
the check number
Part III, line 13. Then go to line 35. For
No Leave this line blank. If you entered an amount on: G
I : 250250025 I : 202020 • 1234
• Line 31, go to line 35.
• Line 32, go to line 36.
Part V — Sign Your Return
Line 35 – Refund Or No Amount Due You must sign your return in the space provided on Side 2.
Did you enter an amount on line 34?
If you file a joint return, your spouse must sign it also.
No Enter the amount from line 31 on line 35. This is the
Paid Preparer’s Information – If you pay a person to
amount that will be refunded to you. If it is less than
$1, you must attach a written request to your prepare your California income tax return, that person must
Form 540EZ to receive the refund. If you would like sign and complete the area at the bottom of Side 2,
including an identification number (social security number,
direct deposit of your refund, go to Part IV, Direct
Deposit of Refund, then go to Part V, Sign Your FEIN, or PTIN). A paid preparer must give you two copies
Return. of your return: one copy to file with the Franchise Tax
Board and one to keep for your records.
Yes Go to the next question.
Check Your Social Security Number(s) – Make sure that
Is line 31 more than line 34? you have written your social security number(s) in the
Yes Subtract line 34 from line 31. Enter the result on spaces provided at the top of Form 540EZ in Step 1a.
line 35. To have your refund directly deposited into Attach Your Form(s) W-2 To Your Return – You must
your bank account, go to Part IV, Direct Deposit of attach Copy 2 of all Form(s) W-2 to the front of your
Refund, then go to Part V, Sign Your Return. return. If you do not receive your Form(s) W-2 by
No Do not enter an amount on line 35. Go to line 36. January 31, 2000, contact your employer. Only your
Line 36 – Amount You Owe employer can issue or correct a Form W-2.
Did you enter an amount on line 34?
No Enter the amount from line 32 on line 36. &
204
If you cannot get a copy of your Form W-2, you must
complete form FTB 3525, Substitute for Form W-2, Wage
and Tax Statement, or Form 1099-R, Distributions from
Yes If you entered an amount on:
Pensions, Annuities, Retirement or Profit-Sharing Plans,
• Line 32, add the amounts on line 32 and line 34 IRAs, Insurance Contracts, etc. See “Order Forms” on the
and enter the result on line 36. back cover.
• Line 31, subtract the amount on line 31 from the
amount on line 34 and enter the result on line 36.
Paying by Check or Money Order – Make your check or
&
613
If you forget to send your Form(s) W-2 with your income
tax return, do not send it separately. Wait until the
Franchise Tax Board requests it from you.
money order payable to the “Franchise Tax Board” for the
full amount you owe. Do not send cash. Be sure to write Important: Do not attach a copy of your federal income tax
your social security number and “1999 Form 540EZ” on return to your Form 540EZ.
&
your check or money order. Attach your check or money Mailing Addresses
order to your return. See page 6, Helpful Hints, “Assem- If you have a refund or no amount due, mail your return to:
bling your return.” A penalty may be imposed if your check 202 FRANCHISE TAX BOARD
is returned by your bank for insufficient funds. PO BOX 942840
Paying by Credit Card – For information about paying SACRAMENTO CA 94240-0000
using your Discover/NOVUS, MasterCard, or American If you owe, mail your return to:
&
Express card, see page 54.
FRANCHISE TAX BOARD
&
To avoid a late filing penalty, file your Form 540EZ by the PO BOX 942867
due date even if you cannot pay the amount you owe. If 611 SACRAMENTO CA 94267-0001
207 you cannot pay the full amount shown on line 36 with your

Nonrefundable Renter’s Credit Qualification Record
If you were a resident of California and paid rent on property in California which was your principal residence, you may qualify for a
credit that you can use to reduce your tax. Answer the questions below to see if you qualify.
1. Were you a resident1 of California for the entire year in 6. Did you or your spouse claim the homeowner’s property tax
1999? exemption3 anytime during 1999?
YES Go to the next question. NO Skip question 7 and answer question 8.
NO Stop. File Form 540NR, California Nonresident or Part- YES Go to question 7.
Year Resident Income Tax Return. See the back cover
7. Did you and your spouse maintain separate residences for
for information on ordering forms.
the entire year in 1999?
2. Is the amount on Form 540EZ or Form 540A, line 14; or YES The spouse that answered “yes” to question 6 may not
Form 540, line 17: claim this credit. If the other spouse alone could have
• $25,650 or less if single or married filing separate; or answered “no” to question 6, that person qualifies for
• $51,300 or less if married filing joint, head of household, the credit. Enter $60 on line 8 below and on
or qualifying widow(er)? Form 540EZ or Form 540A, line 19; or Form 540,
YES Go to the next question. line 31.
NO Stop here. You do not qualify for this credit. NO Stop here. You do not qualify for this credit.
3. Did you pay rent, for at least half of 1999, on property 8. If you are:
(including a mobile home that you owned on rented land) • Single, or married filing separate4 enter $60 below and on
in California which was your principal residence? Form 540EZ or Form 540A, line 19; or Form 540, line 31.
YES Go to the next question. • Married filing joint, head of household, or qualifying
NO Stop here. You do not qualify for this credit. widow(er), enter $120 below and on Form 540EZ or
Form 540A, line 19; or form 540, line 31.
4. For more than half the year, did you live with, or were you
$ ___ ___ ___
a minor under the care of a parent, foster parent, or legal
guardian who claimed you as a dependent in 1999? Fill in the street address(es) and landlord information below for
NO Go to the next question. the residence(s) you rented in California during 1999 which
YES Stop here. You do not qualify for this credit. qualified you for this credit.
5. Was the property you rented exempt2 from property tax in

1999? Do Not Mail This Record xxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxx
NO Go to the next question.
YES Stop here. You do not qualify for this credit.
Street Address City, State, and ZIP Code Dates Rented in 1999 (From______to______)
a_________________________________________________________________________________________________________
b_________________________________________________________________________________________________________
Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed
above.
Name Street Address City, State, ZIP Code, and Telephone Number
a_________________________________________________________________________________________________________
b_________________________________________________________________________________________________________
1
Military personnel. If you are not a legal resident of California, you do not qualify for this credit. However, your spouse may claim this credit if he or she was a resident, did not live in
military housing during 1999, and is otherwise qualified.
2
Property exempt from property taxes. You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property
includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes
for the property you rented, then you may claim this credit.
3
Homeowner’s property tax exemption. You do not qualify for this credit if you or your spouse received a homeowner’s property tax exemption at any time during the year. However, if you
lived apart from your spouse for the entire year and your spouse received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if you are
otherwise qualified.
4
Married filing separate returns. If you and your spouse file separate returns, lived in the same rental property and both quality for this credit, one spouse may claim the full amount of this
credit ($120), or each spouse may claim half of the amount ($60 each).
Page 16 FTB 3550 1999

California Resident FORM
Income Tax Return 1999 540A

Step 1 Your first name Initial Last name P

Place If joint return, spouse’s first name Initial Last name
label here AC
or print
___________
Name A
and
City, town, or post office State ZIP Code R
Address
-
RP
Step 1a Your social security number Spouse’s social security number IMPORTANT:
Your social security number
SSN - - - - is required.
Step 2 1 Single 2 Married filing joint return (even if only one spouse had income)
3 Married filing separate return. Enter spouse’s social security number above and full name here ___________________________
Filing Status
4 Head of household (with qualifying person). STOP. See page 21.
Fill in only one. 5 Qualifying widow(er) with dependent child. Enter year spouse died 19 _________ .
6 If your parent, (or someone else) can claim you (or your spouse, if married) as a dependent on his or her
Step 3 tax return, even if he or she chooses not to, fill in this circle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Exemptions For line 7, line 8, line 9, and line 11: Multiply the amount you enter in the box by the pre-printed dollar amount for that line.
7 Personal: If you filled in 1, 3, or 4 above, enter 1 in the box. If you filled in 2 or 5, enter 2
Attach check or
money order here. in the box. If you filled in the circle on line 6, see page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X $72 = $__________
8 Blind: If you (or if married, your spouse) are visually impaired, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . 8 X $72 = $__________
9 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . . 9 X $72 = $__________
10 Add line 7 through line 9.This is your total exemption credit before the dependent exemption credit . . . . . 10 Total $__________
11 Dependents: Enter name and relationship. Do not include yourself or your spouse.
Dependent
______________________ _______________________ ______________________
Exemptions
______________________ _______________________ Total dependent exemption credit . . . . . . . 11 X $227 = $_________
Step 4 12 a State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . 12a

Taxable 12 b Enter federal adjusted gross income from your TeleFile Tax Record, line I; Form 1040EZ, line 4;
Income Form 1040A, line 18; or Form 1040, line 33. (If over $100,000, STOP; you must file Form 540) . . . . . . . . . . . 12b
Attach copy of your 13 Total California income adjustments. Enter the amount from Side 2, Part I, line 7 . . . . . . . . . . . . . . . . . . . 13
Form(s) W-2, W-2G,
1099-R, and other
14 Subtract line 13 from line 12b. This is your California adjusted gross income. See page 23 . . . . . . . . . . . 14
Forms 1099 showing 15 Enter the larger of your CA itemized deductions OR your CA standard deduction. See page 23 . . . . . . . 15
California tax withheld.
16 Subtract line 15 from line 14. This is your taxable income. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . 16
17 Tax. Use the tax table to find the tax on the amount shown on line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Step 5 18 Exemption credits. Add line 10 and line 11. Enter the result here . . . . . . . . . . . . . . 18
Tax and 19 Nonrefundable renter’s credit. See page 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Credits
20 Total credits. Add line 18 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
23 Subtract line 20 from line 17. This is your total tax. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . 23
California income tax withheld. See page 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Step 6 24
25 1999 California estimated tax and payment with form FTB 3519 . . . . . . . . . . . 25
Overpaid
27 Excess SDI. See page 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Tax or
Tax Due 28 Total payments and credits. Add line 24, line 25, and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Overpaid tax. If line 28 is more than line 23, subtract line 23 from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 Enter the amount of line 29 you want applied to your 2000 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Overpaid tax available this year. Subtract line 30 from line 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
32 Tax due. If line 28 is less than line 23, subtract line 28 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Step 7 34 Total contributions. Enter amount from Side 2, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Refund or 35 Subtract line 34 from line 31. You have a REFUND or NO AMOUNT DUE.
Amount
Enter the result here. See Part III for direct deposit. See Part IV to sign your return . . . . . . . . 35
You Owe
36 Add line 32 and line 34. This is the AMOUNT YOU OWE. Enter the result here.
See Side 2, Part IV to sign your return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
37 Underpayment of estimated tax. If form FTB 5805 is attached, fill in this circle . . . . . . . . . . . . . . . . . . 37
38 If you do not need California income tax forms mailed to you next year, fill in this circle . . . . . . . . . . . . . . 38
For Privacy Act Notice, get form FTB 1131. 540A99109 Form 540A C1 1999 Side 1
Part I 1 State income tax refund adjustment (from Form 1040, line 10). See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . 1
California 2 Unemployment compensation adjustment (from federal TeleFile Tax Record, line D; Form 1040EZ, line 3;
Income Form 1040A, line 12; or Form 1040, line 19). See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Adjustments
3 Social security benefits adjustment or tier 1 and tier 2 railroad retirement benefits adjustment. See page 22 . . . . . 3
See instructions
4 California nontaxable interest or dividend income adjustment. See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 California IRA distributions adjustment. See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 California pensions and annuities adjustment. See page 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Total California income adjustments. Add line 1 through line 6. Enter here and on Side 1, line 13 . . . . . . . . 7
Part II
Contributions 1 Contribution to California Seniors Special Fund. See page 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 1
You may make a contribution of $1 or more to the following funds:
2 Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 2 00
3 California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 3 00
4 Rare and Endangered Species Preservation Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 4 00
5 State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 5 00
6 California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 6 00
7 California Firefighters’ Memorial Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 7 00
8 California Public School Library Protection Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 8 00
9 D.A.R.E. California (Drug Abuse Resistance Education) Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 9 00
10 California Mexican American Veterans’ Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 10 00
11 Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 11 00
12 California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 12 00
13 Birth Defects Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 13 00
14 Total contributions. Add line 1 through line 13. Enter here and on Side 1, line 34 . . . . . . . . . . . . . . . . . . . . . 14
Part III To have your refund directly deposited, fill in the boxes below. See page 26.
Routing number
Direct Deposit
number
Part IV Your signature Spouse’s signature (if filing joint, both must sign) Daytime phone number
( )
Sign Here X X Date
forge a spouse’s
signature. Firm’s name (or yours if self-employed) Firm’s address
Joint return?
See page 26.
Where to REFUND or NO AMOUNT DUE (Side 1, line 35):

Mail Your FRANCHISE TAX BOARD
Return PO BOX 942840
AMOUNT DUE (Side 1, line 36): • Make your check or money order payable to “Franchise Tax Board.”
FRANCHISE TAX BOARD • Write your social security number and “1999 Form 540A” on your check
PO BOX 942867 or money order.
SACRAMENTO CA 94267-0001 • Attach check or money order to your Form 540A.
✓ Keep a copy of this signed return with your tax records for four years from the due date for filing your return.
• Be sure to file your return by April 17, 2000. • Be sure to enter your social security number(s) in Step 1a.
• If you cannot file your return by April 17, 2000, and • Use the preprinted label if you received one. If the information is not
owe tax, be sure to complete form FTB 3519, Payment correct, make the necessary corrections in ink.
Voucher for Automatic Extension for Individuals, and
pay the amount you owe by April 17, 2000, to avoid late • Do not attach your federal return to this return.
payment penalties and interest.
Side 2 Form 540A C1 1999 540A99209

Income Tax Return 1999 540A


label here AC
or print
___________
Name A
and
Address
-
RP
Step 2 1 Single 2 Married filing joint return (even if only one spouse had income)
Filing Status
4 Head of household (with qualifying person). STOP. See page 21.
6 If your parent, (or someone else) can claim you (or your spouse, if married) as a dependent on his or her
Attach check or
money order here. in the box. If you filled in the circle on line 6, see page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X $72 = $__________
8 Blind: If you (or if married, your spouse) are visually impaired, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . 8 X $72 = $__________
9 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . . 9 X $72 = $__________
10 Add line 7 through line 9.This is your total exemption credit before the dependent exemption credit . . . . . 10 Total $__________
Dependent
______________________ _______________________ ______________________
Exemptions
______________________ _______________________ Total dependent exemption credit . . . . . . . 11 X $227 = $_________
Step 4 12 a State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . 12a

Taxable 12 b Enter federal adjusted gross income from your TeleFile Tax Record, line I; Form 1040EZ, line 4;
Income Form 1040A, line 18; or Form 1040, line 33. (If over $100,000, STOP; you must file Form 540) . . . . . . . . . . . 12b
Attach copy of your 13 Total California income adjustments. Enter the amount from Side 2, Part I, line 7 . . . . . . . . . . . . . . . . . . . 13
Form(s) W-2, W-2G,
1099-R, and other
14 Subtract line 13 from line 12b. This is your California adjusted gross income. See page 23 . . . . . . . . . . . 14
Forms 1099 showing 15 Enter the larger of your CA itemized deductions OR your CA standard deduction. See page 23 . . . . . . . 15
California tax withheld.
16 Subtract line 15 from line 14. This is your taxable income. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . 16
17 Tax. Use the tax table to find the tax on the amount shown on line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Step 5 18 Exemption credits. Add line 10 and line 11. Enter the result here . . . . . . . . . . . . . . 18
Tax and 19 Nonrefundable renter’s credit. See page 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Credits
20 Total credits. Add line 18 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
23 Subtract line 20 from line 17. This is your total tax. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . 23
California income tax withheld. See page 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Step 6 24
25 1999 California estimated tax and payment with form FTB 3519 . . . . . . . . . . . 25
Overpaid
27 Excess SDI. See page 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Tax or
Tax Due 28 Total payments and credits. Add line 24, line 25, and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Overpaid tax. If line 28 is more than line 23, subtract line 23 from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
30 Enter the amount of line 29 you want applied to your 2000 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . 30
32 Tax due. If line 28 is less than line 23, subtract line 28 from line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Step 7 34 Total contributions. Enter amount from Side 2, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Refund or 35 Subtract line 34 from line 31. You have a REFUND or NO AMOUNT DUE.
Amount
Enter the result here. See Part III for direct deposit. See Part IV to sign your return . . . . . . . . 35
You Owe
36 Add line 32 and line 34. This is the AMOUNT YOU OWE. Enter the result here.
See Side 2, Part IV to sign your return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
37 Underpayment of estimated tax. If form FTB 5805 is attached, fill in this circle . . . . . . . . . . . . . . . . . . 37
38 If you do not need California income tax forms mailed to you next year, fill in this circle . . . . . . . . . . . . . . 38
For Privacy Act Notice, get form FTB 1131. 540A99109 Form 540A C1 1999 Side 1
Part I 1 State income tax refund adjustment (from Form 1040, line 10). See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . 1
California 2 Unemployment compensation adjustment (from federal TeleFile Tax Record, line D; Form 1040EZ, line 3;
Income Form 1040A, line 12; or Form 1040, line 19). See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Adjustments
3 Social security benefits adjustment or tier 1 and tier 2 railroad retirement benefits adjustment. See page 22 . . . . . 3
See instructions
4 California nontaxable interest or dividend income adjustment. See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 California IRA distributions adjustment. See page 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 California pensions and annuities adjustment. See page 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Total California income adjustments. Add line 1 through line 6. Enter here and on Side 1, line 13 . . . . . . . . 7
Part II
Contributions 1 Contribution to California Seniors Special Fund. See page 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 1
You may make a contribution of $1 or more to the following funds:
2 Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 2 00
3 California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 3 00
4 Rare and Endangered Species Preservation Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 4 00
5 State Children’s Trust Fund for the Prevention of Child Abuse . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 5 00
6 California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 6 00
7 California Firefighters’ Memorial Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 7 00
8 California Public School Library Protection Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 8 00
9 D.A.R.E. California (Drug Abuse Resistance Education) Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 9 00
10 California Mexican American Veterans’ Memorial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 10 00
11 Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 11 00
12 California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 12 00
13 Birth Defects Research Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 13 00
14 Total contributions. Add line 1 through line 13. Enter here and on Side 1, line 34 . . . . . . . . . . . . . . . . . . . . . 14
Part III To have your refund directly deposited, fill in the boxes below. See page 26.
Routing number
Direct Deposit
number
Part IV Your signature Spouse’s signature (if filing joint, both must sign) Daytime phone number
( )
Sign Here X X Date
forge a spouse’s
signature. Firm’s name (or yours if self-employed) Firm’s address
Joint return?
See page 26.
Where to REFUND or NO AMOUNT DUE (Side 1, line 35):

Mail Your FRANCHISE TAX BOARD
Return PO BOX 942840
AMOUNT DUE (Side 1, line 36): • Make your check or money order payable to “Franchise Tax Board.”
FRANCHISE TAX BOARD • Write your social security number and “1999 Form 540A” on your check
PO BOX 942867 or money order.
SACRAMENTO CA 94267-0001 • Attach check or money order to your Form 540A.
✓ Keep a copy of this signed return with your tax records for four years from the due date for filing your return.
• Be sure to file your return by April 17, 2000. • Be sure to enter your social security number(s) in Step 1a.
• If you cannot file your return by April 17, 2000, and • Use the preprinted label if you received one. If the information is not
owe tax, be sure to complete form FTB 3519, Payment correct, make the necessary corrections in ink.
Voucher for Automatic Extension for Individuals, and
pay the amount you owe by April 17, 2000, to avoid late • Do not attach your federal return to this return.
payment penalties and interest.
Side 2 Form 540A C1 1999 540A99209

Instructions for Form 540A — California Resident Income Tax Return
Before You Begin Line 2 – Married Filing Joint Return

You must complete your federal income tax return You may fill in the circle on line 2 if any of the following is
(Form 1040, Form 1040A, Form 1040EZ, or federal TeleFile true:
Tax Record) before you begin your Form 540A. You will use • You were married as of December 31, 1999, even if you
the information you entered on your federal income tax did not live with your spouse at the end of 1999;
return to complete your Form 540A. See “Order Forms” on • Your spouse died in 1999 and you did not remarry in
the back cover for information on how to get the forms and 1999; or
publications referred to in these instructions. • Your spouse died in 2000 before filing a 1999 return.
✓Tip You may qualify for the federal earned income credit. See Line 3 – Married Filing Separate Return
page 3 for more information. There is no comparable state If you filled in the circle on line 3, be sure to enter your
credit. spouse’s name on line 3 and social security number in
Step 1a.
Step 1 — Name and Address Note: You cannot claim a personal exemption credit for
If there is a label on the front of your booklet, attach the your spouse even if your spouse had no income, is not
label to your return after you have finished completing it. filing a return, and is not claimed as a dependent on
Make sure that the information on your label is correct. another person’s return.
Cross out any errors and print the correct information.
Note: You may be able to file as head of household if you
If there is no label on the front of your booklet, print your had a child living with you and you lived apart from your
name, and address in the space provided at the top of spouse during the entire last 6 months of 1999. See
Form 540A. See page 6, Helpful Hints, “Filling in your page 49 for more information.
return.”
For reporting separate income and deductions, get FTB
If you lease a mailbox from a private business, enter your Pub. 1051A, Guidelines for Married Filing Separate
mailbox number in the field labeled ‘’PMB no.’’ Returns.
Step 1a — Social Security Number(s) Line 4 – Head of Household
Enter your social security number(s) in the spaces This filing status is for unmarried individuals who provide a
provided. To protect your privacy, your social security home for certain other persons. Before you select this filing
number(s) are not printed on your label. If you file a joint status, see the requirements and self-test for head of
return, show the social security numbers in the same order household beginning on page 49.
that you show both names. Note: It is no longer necessary to write the name of the
Note: If you do not have a social security number because qualifying individual on the return.
you are a nonresident or resident alien for federal tax Line 5 – Qualifying Widow(er) with
purposes, and the IRS issued you an Individual Taxpayer Dependent Child
Identification Number (ITIN), enter the ITIN in the spaces You may fill in the circle on line 5 and use the joint return
for the social security number. tax rates for 1999 if all five of the following apply:
Step 2 — Filing Status 1. Your spouse died in 1997 or 1998 and you did not
remarry in 1999; and
Fill in only one of the circles for line 1 through line 5. Be
2. You have a child, stepchild, adopted child, or foster
sure to enter the required additional information if you
child whom you can claim as a dependent; and
filled in the circle for line 3 or line 5.
3. This child lived in your home for all of 1999. Temporary
Your filing status for California must be the same as the absences, such as for vacation or school, count as time
filing status you used on your federal income tax return. lived in the home; and
Exception: Married taxpayers who file a joint federal 4. You paid over half the cost of keeping up your home for
&
income tax return may file either a joint return or separate this child; and
returns if either spouse was: 5. You could have filed a joint return with your spouse the
218 • An active member of the United States armed forces or year he or she died, even if you actually did not do so.
any auxiliary military branch during 1999; or Note: If your spouse died in 1999, see the instructions for
• A nonresident for the entire year and had no income line 2.
from California sources during 1999.
However, if you file a joint return and if either spouse was a
Step 3 — Exemptions
&
nonresident in 1999, you must file Form 540NR, California Line 6 – Can be Claimed as Dependent
Nonresident or Part-Year Resident Income Tax Return. Fill in the circle on line 6 if your parent (or someone else)
Line 1 – Single 601 can claim you as a dependent on his or her tax return.
You may fill in the circle on line 1 if any of the following
was true on December 31, 1999:
• You were never married;
• You were legally separated under a decree of divorce or
of separate maintenance; or
• You were widowed before January 1, 1999, and did not
remarry in 1999.

Instructions: Form 540A Automated Toll-Free Phone Service (800) 338-0505
Line 7 – Personal Exemptions Side 2, Part I — California Income Adjustments
Did you fill in the circle on line 6? Line 1 – State Income Tax Refund Adjustment
No Follow the instructions on Form 540A, line 7. Enter the amount of any state income tax refund shown on your
Yes Ignore the instructions on Form 540A, line 7. federal Form 1040, line 10. If you filed Form 1040A or
Instead, enter in the box on line 7 the amount shown Form 1040EZ, enter -0- on line 1.
below for your filing status: Line 2 – Unemployment Compensation Adjustment
• Single or married filing separate, enter -0-; Enter the amount of any unemployment compensation shown on
• Head of household, enter -0-; your federal TeleFile Tax Record, line D; Form 1040EZ, line 3;
• Married filing joint and both you and your Form 1040A, line 12; or Form 1040, line 19.
spouse can be claimed as dependents, enter -0-; Note: Do not include qualified state tuition program earnings.
or Line 3 – Social Security Benefits (and tier 1 or tier 2 railroad
• Married filing joint and only one spouse can be retirement benefits) Adjustment
claimed as a dependent, enter 1. Enter the total of any of these amounts shown on your federal return:
Line 8 – Blind Exemptions • Social security benefits and equivalent tier 1 railroad retirement
The first year you claim this exemption credit, you must benefits reported on federal Form 1040A, line 13b; or
attach a doctor’s statement to the back of Form 540A indi- Form 1040, line 20b;
cating you or your spouse are visually impaired. Visually • Tier 1 (non social security equivalent) and tier 2 railroad
impaired means you cannot see better than 20/200 while retirement benefits included in the amount on federal
wearing glasses or contact lenses, or that your field of Form 1040A, line 11b; or Form 1040, line 16b.
vision is not more than 20 degrees. Note: Do not include any other pension amounts on this line.
Caution: An individual who is someone else’s dependent If you filed Form 1040EZ, enter -0- on line 3.
may not claim this credit.
Line 4 – California Nontaxable Interest or Dividend Income
Line 9 – Senior Exemptions Adjustment
If you were 65 years of age or older by December 31, 1999, California does not tax interest earned from:
you should claim an additional exemption credit on line 9.
If you are married, each spouse 65 years of age or older • United States savings bonds;
should claim an additional credit. • United States Treasury bills, notes, and bonds; and
• Bonds or obligations of United States territories, and govern-
Caution: An individual who is someone else’s dependent ment agency obligations specifically exempted by federal law.
Enter only the amount of interest that you received from these
Line 10 – Total Personal, Blind, and Senior sources and that you included in the amount reported on your
Exemptions federal Form 1040A, line 8a; or Form 1040, line 8a; or
Add the dollar amounts on line 7 through line 9. Enter the Form 1040EZ, line 2.
result on line 10. Interest from municipal or state bonds from a state other than
Line 11 – Dependent Exemptions California: This interest is taxed by California. You may not use
To claim an exemption credit for each of your dependents, Form 540A. You must use Form 540.
write each dependent’s name and relationship to you in the Interest from Federal National Mortgage Association (Fannie
space provided. The persons you list as dependents must Mae) Bonds, Government National Mortgage Association (Ginnie
be the same persons you listed as dependents on your Mae) Bonds, and Federal Home Loan Mortgage Corporation
federal income tax return. Count the number of dependents (FHLMC) securities: This interest is taxed by California. Do not
listed and enter the total in the box on line 11. Multiply the enter it on line 4.
total by the pre-printed dollar amount and enter the result. Exempt-interest dividends from mutual funds: Certain mutual funds
are qualified to pay “exempt-interest dividends” if at least 50% of
Step 4 — Taxable Income their assets consist of tax-exempt government obligations. The
Refer to your completed federal income tax return to portion of the dividends that is tax-exempt will be shown on your
complete Step 4. annual statement from the mutual fund. If the amount of California
tax-exempt interest is more than the amount of federal tax-exempt
Line 12a – State Wages interest, enter the difference on line 4. If the amount of California tax-
Enter the total amount of your state wages from all states exempt interest is less than the amount of federal tax-exempt
from each of your Form(s) W-2. This amount should be on interest, you may not use Form 540A. You must use Form 540.
Form W-2, box 17.
Line 5 – California Individual Retirement Account (IRA)
Line 13 – California Income Adjustments Distributions Adjustment
California does not tax certain types of income that are Note: You cannot use Form 540A if you have Roth IRA conversions
taxable on your federal return. In addition, there may be
or distributions. You must use Form 540.
differences between the taxable amounts of federal and
California IRA distributions, pensions, and annuities. For The method of taxing IRA distributions is generally the same for
more information, see next column. California and federal purposes. However, there may be significant
differences in the taxable amount depending on when you made your
contributions. Before 1987, the maximum IRA contribution you were
allowed to deduct from California income was less than the maxi-
mum amount you were allowed to deduct from federal income. For
this reason, the amount of your IRA distribution taxed by California
may be different than the amount taxed under federal law.
Report the difference between your California and your federal
taxable IRA distributions on line 5. Be sure to attach Form 1099-R
Automated Toll-Free Phone Service (800) 338-0505 Instructions: Form 540A
to your Form 540A. Get FTB Pub. 1005, Pension and Annuity
Guidelines, for more information. California Standard Deduction Worksheet for Dependents
Line 6 – California Pensions and Annuities Adjustment Use this worksheet only if your parent, or someone else, can claim
If you received a lump-sum distribution from a profit sharing or you (or your spouse if married) as a dependent on his or her tax
retirement plan, you may pay less tax on the distribution if you return.
choose the 5-year or 10-year averaging method. However, you must 1. Enter your total wages, salaries, and tips from
file Form 540 to use these methods. Get the instructions for all your Form(s) W-2, box 1. (You may also
Form 540 and Schedule G-1, Tax on Lump-Sum Distributions (not refer to federal Form 1040EZ, line 1:
in this booklet), for more information. Form 1040A, line 7; or Form 1040, line 7) . . . . 1 __________
If your annuity starting date was after July 1, 1986, and before 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 __________
$250.00
January 1, 1987, and if you elected to use the 3-year recovery rule
3. Add line 1 and line 2. Enter total here . . . . . . . 3 __________
for California, you must make an adjustment because your federal
taxable amount is less than your California taxable amount. Figure 4. Minimum standard deduction . . . . . . . . . . . . . 4 __________ $700.00
the difference between the gross distribution shown on your 5. Enter the larger of line 3 or line 4 here . . . . . . 5 __________
Form 1099-R, box 1 and the taxable amount shown in box 2a. Enter 6. Enter the amount shown for your filing status:
the difference in parentheses on line 6. For example: “(12,325).” • Single or married filing separate,
Combine line 1 through line 6. If the result is less than zero, enter
the amount in parentheses on line 7 and on Side 1, line 13. In this
case only, treat the amount on line 13 as a positive number and add
enter $2,711
}
• Married filing joint, head of household, . . . . 6 __________
or qualifying widow(er) enter $5,422
it to the amount on line 12. 7. Standard deduction. Enter the smaller of
line 5 or line 6 here and on Form 540A, line 15 7 __________
Step 4 (continued)
Line 14 – California Adjusted Gross Income
Subtract line 13 from line 12b. Enter the result on line 14. California Itemized Deductions Worksheet
If the result is less than zero, enter the amount in parenthe- 1. Enter your total itemized deductions from
ses. For example: “(12,325).” federal Schedule A, line 28 . . . . . . . . . . . . . . . 1 __________
2. Add these amounts from federal Schedule A
Line 15 – CA Standard Deduction or CA and enter on line 2:
Itemized Deductions • Line 5, state and local income tax, and State
You must decide whether to take the standard deduction or Disability Insurance (SDI): . . . __________
to itemize your actual charitable contributions, medical • Line 8, foreign income taxes: . __________ 2 __________
expenses, interest paid, taxes, etc. Your California income 3. Subtract line 2 from line 1. This amount is your
tax will be less if you take the larger of: total California itemized deductions . . . . . . . . 3 __________
• Your California itemized deductions; or 4. Enter the standard deduction for your filing
• Your California standard deduction. status from the ‘’California Standard Deduction
If you are married and file a separate return, both you and Chart for Most People’’, or from line 7 of the
your spouse must either itemize your deductions or take ‘’California Standard Deduction Worksheet for
the standard deduction. Dependents’’ if your parent, or someone
else, can claim you as a dependent on his or
Itemized deductions. Figure your California itemized her tax return . . . . . . . . . . . . . . . . . . . . . . . . . 4 __________
deductions by completing the California Itemized Deduc- 5. Enter the larger of line 3 or line 4 here
tions Worksheet on this page. Enter the result on and on Form 540A, line 15 . . . . . . . . . . . . . . . 5 __________
Form 540A, line 15.
Note: If you did not itemize deductions on your federal
income tax return but will itemize deductions for your Step 5 — Tax and Credits
California Form 540A, first complete a federal Schedule A, First figure your tax. Be sure to use the correct filing status
Itemized Deductions. Then complete the California Itemized and taxable income amount. Then make sure you qualify to
Deductions Worksheet on this page. Do not attach federal claim your credits.
Schedule A to this return.
Line 17 – Tax
Standard deduction. Find your standard deduction on the To figure your tax on the amount shown on line 16, use the
California Standard Deduction Chart for Most People on tax tables beginning on page 57. Be sure you use the col-
this page unless you filled in the circle on Form 540A, umn for your filing status.
line 6. In that case, use the California Standard Deduction
Worksheet for Dependents on this page. Caution. If your taxable income on line 16 is over
$100,000, you must use Form 540. See the Form 540
California Standard Deduction Chart for Most People instructions beginning on page 31.
Do not use this chart if your parent, or someone else, can claim you Line 19 – Nonrefundable Renter’s Credit
(or your spouse, if married) as a dependent on his or her tax return. Did you pay rent for at least 6 months in 1999 on your
Your Filing Status Enter On Line 15 principal residence located in California?
1 – Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,711 Yes You may qualify to claim this credit which may
2 – Married filing joint return . . . . . . . . . . . . . . . . . . . . . . . . $5,422 reduce your tax. Complete the qualification record
3 – Married filing separate return . . . . . . . . . . . . . . . . . . . . . $2,711 on page 16.
4 – Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,422 No Go to line 20.
5 – Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,422
Note: The California standard deduction amounts are less than the
federal standard deduction amounts.

Step 6 — Overpaid Tax or Tax Due Excess SDI (or VPDI) Worksheet
To avoid a delay in the processing of your return, be sure If you are married and file a joint return, you must figure
you enter the correct amounts on line 24 through line 32. the amount of excess SDI (or VPDI) separately for each
spouse.
&
Line 24 – California Income Tax Withheld Your
Enter on line 24 the total amount shown as California You Spouse
205 income tax withheld on your Form(s) W-2 in box 18;
1. Add amounts of SDI (or VPDI)
Form(s) W-2G in box 14; or Form(s) 1099-R in box 10.
withheld shown on your
Caution: Do not include city or county tax withheld or tax
Forms W-2. Enter the total here . 1 _____________
withheld by other states.
2. 1999 SDI (or VPDI) limit . . . . . . 2 $158.84 $158.84
_____________
&
If you received a Form 1099 showing California income tax
withheld (“backup withholding”) on dividends and interest 3. Excess SDI (or VPDI) with-
204 income, include the amount withheld in the total on line 24 held. Subtract line 2 from
and attach a copy of the Form 1099 to your return. line 1. Enter the result here
and on Form 540A, line 27 . . . . . 3 _____________
If you do not have a Form W-2, see the instructions for
“Sign Your Return” on page 26. Note: If zero or less, enter -0- on line 27.
Line 25 – 1999 California Estimated Tax and
Payment with form FTB 3519 Line 29 – Overpaid Tax
Enter the total of any: If the amount on line 28 is more than the amount on
• California estimated tax payments you made using 1999 line 23, your payments and credits are more than your tax.
Form 540-ES; Subtract the amount on line 23 from the amount on
• Overpayment from your 1998 California income tax line 28. Enter the result on line 29. This is the amount of
return applied to your 1999 estimated tax; and your overpaid tax. If the amount on line 28 is less than the
• Payment you sent with form FTB 3519, Payment amount on line 23, go to line 32.
Voucher for Automatic Extension for Individuals.
Line 30 – Amount You Want Applied To Your
If you and your spouse paid joint estimated tax but are now 2000 Estimated Tax
filing separate returns, either of you may claim all of the If you pay estimated tax, you may apply all or part of the
amount paid, or you may each claim part of it. Attach a amount on line 29 to your 2000 estimated tax. Enter on
statement, signed by you and your spouse, explaining how line 30 the amount of line 29 you want applied to your
you want your payments divided. Be sure to show both 2000 estimated tax.
social security numbers on your separate returns. If you or
your spouse made separate estimated tax payments, but Line 31 – Overpaid Tax Available This Year
you are now filing a joint income tax return, add the If you entered an amount on line 30, subtract that amount
amounts you each paid. Attach a statement to the front of from line 29. Enter the result on line 31. You may choose to
Form 540A explaining that payments have been made have this entire amount refunded to you or you may make
under both social security numbers. contributions to the California Seniors Special Fund or make
voluntary contributions from this amount. If you choose to
Line 27 – Excess California SDI (or VPDI) make contributions, skip line 32 and go to Step 7.
Withheld
If more than $158.84 of California State Disability Insur- Line 32 – Tax Due
ance (SDI) or Voluntary Plan Disability Insurance (VPDI) If the amount on line 28 is less than the amount on line 23,
was withheld from your wages by a single employer, or if your tax is more than your payments and credits. Subtract
an employer withheld SDI (or VPDI) at a rate of more than the amount on line 28 from the amount on line 23. Enter
0.5% of your gross wages, you may not claim excess SDI the result on line 32. This is the amount of your tax due.
(or VPDI) on your Form 540A, line 27 for the amount over- There is a penalty for not paying enough tax during the
withheld by your employer. Contact the employer for a year. You may have to pay a penalty if the:
refund.
• Tax due on line 32 is $200 ($100 if married filing
You may claim a credit for excess SDI (or VPDI) only if you separate) or more; and
meet all of the following conditions: • California income tax withheld on line 24 is less than
• You had two or more employers during 1999; 80% of the amount of your total tax on line 23.
• You received more than $31,767 in wages during 1999 If you owe a penalty, the Franchise Tax Board will figure the
from these employers; penalty and send you a bill.
• Your employers combined withheld more than $158.84
You may make contributions to the California Seniors
of SDI (or VPDI) from your wages; and
Special Fund or make voluntary contributions by adding
• The amounts of SDI (or VPDI) withheld appear on your
them to the tax due. You must pay the full amount of tax
Forms W-2. Attach your Forms W-2 to your return.
due, including contributions, when you file your Form 540A.
Complete the following Excess SDI (or VPDI) Worksheet to
figure the amount to enter on line 27.

Automated Toll-Free Phone Service (800) 338-0505 Instructions: Form 540A
Step 7 — Refund or Amount You Owe Line 9 – D.A.R.E. California (Drug Abuse Resistance Education)
Fund
Be sure to add or subtract carefully to figure the amount of
your refund or the amount you owe. Contributions entered on line 9 will be used to support local
D.A.R.E. programs and provide proven effective, in-classroom anti-
Contributions drug, anti-gang, and anti-violence education for California school
You may make contributions to the California Seniors children.
Special Fund, or you may make voluntary contributions of
Line 10 – California Mexican American Veterans’ Memorial
$1 or more in whole dollar amounts for line 2 through
Contributions entered on line 10 will be used to pay for the
line 13. If you make one or more contributions, you must
complete Side 2, Part II. You may contribute only to the construction, beautification, enhancement, maintenance, or repair
of the California Mexican American Veterans’ Memorial.
funds listed in Part II and cannot change the amount you
contributed after you file your return. Line 11 – Emergency Food Assistance Program Fund
Contributions entered on line 11 will be used to help local food
Side 2, Part II — Contributions banks feed California’s hungry. Your contribution will fund the
Line 1 – Contribution to California Seniors Special Fund purchase of much-needed food for delivery to food banks, pantries,
If you and/or your spouse are 65 years of age or older and claim and soup kitchens throughout the state. The State Department of
the Senior Exemption Credit on line 9, you may make a combined Social Services will monitor its distribution to ensure the food is
total contribution of up to $144 or $72 per spouse. Contributions given to those most in need.
entered on line 1 will be distributed to the Area Agency of Aging Line 12 – California Peace Officer Memorial Foundation Fund
Councils (TACC) to provide advice on and sponsorship of Senior Contributions entered on line 12 will permit the Foundation to
Citizen issues. Any excess contributions not required by TACC will preserve the memory of our fallen comrades by maintaining a
be distributed to senior citizen service organizations through-out Memorial on State Capitol grounds, and updating it annually to
California for meals, adult day care, and transportation. memorialize officers killed in the line of duty each year. Beginning
Line 2 – Alzheimer’s Disease/Related Disorders Fund with California statehood, peace officers have laid their lives on the
Contributions entered on line 2 will be used to conduct a program line to protect law-abiding citizens. Since then over 1,300 coura-
for researching the cause and cure of Alzheimer’s disease and geous peace officers have fallen in the line of duty. The California
related disorders and research into the care and treatment of Peace Officer Memorial Foundation is a non-profit charitable
persons suffering from dementing illnesses. organization committed to honoring those heroes by assisting their
survivors by offering moral support, counseling, and financial
Line 3 – California Fund for Senior Citizens support, including academic scholarships for the children of those
Contributions entered on line 3 will provide for Senior Citizens
officers who have made the supreme sacrifice. On behalf of all of us
Adult Day Health Care Centers, nutrition centers, respite care, long- and the law-abiding citizens of California we thank you for your
term care, senior citizen abuse prevention programs, Alzheimer day participation.
care programs, and the California Senior Legislature (CSL). The
CSL are volunteers who prioritize statewide requirements of seniors Line 13 – Birth Defects Research Fund
and propose legislation in areas of health, housing, transportation, Contributions entered on line 13 will be used to find causes of birth
and community services. Any excess contributions not required by defects, which strike 1 of every 33 babies born each year. Birth
the CSL will be distributed to senior citizen service organizations defects are the leading cause of death and disability in children, yet
throughout California. in most cases, we don’t know why they happen. Give now and help
wipe out birth defects in our lifetime.
Line 4 – Rare and Endangered Species Preservation Program
Contributions entered on line 4 will be used to help protect and Line 14 – Total Contributions
conserve California’s many threatened and endangered species and Add all contributions you entered on line 1 through line 13. Enter
the wild lands that they need to survive, for the enjoyment and the result on Side 2, Part II, line 14, and on Side 1, line 34.
benefit of you and future generations of Californians.
Step 7 (continued)
Line 5 – State Children’s Trust Fund for the Prevention of
Child Abuse Line 34 – Total Contributions
Contributions entered on line 5 will be used to fund programs for Enter the amount of your total contributions from Side 2,
the prevention, intervention, and treatment of child abuse and Part II, line 14. If you did not make any contributions, do
neglect. not enter an amount on line 34. If you show an amount on
Line 6 – California Breast Cancer Research Fund line 31, you must subtract the amount you contribute from
Contributions entered on line 6 will be used to conduct research the amount of overpaid tax. If you show an amount on
relating to the prevention, screening, cure, and treatment of breast line 32, you must add the amount you contribute to your
cancer. tax due.
Line 7 – California Firefighters’ Memorial Fund Line 35 – Refund Or No Amount Due
Contributions entered on line 7 will be used for the construction of If you did not enter an amount on line 34, enter the amount
a memorial on the grounds of the State Capitol honoring the from line 31 on line 35. This is the amount that will be
hundreds of firefighters who have died protecting our neighbor- refunded to you. If the amount is less than $1, attach a
hoods, our homes, our families, and our dreams. These brave men written request to your Form 540A to receive the refund.
and women answered the call when fire alarms sounded or when If you entered an amount on line 34, subtract that amount
paramedic services were needed, and their sacrifices and the from the amount on line 31. If the result is zero or more,
sacrifices of their families deserve to be remembered. enter the result on line 35. To have your refund directly
Line 8 – California Public School Library Protection Fund deposited into your bank account, go to Part III, Direct
Contributions entered on line 8 will be expended for the purchase Deposit of Refund, then skip to the instructions for line 37.
of books and other library resources through grants awarded for
implementing a school library improvement plan.

If the result is less than zero, your contributions are more The following illustration shows which bank numbers to
than your overpaid tax available on line 31. In this case, do transfer to the preprinted boxes on Form 540A, Side 2,
not enter an amount on line 35. Instead, subtract the Part III.
amount on line 31 from the amount on line 34. Enter the Do not use a deposit slip to find the bank numbers. Contact
result on line 36 and see the instructions for line 36. ✓Tip your financial institution for assistance in getting the
Line 36 – Amount You Owe correct routing number.
If you did not enter an amount on line 34, enter the amount John Doe 1234
from line 32 on line 36. This is the amount you owe with
G
Mary Doe
15-0000/0000
your Form 540A. 1234 Main Street
19
Anytown, CA 99999
If you entered an amount on line 34, add that amount to PAY TO THE
the amount on line 32. Enter the result on line 36. This is ORDER OF $
the amount you owe with your Form 540A. DOLLARS
To avoid a late filing penalty, file your Form 540A by the ANYTOWN BANK Routing
number
Account
number
Do not include
Anytown, CA 99999 the check number
due date even if you cannot pay the amount you owe.
For
Do not combine your 1999 tax payment and any 2000 G
estimated tax payment in the same check. You must I : 250250025 I : 202020 • 1234
prepare two separate checks and mail each in a separate
envelope. Part IV — Sign Your Return
Paying by Check or Money Order – Make your check or You must sign your return in the space provided on Side 2.
money order payable to the “Franchise Tax Board” for the If you file a joint return, your spouse must sign it also.
full amount you owe. Do not send cash. Be sure to write
Joint Return. If you file a joint return, both you and your
your social security number and “1999 Form 540A” on
spouse are generally responsible for the tax and any
your check or money order. Attach your check or money interest or penalties due on the return. This means that if
order to your return. See page 6, Helpful Hints, “Assem-
one spouse does not pay the tax due, the other may have
bling Your Return.” A penalty may be imposed if your
to. See Innocent Spouse Relief, on page 56.
check is returned by your bank for insufficient funds.
Paid Preparer’s Information. If you pay a person to
Paying by Credit Card – For information about paying
prepare your California income tax return, that person must
using your Discover/NOVUS, MasterCard, or American
sign and complete the area at the bottom of Side 2,
Express card, see page 54. including an identification number (social security number,
If you cannot pay the full amount shown on line 36 with FEIN, or PTIN). A paid preparer must give you two copies
your return, you may request to make monthly payments. of your return; one copy to file with the Franchise Tax
See page 55, Question 4. Board and one to keep for your records.
Line 37 – Underpayment of Estimated Tax Check Your Social Security Number(s). Make sure that
You may owe a penalty if: you have written your social security number(s) in the
spaces provided at the top of Form 540A in Step 1a.
• Line 32 is $200 ($100 if married filing separate) or
more and more than 20% of the tax shown on line 23; Attach Your Form(s) W-2 To Your Return. You must attach
or Copy 2 of all Form(s) W-2, W-2G, and 1099-R to the front
• You underpaid your 1999 estimated tax liability for any of your return. If you do not receive your Form(s) W-2 by
payment period. The Franchise Tax Board can figure the January 31, 2000, contact your employer. Only your
penalty for you when you file your return and send you employer can issue or correct a Form W-2.
a bill. Or you can get form FTB 5805, Underpayment of If you cannot get a copy of your Form W-2, you must
Estimated Tax by Individuals and Fiduciaries, to see if complete form FTB 3525, Substitute for Form W-2, Wage
you owe a penalty and to figure the amount. If you and Tax Statement, or Form 1099-R, Distributions from
complete form FTB 5805, enter the amount of the Pensions, Annuities, Retirement or Profit-Sharing Plans,
penalty on line 37 and fill in the circle on line 37. You IRAs, Insurance Contracts, etc. See ‘’Order Forms’’ on the
must complete and attach form FTB 5805 if you claim a back cover.
waiver of the penalty or use the annualized income If you forget to send your Form(s) W-2 with your income
installment method. tax return, do not send it separately. Wait until the
Note: Do not reduce the amount on line 29 or increase the Franchise Tax Board requests it from you.
amount on line 32 by any penalty or interest amounts. Important: Do not attach a copy of your federal income tax
See page 7, Tax Time Tips, for information on estimated tax return to Form 540A.
payments and how to avoid the underpayment penalty.
Mailing Addresses
Line 38 – 2000 Tax Forms If you have a refund, or if you have no amount due, mail
If your Form 540A is prepared by someone else or if you your return to:
do not need tax forms mailed to you next year, fill in the FRANCHISE TAX BOARD
circle on line 38. PO BOX 942840
Part III — Direct Deposit of Refund If you owe, mail your return to:
It’s fast, safe, and convenient to have your refund directly FRANCHISE TAX BOARD
deposited into your bank account. PO BOX 942867

Income Tax Return 1999 540

Fiscal year filers only: Enter month of year end: month________ year 2000.

label here AC
or print
___________
Name A
and
Address
-
RP
Single 2 Married filing joint return (even if only one spouse had income)
Step 2 1
Filing Status 4 Head of household (with qualifying person). STOP. See page 31.
6 If your parent (or someone else) can claim you (or your spouse, if married) as a dependent on his or her
Attach check or
in the box. If you filled in the circle on line 6, see page 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X $72 = $_________
money order here.
8 Blind: If you (or if married, your spouse) are visually impaired, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . 8 X $72 = $_________
9 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . . . 9 X $72 = $_________
10 Add line 7 through line 9. This is your total exemption credit before the dependent exemption credit . . . . . 10 Total $_________
Dependent ______________________ _______________________ ______________________
Exemptions ______________________ _______________________ Total dependent exemption credit . . . . . . . 11 X $227 = $________
12 State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Step 4 13 Enter federal adjusted gross income from Form 1040, line 33; Form 1040A, line 18;
Taxable Form 1040EZ, line 4, or TeleFile Tax Record, line I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Income 14 California adjustments – subtractions. Enter the amount from Schedule CA (540), line 33, column B . . . . 14
Attach copy of your Caution: If the amount on Schedule CA (540), line 33, column B is a negative number, see page 32.
Form(s) W-2, W-2G,
1099-R, and other 15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses. See page 32 . . . . . . . . . . . . 15
Forms 1099 showing 16 California adjustments – additions. Enter the amount from Schedule CA (540), line 33, column C . . . . . . 16
California tax
withheld. Caution: If the amount on Schedule CA (540), line 33, column C is a negative number, see page 32
17 California adjusted gross income. Combine line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Enter the Your California itemized deductions from Schedule CA (540), line 40; OR
larger of:
{
Your California standard deduction shown below for your filing status:
• Married filing joint, Head of household, or Qualifying widow(er) . . . . . $5,422
• Single or Married filing separate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,711
(Dependent of someone else and filled in the circle on line 6 . . . . . . . See page 32)
19 Subtract line 18 from line 17. This is your taxable income. If less than zero, enter -0- . . . . . . . . . . . . . . . .
{
....... 18
19
Step 5 20 Tax. Fill in circle if from Tax Table Tax Rate Schedule FTB 3800 or FTB 3803 . . . . . . 20
Tax Caution: If under age 14 and you have more than $1,400 of investment income, read the line 20
instructions to see if you must attach form FTB 3800.
21 Exemption credits. If your federal AGI is more than $119,813, see instructions. Otherwise,
add line 10 and line 11 and enter the result on line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Subtract line 21 from line 20. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Tax. Fill in circle if from Schedule G-1, Tax on Lump-Sum Distributions
form FTB 5870A, Tax on Accumulation Distribution of Trusts . . . . . . . 23
24 Add line 22 and line 23. Continue to Side 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
For Privacy Act Notice, get form FTB 1131. 54099109 Form 540 C1 1999 Side 1
Step 6 25 Amount from Side 1, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Special
28 Enter credit name__________________code no.________and amount . . . 28
Credits
and 29 Enter credit name__________________code no.________and amount . . . 29
Nonrefundable 30 To claim more than two credits, see page 33 . . . . . . . . . . . . . . . . . . . . . . . . 30
Renter’s 31 Nonrefundable renter’s credit. See page 35 . . . . . . . . . . . . . . . . . . . . . . . . . 31
Credit 33 Add line 28 through line 31. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 Subtract line 33 from line 25. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Alternative minimum tax. Attach Schedule P (540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Step 7 36 Other taxes and credit recapture. See page 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Add line 34 through line 36. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Other Taxes 37
38 California income tax withheld. Enter total from your 1999 Form(s) W-2,
Step 8 W-2G, 1099-MISC, and 1099-R. Also attach the form(s) to Side 1 . . . . . . . . . 38
Payments 39 1999 CA estimated tax and amount applied from your 1998 return.
Include the amount from form FTB 3519 or Schedule K-1 (541) . . . . . . . . . . 39
41 Excess SDI. See page 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Add line 38 through line 41. These are your total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Step 9 43
44
Overpaid tax. If line 42 is more than line 37, subtract line 37 from line 42 . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of line 43 you want applied to your 2000 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
43
Overpaid Tax
or Tax Due
46 Tax due. If line 42 is less than line 37, subtract line 42 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Step 10 47 Contribution to California Seniors

Special Fund. See page 37 . . . . . . . . 47
54 California Public School Library
Protection Fund . . . . . . . . . . . . . . . 54 00
Contributions
48 Alzheimer’s Disease/Related 55 D.A.R.E. California
Disorders Fund . . . . . . . . . . . . . . . . . 48 00 (Drug Abuse Resistance Education) Fund . . . . 55 00
49 California Fund for Senior Citizens . . . 49 00 56 California Mexican American
50 Rare and Endangered Species Veterans’ Memorial . . . . . . . . . . . . . 56 00
Preservation Program . . . . . . . . . . . 50 00 57 Emergency Food Assistance
51 State Children’s Trust Fund for the Program Fund . . . . . . . . . . . . . . . . . 57 00
Prevention of Child Abuse . . . . . . . . 51 00 58 California Peace Officer Memorial
52 California Breast Cancer Research Fund 52 00 Foundation Fund . . . . . . . . . . . . . . . 58 00
53 California Firefighters’ Memorial Fund . 53 00 59 Birth Defects Research Fund . . . . . . . . 59 00
60 Add line 47 through line 59. These are your total contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
61 REFUND OR NO AMOUNT DUE. Subtract line 60 from line 45. Mail to:
Step 11 FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0000 . . . . 61
Refund or 62 AMOUNT YOU OWE. Add line 46 and line 60. Make a check/money order payable
Amount
to “Franchise Tax Board” for the full amount. Write your social security number
You Owe
and “1999 Form 540” on it. Attach it to the front of your Form 540 and mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . . . 62
Step 12 63 Interest, late return penalties, and late payment penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64 Underpayment of estimated tax. Fill in circle: FTB 5805 attached FTB 5805F attached . . . . . . . . 64
63
Interest and
Penalties 65 If you do not need California income tax forms mailed to you next year, fill in circle . . . . . . . . . . . . . . . . . 65
Step 13 Routing number

Direct Deposit Type:
Information Checking Savings Account
number
IMPORTANT: See “Sign Your Return” in the Form 540 instructions to find out if you should attach a copy of your complete federal return. Under penalties of perjury, I declare that I have
examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. 8
Sign Your signature Daytime phone number
Here X ( )
It is unlawful to Spouse’s signature (if filing joint, both must sign)
forge a spouse’s
signature. X Date
Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge) Paid preparer’s SSN/FEIN/PTIN
Joint return?
See page 38.
Side 2 Form 540 C1 1999 54099209

Income Tax Return 1999 540

Fiscal year filers only: Enter month of year end: month________ year 2000.

label here AC
or print
___________
Name A
and
Address
-
RP
Single 2 Married filing joint return (even if only one spouse had income)
Step 2 1
Filing Status 4 Head of household (with qualifying person). STOP. See page 31.
6 If your parent (or someone else) can claim you (or your spouse, if married) as a dependent on his or her
Attach check or
in the box. If you filled in the circle on line 6, see page 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X $72 = $_________
money order here.
8 Blind: If you (or if married, your spouse) are visually impaired, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . 8 X $72 = $_________
9 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . . . . . . 9 X $72 = $_________
10 Add line 7 through line 9. This is your total exemption credit before the dependent exemption credit . . . . . 10 Total $_________
Dependent ______________________ _______________________ ______________________
Exemptions ______________________ _______________________ Total dependent exemption credit . . . . . . . 11 X $227 = $________
12 State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Step 4 13 Enter federal adjusted gross income from Form 1040, line 33; Form 1040A, line 18;
Taxable Form 1040EZ, line 4, or TeleFile Tax Record, line I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Income 14 California adjustments – subtractions. Enter the amount from Schedule CA (540), line 33, column B . . . . 14
Attach copy of your Caution: If the amount on Schedule CA (540), line 33, column B is a negative number, see page 32.
Form(s) W-2, W-2G,
1099-R, and other 15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses. See page 32 . . . . . . . . . . . . 15
Forms 1099 showing 16 California adjustments – additions. Enter the amount from Schedule CA (540), line 33, column C . . . . . . 16
California tax
withheld. Caution: If the amount on Schedule CA (540), line 33, column C is a negative number, see page 32
17 California adjusted gross income. Combine line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Enter the Your California itemized deductions from Schedule CA (540), line 40; OR
larger of:
{
Your California standard deduction shown below for your filing status:
• Married filing joint, Head of household, or Qualifying widow(er) . . . . . $5,422
• Single or Married filing separate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,711
(Dependent of someone else and filled in the circle on line 6 . . . . . . . See page 32)
19 Subtract line 18 from line 17. This is your taxable income. If less than zero, enter -0- . . . . . . . . . . . . . . . .
{
....... 18
19
Step 5 20 Tax. Fill in circle if from Tax Table Tax Rate Schedule FTB 3800 or FTB 3803 . . . . . . 20
Tax Caution: If under age 14 and you have more than $1,400 of investment income, read the line 20
instructions to see if you must attach form FTB 3800.
21 Exemption credits. If your federal AGI is more than $119,813, see instructions. Otherwise,
add line 10 and line 11 and enter the result on line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Subtract line 21 from line 20. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Tax. Fill in circle if from Schedule G-1, Tax on Lump-Sum Distributions
form FTB 5870A, Tax on Accumulation Distribution of Trusts . . . . . . . 23
24 Add line 22 and line 23. Continue to Side 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
For Privacy Act Notice, get form FTB 1131. 54099109 Form 540 C1 1999 Side 1
Step 6 25 Amount from Side 1, line 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Special
28 Enter credit name__________________code no.________and amount . . . 28
Credits
and 29 Enter credit name__________________code no.________and amount . . . 29
Nonrefundable 30 To claim more than two credits, see page 33 . . . . . . . . . . . . . . . . . . . . . . . . 30
Renter’s 31 Nonrefundable renter’s credit. See page 35 . . . . . . . . . . . . . . . . . . . . . . . . . 31
Credit 33 Add line 28 through line 31. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
34 Subtract line 33 from line 25. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Alternative minimum tax. Attach Schedule P (540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Step 7 36 Other taxes and credit recapture. See page 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Add line 34 through line 36. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Other Taxes 37
38 California income tax withheld. Enter total from your 1999 Form(s) W-2,
Step 8 W-2G, 1099-MISC, and 1099-R. Also attach the form(s) to Side 1 . . . . . . . . . 38
Payments 39 1999 CA estimated tax and amount applied from your 1998 return.
Include the amount from form FTB 3519 or Schedule K-1 (541) . . . . . . . . . . 39
41 Excess SDI. See page 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Add line 38 through line 41. These are your total payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Step 9 43
44
Overpaid tax. If line 42 is more than line 37, subtract line 37 from line 42 . . . . . . . . . . . . . . . . . . . . . . . . .
Amount of line 43 you want applied to your 2000 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
43
Overpaid Tax
or Tax Due
46 Tax due. If line 42 is less than line 37, subtract line 42 from line 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Step 10 47 Contribution to California Seniors

Special Fund. See page 37 . . . . . . . . 47
54 California Public School Library
Protection Fund . . . . . . . . . . . . . . . 54 00
Contributions
48 Alzheimer’s Disease/Related 55 D.A.R.E. California
Disorders Fund . . . . . . . . . . . . . . . . . 48 00 (Drug Abuse Resistance Education) Fund . . . . 55 00
49 California Fund for Senior Citizens . . . 49 00 56 California Mexican American
50 Rare and Endangered Species Veterans’ Memorial . . . . . . . . . . . . . 56 00
Preservation Program . . . . . . . . . . . 50 00 57 Emergency Food Assistance
51 State Children’s Trust Fund for the Program Fund . . . . . . . . . . . . . . . . . 57 00
Prevention of Child Abuse . . . . . . . . 51 00 58 California Peace Officer Memorial
52 California Breast Cancer Research Fund 52 00 Foundation Fund . . . . . . . . . . . . . . . 58 00
53 California Firefighters’ Memorial Fund . 53 00 59 Birth Defects Research Fund . . . . . . . . 59 00
60 Add line 47 through line 59. These are your total contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
61 REFUND OR NO AMOUNT DUE. Subtract line 60 from line 45. Mail to:
Step 11 FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0000 . . . . 61
Refund or 62 AMOUNT YOU OWE. Add line 46 and line 60. Make a check/money order payable
Amount
to “Franchise Tax Board” for the full amount. Write your social security number
You Owe
and “1999 Form 540” on it. Attach it to the front of your Form 540 and mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . . . 62
Step 12 63 Interest, late return penalties, and late payment penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64 Underpayment of estimated tax. Fill in circle: FTB 5805 attached FTB 5805F attached . . . . . . . . 64
63
Interest and
Penalties 65 If you do not need California income tax forms mailed to you next year, fill in circle . . . . . . . . . . . . . . . . . 65
Step 13 Routing number

Direct Deposit Type:
Information Checking Savings Account
number
IMPORTANT: See “Sign Your Return” in the Form 540 instructions to find out if you should attach a copy of your complete federal return. Under penalties of perjury, I declare that I have
examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. 8
Sign Your signature Daytime phone number
Here X ( )
It is unlawful to Spouse’s signature (if filing joint, both must sign)
forge a spouse’s
signature. X Date
Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge) Paid preparer’s SSN/FEIN/PTIN
Joint return?
See page 38.
Side 2 Form 540 C1 1999 54099209

Instructions for Form 540 — California Resident Income Tax Return
Before You Begin Head of Household

You must complete your federal income tax return This filing status is for unmarried individuals who provide a
(Form 1040, 1040A, 1040EZ, or federal TeleFile Tax home for certain other persons. Before you select this filing
Record) before you begin your California Form 540. You status, see the requirements and self-test for head of
will use information from your federal income tax return to household beginning on page 49.
complete your Form 540. Be sure to complete and mail Note: It is no longer necessary to write the name of the
Form 540 by April 17, 2000. If you cannot mail your return qualifying individual on the return.
by the due date, see page 53.
You may qualify for the federal earned income credit. See Step 3 — Exemptions
✓Tip page 3 for more information. There is no comparable state Line 6 – Can be Claimed as a Dependent
credit. Fill in circle on line 6 if your parent (or someone else) can
claim you as a dependent on his or her tax return.
Step 1 — Name and Address
If there is a label on the front of your booklet, attach the Line 7 – Personal Exemptions
label to your return after you have completed it. Make sure Did you fill in the circle on line 6?
that the information on your label is correct. Cross out any No Follow the instructions on Form 540, line 7.
errors and print the correct information. Yes Ignore the instructions on Form 540, line 7. Instead,
If there is no label, print your name and address in the enter in the box on line 7 the amount shown below
spaces provided at the top of Form 540. See page 6, for your filing status:
Helpful Hints, “Filling in your return.” • Single or married filing separate, enter -0-;
If you lease a mailbox from a private business be sure to • Head of household, enter -0-;
enter your mailbox number in the field labeled ‘’PMB no.’’ • Married filing joint and both you and your
spouse can be claimed as dependents, enter -0-;
Step 1a — Social Security Number or
Enter your social security number(s) in the spaces • Married filing joint and only one spouse can be
provided. To protect your privacy, your social security claimed as a dependent, enter 1.
number(s) are not printed on your label. If you file a joint Line 8 – Blind Exemptions
return, show the social security numbers in the same order The first year you claim this exemption credit, you must
that you show both names. attach a doctor’s statement to the back of Form 540
Note: If you do not have a social security number because indicating you or your spouse are visually impaired. You
you are a nonresident or resident alien for federal tax are visually impaired if you cannot see better than 20/200
purposes, and the IRS issued you an Individual Taxpayer while wearing glasses or contact lenses, or if your field of
Identification Number (ITIN), enter the ITIN in the spaces vision is not more than 20 degrees.
for the social security number. Caution: An individual who is someone else’s dependent
Step 2 — Filing Status
Fill in only one of the circles for line 1 through line 5. Be Line 9 – Senior Exemptions
sure to enter the required additional information if you If you were 65 years of age or older by December 31, 1999,
filled in the circle for line 3 or line 5. you should claim an additional exemption credit on line 9.
If you are married, each spouse 65 years of age or older
Your filing status for California must be the same as the
should claim an additional credit.
filing status you used on your federal income tax return. If
you did not file a federal return because you did not have a Caution: An individual who is someone else’s dependent
federal filing requirement, use the filing status you would may not claim this credit.
have used had you been required to file. Line 11 – Dependent Exemptions
Exception for married taxpayers who file a joint federal To claim an exemption credit for each of your dependents,
income tax return – You may file either a joint return or write each dependent’s name and relationship to you in the
separate returns if either spouse was: space provided. The persons you list as dependents must
• An active member of the United States Armed Forces be the same persons you listed as dependents on your
(or any auxiliary military branch) during 1999; or federal income tax return. Count the number of dependents
• A nonresident for the entire year and had no income listed and enter the total in the box on line 11. Multiply the
from California sources during 1999. number you entered by the pre-printed dollar amount and
enter the result.
However, if you file a joint return and if either spouse was a
nonresident in 1999, you must file Form 540NR, California Step 4 — Taxable Income
Nonresident or Part-Year Resident Income Tax Return. Refer to your completed federal income tax return to
You Are Married and File a Separate Return: Enter your complete “Step 4.”
spouse’s name on line 3 and social security number in the
space provided in “Step 1a.”
Line 12 – State Wages
Enter the total amount of your state wages from all states
Note: Community property rules apply to the division of from each of your Form(s) W-2. This amount should be on
income if you use the married filing separate status. For Form W-2, box 17.
more information, get FTB Pub. 1031, Guidelines for
Determining Resident Status and FTB Pub. 1051A,
Guidelines for Married Filing Separate Returns. &
204
If you received wages and do not have a Form W-2, see the
instructions for ‘’Sign Your Return’’ on page 26.

Instructions: Form 540 Automated Toll-Free Phone Service (800) 338-0505
Line 14 – California Adjustments — California Standard Deduction Worksheet for Dependents

Subtractions (from Schedule CA (540), line 33, Use this worksheet only if your parent, or someone else, can claim
you (or your spouse if married) as a dependent on his or her tax
column B) return.
If there are differences between your federal and California
income or deductions, you must complete 1. Enter your earned income from: line 1 of the
Schedule CA (540), California Adjustments — Residents. ‘’Standard Deduction Worksheet for dependents’’
Follow the instructions for Schedule CA (540) beginning on in the instructions for federal form 1040;
page 43. Enter on this line the amount from Form 1040A; or from line A of the worksheet
Schedule CA (540), line 33, column B. on the back of Form 1040EZ. If you used federal
Telefile, add $250 to the total of your wages
Line 15 – Subtotal from all Form(s) W-2, box 1 and enter the
Subtract the amount on line 14 from the amount on line 13. result here . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 __________
Enter the result on line 15. If the amount on line 13 is less $700.00
than zero, combine the amounts on line 13 and line 14 and 2. Minimum standard deduction . . . . . . . . . . . . . 2 __________
enter the result in parentheses. For example: ‘’(12,325).” 3. Enter the larger of line 1 or line 2 here . . . . . . 3 __________
4. Enter the amount shown for your filing status:
Line 16 – California Adjustments — Additions • Single or married filing separate,
(from Schedule CA (540), line 33, column C)
If there are differences between your federal and California
income or deductions, you must complete
enter $2,711
}
• Married filing joint, head of household, . . . . 4 __________
or qualifying widow(er), enter $5,422
Schedule CA (540), California Adjustments — Residents. 5. Standard deduction. Enter the smaller of
Follow the instructions for Schedule CA (540) beginning on line 3 or line 4 here and on Form 540, line 18 . 5 __________
page 43. Enter on this line the amount from
Schedule CA (540), line 33, column C.
Step 5 — Tax
Line 18 – California Standard Deduction or When you figure your tax, be sure to use the correct filing
California Itemized Deductions status and taxable income amount.
You must decide whether to take the standard deduction or Line 20 – Tax
itemize your charitable contributions, medical expenses, To figure your tax, use one of the following methods and
interest paid, taxes, etc. Your California income tax will be fill in the matching circle on line 20:
less if you take the larger of:
• Tax Table. If your taxable income on line 19 is
• Your California itemized deductions; or $100,000 or less, you must use the tax table beginning
• Your California standard deduction. on page 57. Be sure you use the correct filing status
If you are married and file a separate return, both you and column in the tax table.
your spouse must either itemize your deductions or take • Tax Rate Schedules. If your taxable income on line 19
the standard deduction. is over $100,000, you must use the tax rate schedules
Itemized deductions. Figure your California itemized on page 62.
deductions by completing Schedule CA (540), Part II, • FTB 3800. Generally, you must use form FTB 3800, Tax
line 35 through line 40. Enter the result on Form 540, Computation for Children Under Age 14 With Invest-
line 18. ment Income, to figure the tax on a separate Form 540
for your child who was under age 14 on January 1,
Note: If you did not itemize deductions on your federal 2000, and who had more than $1,400 of investment
income tax return but will itemize deductions for your
income. Attach form FTB 3800 to the child’s Form 540.
California Form 540, first complete a federal Schedule A, • FTB 3803. If, as a parent, you elect to report your
Itemized Deductions. Then complete Schedule CA (540), child’s interest and dividend income of $7,000 or less
Part II, line 35 through line 40.
(but not less than $700) on your return, complete form
Standard deduction. Find your standard deduction on the FTB 3803, Parents’ Election to Report Child’s Interest
California Standard Deduction Chart For Most People, and Dividends. You must file a separate form FTB 3803
below. If you filled in the circle on Form 540, line 6, use the for each child whose income you elect to include on
California Standard Deduction Worksheet For Dependents, your Form 540. Add the amount of tax, if any, from each
on this page, instead. form FTB 3803, line 9, to the amount of your tax from
the tax table or tax rate schedules and enter the result
on Form 540, line 20. Attach form(s) FTB 3803 to your
California Standard Deduction Chart for Most People
return.
Do not use this chart if your parent, or someone else, can claim you
(or your spouse, if married) as a dependent on his or her tax return. Line 21 – Exemption Credits
Your Filing Status Enter On Line 18 Use your exemption credits to reduce your tax. If your
federal adjusted gross income (AGI) on line 13 is above the
1 – Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,711
amounts described below, your credits will be limited.
2 – Married filing joint return . . . . . . . . . . . . . . . . . . . . . . . . $5,422
3 – Married filing separate return . . . . . . . . . . . . . . . . . . . . . $2,711 If your filing status is: Is Form 540, line 13 more than:
4 – Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,422 Single or married filing separate . . . . . . . . . . . . $119,813
5 – Qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,422 Married filing joint or qualifying widow(er) . . . . $239,628
Note: The California standard deduction amounts are less than the Head of household . . . . . . . . . . . . . . . . . . . . . . $179,720
federal standard deduction amounts. Yes Complete the AGI Limitation Worksheet on the next
page.
No Follow the instructions on Form 540, line 21.

Automated Toll-Free Phone Service (800) 338-0505 Instructions: Form 540
AGI Limitation Worksheet Box A – Did you complete federal Schedule C, D, E, or F and claim or
a Enter the amount from Form 540, line 13 . . . . . . . . . . . . a _______ receive any of the following:
b Enter the amount for your filing status on line b: • Accelerated depreciation in excess of straight-line;
Single or married filing separate . . . . . . . . $119,813 • Intangible drilling costs;
Married filing joint or • Depletion;
qualifying widow(er) . . . . . . . . . . . . . . . . $239,628 b ______ • Circulation expenditures;
Head of household . . . . . . . . . . . . . . . . . . . . $179,720 • Research and experimental expenditures;
c Subtract line b from line a . . . . . . . . . . . . . c ______ • Mining exploration/development costs;
d Divide line c by $2,500 ($1,250 if married filing • Amortization of pollution control facilities;
separate). Note: If the result is not a whole • Income/loss from tax shelter farm activities;
number, round it to the next higher whole number d ______ • Income/loss from passive activities;
e Multiply line d by $6 . . . . . . . . . . . . . . . . . . e ______ • Income from long-term contracts using the percentage of
f Add the numbers from the boxes on Form 540, line 7, completion method;
line 8, and line 9 (not dollar amounts) . . f ______ • Pass-through AMT adjustment from an estate or trust
g Multiply line e by line f . . . . . . . . . . . . . . . . g ______ reported on Schedule K-1 (541); or
h Enter the dollar amount (that you filled in) from • Excluded gain on the sale of qualified small business stock
Form 540, line 10 . . . . . . . . . . . . . . . . . . . . . h ______ Yes Get and complete Schedule P (540).
i Subtract line g from line h. If zero or less, enter -0- i ______ No Go to Box B.
j Enter the number from the box on form 540, line 11
(not the dollar amount) . . . . . . . . . . . . . . . . j ______
k Multiply line e by line j . . . . . . . . . . . . . . . . k ______ Box B – Did you claim or receive any of the following:
l Enter the dollar amount (that you filled in) from
Form 540, line 11 . . . . . . . . . . . . . . . . . . . . . l ______ • Investment interest expense & 226;
m Subtract line k from line l. If zero or less, enter -0- m ______ • Income from incentive stock options in excess of the amount
n Add line i and line m. Enter the result here and on reported on your return & 225;
Form 540, line 21. If zero or less, enter -0- n ______ • Charitable contribution deduction for appreciated property& 224;
• Income from installment sales of certain property; or
• Net operating loss deduction or disaster loss carryover
reported on form(s) FTB 3805V, 3805Z, 3806, or 3807.
Line 23 – Tax from Schedule G-1 and form
Yes Get and complete Schedule P (540).
FTB 5870A No Go to Box C.
Fill-in the circle for and enter the amount of taxes from:
• Schedule G-1, Tax on Lump-Sum Distributions; and
• Form FTB 5870A, Tax on Accumulation Distribution of Box C – If your filing status is: Is Form 540, line 17 more than:
Trusts. Single or head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . $165,231
Married filing joint or qualifying widow(er) . . . . . . . . . . . . . . . $220,308
Married filing separate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $110,153
Step 6 — Special Credits & Nonrefundable Yes Get and complete Schedule P (540).
Renter’s Credit No Your credits are not limited. Go to the instructions for
Form 540, line 28.
A variety of California tax credits are available to reduce
your tax if you qualify.
To figure and claim most special credits, you must
Line 28 through Line 30 – Additional Special
complete a separate form or schedule and attach it to your Credits
Form 540. The Credit Chart on the next page describes the Each credit has a code number. To claim only one or two
credits and provides the name, credit code, and number of credits, enter the credit name, code number, and amount of
the required form or schedule. Many credits are limited to a the credit on lines 28 and 29. To claim more than two
certain percentage or a certain dollar amount. In addition, credits, use Schedule P (540). List two of the credits on
the total amount you may claim for all credits is limited by lines 28 and 29. Enter the total of any remaining credits
tentative minimum tax (TMT). Answer the following from Schedule P (540) on line 30.
questions before you claim credits on your tax return. Important: Attach Schedule P (540) and any supporting
1. Do you qualify to claim the nonrefundable renter’s schedules or statements to your Form 540.
credit? Complete the qualification record on page 16. Carryovers: If you claim a credit with carryover provisions
Check m Yes or m No, then go to Question 2. and the amount of the credit available this year exceeds
2. Are you claiming any other special credit listed on the your tax, you may carry over any excess credit to future
Credit Chart on the next page? years until the credit is used (unless the carryover period is
a fixed number of years). If you claim a credit carryover for
No If you checked “Yes” for Question 1 and entered an an expired credit and were not required to complete
amount on Form 540, line 31, go to line 33. If you Schedule P (540) for line 21, use form FTB 3540, Credit
checked “No” for Question 1, skip to the instruc- Carryover Summary, to figure the amount of the credit.
tions for line 34. Otherwise, enter the amount of the credit on
Yes Figure your credit using the form, schedule, Schedule P (540), Part IV, and do not attach form
worksheet, or certificate identified in the Credit FTB 3540.
Chart. Then go to Box A to see if the total amount
you may claim for all credits is limited by TMT. If
you checked “Yes” for Question 1, be sure that you
entered your nonrefundable renter’s credit on
line 31.

CREDIT CHART
Credit Name Code Description
Child Adoption – Worksheet follows this chart 197 50% of qualified costs in the year an adoption is ordered
Community Development Financial Institution 209 20% of each qualified deposit made to a community development financial institution
Deposits – Obtain certification from: California
Organized Investment Network (COIN),
Department of Insurance, 300 Capitol Mall,
Suite 1460, Sacramento CA 95814
Dependent Parent – Worksheet follows this chart 173 Must use married filing separate filing status and have a dependent parent
Disabled Access for Eligible Small Businesses – 205 Similar to the federal credit but limited to $125 based on 50% of qualified expenditures
FTB 3548 that do not exceed $250
Donated Agricultural Products Transportation – 204 50% of the costs paid or incurred for the transportation of agricultural products donated
FTB 3547 to nonprofit charitable organizations
Employer Child Care Contribution – FTB 3501 190 Employer: 30% of contributions to a qualified plan
Employer Child Care Program – FTB 3501 189 Employer: Cost of establishing a child care program or constructing a child care facility
Enhanced Oil Recovery – FTB 3546 203 One third of the similar federal credit and limited to qualified enhanced oil recovery
projects located within California
Enterprise Zone Employee – FTB 3553 169 15% of wages from work in an enterprise zone
Enterprise Zone Hiring & Sales 176 Business incentives for enterprise zone businesses
or Use Tax – FTB 3805Z
Farmworker Housing – Obtain certification from: 207 50% of new construction or rehabilitation costs for farmworker housing
Farmworker Housing Assistance Program,
California Tax Credit Allocation Committee,
915 Capitol Mall, Rm 485, Sacramento
CA 95814
Joint Custody Head of Household – 170 30% of tax up to $288 for single or married filing separate taxpayers who have a
Worksheet follows this chart child and meet support test
Local Agency Military Base Recovery Area 198 Business incentives for LAMBRAs
(LAMBRA) Hiring & Sales or Use Tax –
FTB 3807
Low-Income Housing – FTB 3521 172 Similar to the federal credit but limited to low-income housing in California
Manufacturers’ Investment – FTB 3535 199 6% of the cost of qualified property
Manufacturing Enhancement Area (MEA) 211 Percentage of qualified wages paid to qualified disadvantaged individuals
Hiring – FTB 3808
Nonrefundable Renter’s — See page 16 None For California residents who paid rent for their principal residence for at least 6 months
in 1999 and whose AGI does not exceed a certain limit
Other State Tax – Schedule S 187 Net income tax paid to another state or a U.S. possession on income also taxed by
California
Prior Year Alternative Minimum Tax – FTB 3510 188 Must have paid alternative minimum tax in a prior year and have no alternative minimum
tax liability in 1999
Prison Inmate Labor – FTB 3507 162 10% of wages paid to prison inmates
Research – FTB 3523 183 Similar to the federal credit but limited to costs for research activities in California
Rice Straw – Obtain certification from: 206 $15 per ton of purchased rice straw grown in California
Rice Straw Tax Credit Program, Department
of Food and Agriculture, 1220 N Street,
Rm 409, Sacramento, CA 95814
Salmon & Steelhead Trout Habitat Restoration – 200 The lesser of 10% of qualified costs or other amount determined by the Department of
Obtain certification from: Department of Fish & Fish and Game
Game, c/o FISH-Timber Tax Credits Program,
PO Box 944209, Sacramento CA 95244-2090
Senior Head of Household – 163 2% of taxable income up to $883 for seniors who qualified for head of household and
Worksheet follows this chart the qualifying individual died during 1997 or 1998
Targeted Tax Area (TTA) Hiring & Sales or 210 Business incentives for TTA businesses
Use Tax – FTB 3809
Repealed Credits: The expiration dates for these credits have passed. However, these credits had carryover features. You may claim these credits
only if there is a carryover available from prior years. If you are not required to complete Schedule P (540), get form FTB 3540,
Credit Carryover Summary, to figure your credit carryover to future years.
Agricultural Products 175 Energy Conservation 182 Residential Rental & Farm Sales 186
Commercial Solar Electric System 196 Los Angeles Revitalization Zone (LARZ) Ridesharing 171
Commercial Solar Energy 181 Hiring & Sales or Use Tax 159 Solar Energy 180
Employee Ridesharing 194 Low-Emission Vehicles 160 Solar Pump 179
Employer Ridesharing: Large employer 191 Orphan Drug 185 Water Conservation 178
Small employer 192 Political Contributions 184 Young Infant 161
Transit passes 193 Recycling Equipment 174

Credit for Joint Custody Head of Household — Code 170 Credit for Child Adoption Costs — Code 197
Note: You may not claim this credit if you used either the For the year in which an order of adoption is entered, you
head of household or qualifying widow(er) filing status. may claim a credit for 50% of the cost of adopting a child
who is a citizen or legal resident of the United States and
You may claim a credit if you were unmarried at the end of who was in the custody of a California public agency or a
1999 (or if married, you lived apart from your spouse for California political subdivision. You may include the
all of 1999 and you used the married filing separate filing following costs if directly related to the adoption process:
status); and if you furnished more than one-half the
household expenses for your home that also served as the • Fees of the Department of Social Services or a licensed
home of your child, step-child, or grandchild for at least adoption agency;
146 days but not more than 219 days of the taxable year. If • Medical expenses not reimbursed by insurance; and
the child is married, you must be entitled to claim a • Travel expenses for the adoptive family.
dependent exemption credit for the child. Note: Any deduction for the expenses used to claim this
Also, the custody arrangement for the child must be part of credit must be reduced by the amount of the child adoption
a decree of dissolution or separate maintenance or must be costs credit claimed.
part of a written agreement between the parents where the Use the worksheet below to figure this credit. If more than
proceedings have been initiated, but a decree of dissolution one adoption qualifies for this credit, complete a separate
or separate maintenance has not yet been issued. worksheet for each adoption. The maximum credit is limited
Use the worksheet below to figure this credit. to $2,500 per minor child.
1. Enter the amount from Form 540, line 24 . 1 _______ 1. Enter qualifying costs for the child . . . . . . 1________
2. Enter the form FTB 5870A tax, if any, x .50
2. Credit percentage — 50% . . . . . . . . . . . . 2________
included on Form 540, line 23 . . . . . . . . . 2 _______ 3. Credit amount. Multiply line 1 by line 2.
3. Subtract line 2 from line 1 . . . . . . . . . . . . 3 _______ Do not enter more than $2,500 . . . . . . . . . 3________
x .30
4. Credit percentage — 30% . . . . . . . . . . . . 4 _______ Your allowable credit is limited to $2,500 for 1999. You may
5. Credit amount. Multiply line 3 by line 4. carry over the excess credit to future years until the credit is
Enter the result or $288, whichever is less 5 _______ used.
Credit for Dependent Parent — Code 173 Line 31 – Nonrefundable renter’s credit
Go to the instructions for “Step 6” on page 33.
Note: You may not claim the credit for dependent parent if
you used the single, head of household, qualifying Line 34 – Subtract the amount on line 33 from the
widow(er) or married filing joint filing status. amount on line 25. Enter the result on line 34. If the amount
on line 33 is more than the amount on line 25, enter -0-.
You may claim this credit only if:
If you owe interest on deferred tax from installment
• You were married at the end of 1999 and you used the obligations, include the additional tax, if any, in the amount
married filing separate filing status; you enter on line 34. Write “IRC Section 453 interest” or
• Your spouse was not a member of your household “IRC Section 453A interest” and the amount on the dotted
during the last six months of the year; and line to the left of the amount on line 34.
• You furnished over one-half the household expenses for
your dependent mother’s or father’s home, whether or Step 7 — Other Taxes
not she or he lived in your home. Attach the specific form or statement required for each entry
To figure the amount of this credit, use the worksheet for in this step.
the credit for joint custody head of household. Line 35 – Alternative Minimum Tax (AMT)
Credit for Senior Head of Household — Code 163 If you claim certain types of deductions, exclusions and
credits, you may owe AMT if your total income is more
You may claim this credit if you: than: $58,749 if married filing joint or qualifying widow(er);
• Were 65 years of age or older on December 31, 1999; $44,062 if single or head of household; or $29,374 if
• Qualified as a head of household in 1997 or 1998 by married filing separate.
providing a household for a qualifying individual who A child under age 14 may owe AMT if the sum of the
died during 1997 or 1998; and amount on line 19 (taxable income) and any preference
• Did not have adjusted gross income over $46,863 for items listed on Schedule P (540) and included on the return
1999. is more than the sum of $5,100 and the child’s earned
Note: If you meet all the conditions listed above, you do income.
not need to qualify to use the head of household filing AMT income does not include income, adjustments and
status for 1999 in order to claim this credit. items of tax preference related to any trade or business of a
Use this worksheet to figure this credit. qualified taxpayer who has gross receipts, less returns and
1. Enter the amount from Form 540, line 19 1________ allowances, during the taxable year of less than $1,000,000
x .02 from all trades or businesses.
2. Credit percentage — 2% . . . . . . . . . . . . 2________
3. Credit amount. Multiply line 1 by line 2. Get Schedule P (540) for more information.
Enter the result or $883, whichever is less 3________ Line 36 – Other Taxes and Credit Recapture
If you used form(s) FTB 3501, Employer Child Care
Program/Contribution Credit; FTB 3535, Manufacturers’
Investment Credit; FTB 3805P, Additional Taxes Attributable
to IRAs, Other Qualified Retirement Plans, Annuities,
Modified Endowment Contracts and MSAs; FTB 3805Z,

Enterprise Zone Deduction and Credit Summary; FTB 3806, • Your employers combined withheld more than $158.84
Los Angeles Revitalization Zone (LARZ) Deduction and of SDI (or VPDI) from your wages; and
Credit Summary; FTB 3807, Local Agency Military Base • The amounts of SDI (or VPDI) withheld appear on your
Recovery Area Deduction and Credit Summary; FTB 3808, Forms W-2. Be sure to attach your Forms W-2 to your
Manufacturing Enhancement Area credit Summary; or Form 540.
FTB 3809, Targeted Tax Area Deduction and Credit Complete the following Excess SDI (or VPDI) Worksheet to
Summary; include the additional tax, if any, on line 36. figure the amount to enter on line 41.
Write the form number on the dotted line to the left of the
amount on line 36. Excess SDI (or VPDI) Worksheet
Step 8 — Payments If you are married and file a joint return, you must figure
Make sure you have your Form(s) W-2, W-2G, 1099-MISC, the amount of excess SDI (or VPDI) separately for each
and 1099-R, and any other Form(s) 1099 showing spouse.
California income tax withheld. Your
You Spouse
Line 38 – California Income Tax Withheld 1. Add amounts of SDI (or VPDI)
Enter the total California income tax withheld from your:
withheld shown on your
• Form(s) W-2, box 18; Forms W-2. Enter the total here . 1 _____________
• Form(s) W-2G, box 14;
2. 1999 SDI (or VPDI) limit . . . . . . 2 $158.84 $158.84
_____________
• Form(s) 1099-MISC, box 11; or
• Form(s) 1099-R, box 10. 3. Excess SDI (or VPDI) with-
held. Subtract line 2 from
Caution: Do not include city or county tax withheld or tax
line 1. Enter the result here
withheld by other states.
and on Form 540, line 41 . . . . . . 3 _____________
If you also received Form(s) 1099 showing California
Note: If zero or less, enter -0- on line 41.
income tax withheld (“backup withholding”) on dividends
and interest income, real estate sales and partnership
distributions, include the amount(s) withheld in the total on
line 38 and attach a copy of the form 1099 to your return. Step 9 — Overpaid Tax or Tax Due
To avoid a delay in the processing of your return, be sure
Line 39 – 1999 CA Estimated Tax and Amount you enter the correct amounts on line 43 through line 46.
Applied from 1998 Return
Enter the total of any:
Line 43 – Overpaid Tax
If the amount on line 42 is more than the amount on
• California estimated tax payments you made using 1999 line 37, your payments and credits are more than your tax.
Form 540-ES; Subtract the amount on line 37 from the amount on
• Overpayment from your 1998 California income tax line 42. Enter the result on line 43.
return that you applied to your 1999 estimated tax;
• Payment you sent with form FTB 3519, Payment Line 44 – Amount You Want Applied to Your
Voucher for Automatic Extension for Individuals; and 2000 Estimated Tax
• California estimated tax payments made on your behalf You may apply all or part of the amount on line 43 to your
by an estate or trust on Schedule K-1 (541). estimated tax for 2000. Enter on line 44 the amount of
If you and your spouse paid joint estimated tax but are now line 43 that you want applied to 2000.
filing separate returns, either of you may claim all of the Line 45 – Overpaid Tax Available This Year
amount paid or you may each claim a part of it. Attach a If you entered an amount on line 44, subtract it from the
statement, signed by you and your spouse, explaining how amount on line 43. Enter the result on line 45. You may
you want your payments divided. Show both social security choose to have this entire amount refunded to you or you
numbers on your separate returns. If you or your spouse may make contributions to the California Seniors Special
made separate estimated tax payments, but are now filing a Fund or make other voluntary contributions from this
joint income tax return, add the amounts you each paid. amount. If you make a contribution, skip line 46 and go to
Attach a statement to the front of Form 540 explaining that Step 10.
payments were made under both social security numbers.
Line 46 – Tax Due
Line 41 – Excess California SDI (or VPDI) If the amount on line 42 is less than the amount on line 37,
Withheld subtract the amount on line 42 from the amount on line 37.
If more than $158.84 of California State Disability Insurance Enter the result on line 46. Your tax is more than your
(SDI) or Voluntary Plan Disability Insurance (VPDI) was payments and credits.
withheld from your wages by a single employer, or if an There is a penalty for not paying enough tax during the
employer withheld SDI (or VPDI) at a rate of more than year. You may have to pay a penalty if:
0.5% of your gross wages, you may not claim excess SDI
• The tax due on line 46 is $200 or more ($100 or more if
(or VPDI) on your Form 540, line 41 for the amount over-
married filing separate); and
withheld by your employer. Contact the employer for a
• The amount of state income tax withheld on line 38 is
refund.
less than 80% of the amount of your total tax on line 37.
You may claim a credit for excess SDI (or VPDI) only if you
If you owe a penalty, the Franchise Tax Board will figure the
meet the following conditions:
penalty and send you a bill.
• You had two or more employers during 1999;
• You received more than $31,767 in wages during 1999
from these employers;

You may make contributions to the California Seniors Line 54 – California Public School Library Protection Fund
Special Fund or make other voluntary contributions by Contributions entered on line 54 will be expended for the purchase of
adding them to the tax due. You must pay the full amount books and other library resources through grants awarded for
of tax due, including contributions, when you file your implementing a school library improvement plan.
Form 540. Line 55 – D.A.R.E. California (Drug Abuse Resistance Education)
Fund
Step 10 — Contributions Contributions entered on line 55 will be used to support local D.A.R.E.
You may make contributions in whole-dollar amounts only. If you make programs and provide proven effective, in-classroom anti-drug, anti-
one or more contributions, you must complete “Step 10.” You may gang, and anti-violence education for California school children.
contribute to only the following funds and cannot change the amount
you contributed after the return is filed. Line 56 – California Mexican American Veterans’ Memorial
Contributions entered on line 56 will be used to pay for the construc-
If you have overpaid tax available on line 45, the amount you contrib- tion, beautification, enhancement, maintenance, or repair of the
ute must be subtracted from your overpaid tax available. If you have California Mexican American Veterans’ Memorial.
tax due on line 46, your total contributions must be added to your tax
due. Line 57 – Emergency Food Assistance Program Fund
Contributions entered on line 57 will be used to help local food banks
Line 47 – Contribution to California Seniors Special Fund feed California’s hungry. Your contribution will fund the purchase of
If you and/or your spouse are 65 years of age or older and claim the much-needed food for delivery to food banks, pantries, and soup
Senior Exemption Credit on line 9, you may make a combined total kitchens throughout the state. The State Department of Social Services
contribution of up to $144 or $72 per spouse. Contributions entered will monitor its distribution to ensure the food is given to those most
on line 47 will be distributed to the Area Agency of Aging Councils in need.
(TACC) to provide advice on and sponsorship of Senior Citizen issues.
Any excess contributions not required by TACC will be distributed to Line 58 – California Peace Officer Memorial Foundation Fund
senior citizen service organizations through-out California for meals, Contributions entered on line 58 will permit the Foundation to preserve
adult day care, and transportation. the memory of our fallen comrades by maintaining a Memorial on
State Capitol grounds, and updating it annually to memorialize officers
Voluntary Contributions for Line 48 through Line 59 killed in the line of duty each year. Beginning with California statehood,
You may make voluntary contributions of $1 or more in whole dollar peace officers have laid their lives on the line to protect law-abiding
amounts for line 48 to line 59. citizens. Since then over 1,300 courageous peace officers have fallen
Line 48 – Alzheimer’s Disease/Related Disorders Fund in the line of duty. The California Peace Officer Memorial Foundation is
Contributions entered on line 48 will be used to conduct a program for a non-profit charitable organization committed to honoring those
researching the cause and cure of Alzheimer’s disease and related heroes by assisting their survivors by offering moral support,
disorders and research into the care and treatment of persons counseling, and financial support, including academic scholarships for
suffering from dementing illnesses. the children of those officers who have made the supreme sacrifice. On
Line 49 – California Fund for Senior Citizens behalf of all of us and the law-abiding citizens of California we thank
Contributions entered on line 49 will provide for Senior Citizens Adult you for your participation.
Day Health Care Centers, nutrition centers, respite care, long-term Line 59 – Birth Defects Research Fund
care, senior citizen abuse prevention programs, Alzheimer day care Contributions entered on line 59 will be used to find causes of birth
programs, and the California Senior Legislature (CSL). The CSL are defects, which strike 1 of every 33 babies born each year. Birth defects
volunteers who prioritize statewide requirements of seniors and are the leading cause of death and disability in children, yet in most
propose legislation in areas of health, housing, transportation, and cases, we don’t know why they happen. Give now and help wipe out
community services. Any excess contributions not required by the CSL birth defects in our lifetime.
will be distributed to senior citizen service organizations throughout Line 60 – Total Contributions
California. Add line 47 through line 59. Enter the result on line 60. If you show an
Line 50 – Rare and Endangered Species Preservation Program amount on Form 540, line 45, you must subtract the amount you
Contributions entered on line 50 will be used to help protect and contribute from the amount of overpaid tax. If you show, an amount on
conserve California’s many threatened and endangered species and the Form 540, line 46, your must add your total contributions to your tax
wild lands that they need to survive, for the enjoyment and benefit of due.
you and future generations of Californians.
Line 51 – State Children’s Trust Fund for the Prevention of Step 11 — Refund or Amount You Owe
Child Abuse Be sure to add or subtract correctly to figure the amount of
Contributions entered on line 51 will be used to fund programs for the your refund or the amount you owe.
prevention, intervention, and treatment of child abuse and neglect. Line 61 – Refund or No Amount Due
Line 52 – California Breast Cancer Research Fund If you did not enter an amount on line 60, enter the amount
Contributions entered on line 52 will be used to conduct research from line 45 on line 61. This is the amount that will be
relating to the prevention, screening, cure, and treatment of breast refunded to you. If it is less than $1, you must attach a
cancer. written statement to your Form 540 requesting the refund.
Line 53 – California Firefighters’ Memorial Fund If you entered an amount on line 60, subtract it from the
Contributions entered on line 53 will be used for the construction of a amount on line 45. If the result is zero or more, enter it on
memorial on the grounds of the State Capitol honoring the hundreds line 61. To have your refund directly deposited into your
of firefighters who have died protecting our neighborhoods, our bank account, go to Step 13, Direct Deposit of Refund,
homes, our families, and our dreams. These brave men and women then skip to the instructions for Step 12.
answered the call when fire alarms sounded or when paramedic If the result is less than zero, your contributions are more
services were needed, and their sacrifices and the sacrifices of their than your overpaid tax available on line 45. In this case, do
families deserve to be remembered. not enter an amount on line 61. Instead, subtract the
amount on line 45 from the amount on line 60. Enter the
result on line 62 and see the instructions for line 62.

&
Want a fast refund? Get your refund in 10 days or less Late Filing of Return. The maximum total penalty is 25%
when you efile your return. See page 8 for more of the tax not paid if the return is filed after October 16,
112 information. 2000. The minimum penalty for filing a return more than
60 days late is $100 or 100% of the balance due, which-
Line 62 – Amount You Owe ever is less.
If you did not enter an amount on line 60, enter the amount
from line 46 on line 62. This is the amount you owe with Late Payment of Tax. The penalty is 5% of the tax not paid
your Form 540. when due plus 1/2% for each month, or part of a month,
the tax remains unpaid.
If you entered an amount on line 60, add that amount to
the amount on line 46. Enter the result on line 62. This is Other Penalties. There are also other penalties that can be
the amount you owe with your Form 540. imposed for a check returned for insufficient funds,
negligence, substantial understatement of tax and fraud.
To avoid a late filing penalty, file your Form 540 by the due
date even if you cannot pay the amount you owe. Line 64 – Underpayment of Estimated Tax
Do not combine your 1999 tax payment and any 2000 If line 46 is $200 ($100 if married filing separate) or more
estimated tax payment in the same check. Prepare two and more than 20% of the sum of the tax shown on line 34
separate checks and mail each in a separate envelope. (excluding the tax on lump-sum distributions on line 23),
or you underpaid your 1999 estimated tax liability for any
Paying by Check or Money Order – Make your check or payment period, you may owe a penalty. The Franchise Tax
money order payable to the “Franchise Tax Board” for the Board can figure the penalty for you when you file your
full amount you owe. Do not send cash. Be sure to write return and send you a bill. Or to see if you owe a penalty
your social security number and “1999 Form 540” on your and to figure the amount of the penalty, get form FTB 5805,
check or money order. Attach your check or money order to Underpayment of Estimated Tax by Individuals and
your return. See page 6, Helpful Hints, “Assembling Your Fiduciaries (or form FTB 5805F, Underpayment of Esti-
Return.” A penalty may be imposed if your check is mated Tax by Farmers and Fishermen). If you complete one
returned by your bank for insufficient funds. of these forms, be sure to attach it to the front of your
Note: If you entered an amount on line 63 or line 64, see Form 540 on top of any check, money order, Form W-2,
the instructions for those lines for information about how Form 1099, or special documentation. Enter the amount of
to prepare your check. the penalty on line 64 and fill in the correct circle on
Paying by Credit Card – For information about paying line 64. You must complete and attach the form if you
using your Discover/NOVUS, MasterCard, or American claim a waiver, use the annualized income installment
Express card, see page 54. method or pay tax according to the schedule for farmers
and fishermen, even if you do not owe a penalty.
If you cannot pay the full amount shown on line 62 with
your return, you may request to make monthly payments. See page 7, Tax Time Tips, for more information on
See page 55, Question 4. estimated tax payments and how to avoid the underpay-
ment penalty.
Step 12 — Interest and Penalties See the instructions for line 63 for information about
If you file your return or pay your tax after the due date, figuring your payment, if any.
you may owe interest and penalties on the tax due.
Line 65 – 2000 Tax Forms
Note: Do not reduce the amount on line 43 or increase the If your Form 540 is prepared by someone else, or if you do
amount on line 46 by any penalty or interest amounts. not need forms mailed to you next year, fill in the circle on
Line 63 – Interest and Penalties line 65.
Enter on line 63 the amount of interest and late penalties.
Figure your payment, if any, as follows: Step 13 — Direct Deposit of Refund
Is there an amount on line 62? It’s fast, safe, and convenient to have your refund directly
deposited into your bank account.
Yes Add line 62, line 63, and line 64, and make your
check or money order for the resulting total. For further information, see page 26, Part III.
No Go to the next question.
Is there an amount on line 61? Sign Your Return
Yes Add line 63 and line 64. If the result is: You must sign your return in the space provided on Side 2.
• Less than line 61, your refund will be reduced by If you file a joint return, your spouse must sign it also.
that amount when your return is processed. Joint Return. If you file a joint return, both you and your
• More than line 61, subtract line 61 from it and spouse are generally responsible for the tax and any
make your check or money order for the resulting interest or penalties due on the return. This means that if
total. one spouse does not pay the tax due, the other may have
No Add line 63 and line 64 and make your check or to. See Innocent Spouse Relief, on page 56.
money order for the resulting total. For further information, see page 26, Part IV.
Interest. Interest will be charged on any late filing or late
payment penalty from the original due date of the return to
the date paid. In addition, if other penalties are not paid
within 15 days, interest will be charged from the date of the
billing notice until the date of payment. Interest com-
pounds daily and the interest rate is adjusted twice a year.

TAXABLE YEAR
SCHEDULE
1999 California Adjustments — Residents CA (540)

Important: Attach this schedule directly behind Form 540, Side 2.
Name(s) as shown on return Social security number
- -
Part I Income Adjustment Schedule A B C
Federal Amounts Subtractions Additions
(taxable amounts from See instructions See instructions
Section A – Income your federal return)
7 Wages, salaries, tips, etc. See instructions before making an entry in column B or C 7
8 Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 State tax refund. Enter the same amount in column A and column B . . . . . . . . . . 10
11 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Total IRA distributions. See instructions. (a) ____________________ . . . . . . . . (b)
16 Total pensions and annuities. See instructions. (a) ____________________ . . . . (b)
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . . . . . 17
18 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Unemployment compensation. Enter the same amount in column A and column B 19
20 Social security benefits (a) ____________________ . . . . . . . . . . . . . . . . . . . . (b)
21 Other income. a _____________ a _____________
{
a California lottery winnings e NOL from FTB 3805Z, 3806, or 3807 b _____________ b _____________
b Disaster loss carryover from FTB 3805V f Other (describe) 21 _______________ c _____________ c _____________
c Federal NOL (Form 1040, line 21) ________________________ 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 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Medical savings account deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Moving expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 One-half of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
28 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Keogh and self-employed SEP and SIMPLE plans . . . . . . . . . . . . . . . . . . . . . . . 29
30 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31a Alimony paid. (b) Recipient’s: SSN ___ ___ ___ – ___ ___ – ___ ___ ___ ___
Last name ______________________________ . 31a
32 Add line 23 through line 31a in columns A, B, and C . . . . . . . . . . . . . . . . . . . . . 32
33 Total. Subtract line 32 from line 22 in columns A, B, and C. See the instructions
for how to transfer the total to Form 540 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 ________________
Part II Adjustments To Federal Itemized Deductions
35 Federal itemized deductions. Add the amounts on federal Sch. A (Form 1040), lines 4, 9, 14, 18, 19, 26, and 27 . . . . . . . . 35 _________________
36 Enter total of federal Sch. A, line 5 (state and local income tax and State Disability Insurance) and line 8 (foreign taxes only) . 36 _________________
37 Subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 _________________
38 Other adjustments including California lottery losses. See instructions. Specify _________________ . . . . . . . . . . . . . . . . 38 _________________
39 Combine line 37 and line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 _________________
40 Is the amount on Form 540, line 13 more than the Is the amount you entered on line 40 more
}
amount shown below for your filing status? than your standard deduction below?
Single or married filing separate . . . . . . . $119,813 Single or married filing separate . . . . . . . . . . . . . . . $2,711
Head of household . . . . . . . . . . . . . . . . . $179,720 Married filing joint, head of household, or
40 _________________
Married filing joint or qualifying widow(er) $239,628 qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . $5,422
NO. Transfer the amount on line 39 to line 40. YES. Transfer the amount on line 40 to Form 540, line 18.
YES. Complete the Itemized Deductions Worksheet NO. Enter your standard deduction on Form 540, line 18.
in the instructions for Sch. CA (540), line 40.
CA54099109 Schedule CA (540) 1999 Page 39

TAXABLE YEAR
Depreciation and Amortization Adjustments CALIFORNIA FORM
1999 Do not complete this form if your California depreciation amounts are the same as federal amounts. 3885A
Name(s) as shown on return Business or activity to which Form FTB 3885A relates Social security number
- -
Part I Identify the activity as passive or nonpassive. (See instructions.)
1 m This form is being completed for a passive activity. m This form is being completed for a nonpassive activity.
Part II Election to Expense Certain Tangible Property (IRC Section 179).
2 Enter the amount from line 11 of the worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Part III Depreciation (a)
Description of property placed
(b)
Date placed
(c)
California basis
(d)
Method
(e)
Life or
(f)
1999 California
in service during 1999 in service for depreciation rate depreciation deduction
4 Add the amounts on line 3, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 California depreciation for assets placed in service prior to 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Total California depreciation from this activity. Add the amounts on line 2, line 4 and line 5 . . . . . . . . . . . . . . . . . . . . 6
7 Total federal depreciation from this activity. Enter depreciation from your federal Form 4562, line 21 . . . . . . . . . . . . . 7
8 a If line 6 is more than line 7, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b If line 6 is less than line 7, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b
(a) (b) (c) (d) (e) (f)
Part IV Amortization Description of cost Date placed California basis Code Period or 1999 California
amortizable during 1999 in service for amortization section percentage amortization deduction
10 Total California amortization from this activity. Add the amounts on line 9, column (f) . . . . . . . . . . . . . . . . . . . . . . . 10
11 California amortization of costs that began before 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Total California amortization from this activity. Add the amounts on line 10 and line 11 . . . . . . . . . . . . . . . . . . . . . . . 12
13 Total federal amortization from this activity. Enter amortization from your federal Form 4562, line 42 . . . . . . . . . . . . . 13
14 a If line 12 is more than line 13, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a
b If line 12 is less than line 13, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b
TAXABLE YEAR
SCHEDULE
California Capital Gain or Loss Adjustment
1999 Do not complete this schedule if all of your California gains (losses) are the same as your federal gains (losses). D
(a) (b) (c) (d) (e)
Description of property (identify S corporation stock) Sales price Cost or other basis Loss. If (c) is more than Gain. If (b) is more than
Example 100 shares of ‘’Z’’ (S stock) (b), subtract (b) from (c) (c), subtract (c) from (b)
1a
1b
2 Net gain or (loss) shown on California Schedule(s) K-1 (541, 565, 568, and 100S) . . . . . . . . . 2
3 Capital gain distributions (federal Form 1099-DIV, box 2a minus box 2d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Total 1999 gains from all sources. Add column (e) amounts of line 1a, line 1b, line 2, and line 3 . . . . . . . . . . . . . . . . 4
5 1999 loss. Add column (d) amounts of line 1 and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 California capital loss carryover from 1998, if any. See instructions . . . . . . . . . . . . . . . . . . . . 6
7 Total 1999 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; or
(b) $3,000 ($1,500 if married filing a separate return). See instructions . . 9
10 Enter the amount 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 or 540NR) line 13, col. B . . . . . 12a
b If line 10 is less than line 11, enter the difference here and on Schedule CA (540 or 540NR), line 13, col. C . . . . . . 12b
Page 40 FTB 3885A/Schedule D 1999 3885A99108

TAXABLE YEAR
SCHEDULE
1999 California Adjustments — Residents CA (540)

Important: Attach this schedule directly behind Form 540, Side 2.
Name(s) as shown on return Social security number
- -
Part I Income Adjustment Schedule A B C
Federal Amounts Subtractions Additions
(taxable amounts from See instructions See instructions
Section A – Income your federal reeturn)
7 Wages, salaries, tips, etc. See instructions before making an entry in column B or C 7
8 Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Ordinary dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 State tax refund. Enter the same amount in column A and column B . . . . . . . . . . 10
11 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Total IRA distributions. See instructions. (a) ____________________ . . . . . . . . (b)
16 Total pensions and annuities. See instructions. (a) ____________________ . . . . (b)
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. . . . . . . . . . 17
18 Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 Unemployment compensation. Enter the same amount in column A and column B 19
20 Social security benefits (a) ____________________ . . . . . . . . . . . . . . . . . . . . (b)
21 Other income. a _____________ a _____________
{
a California lottery winnings e NOL from FTB 3805Z, 3806, or 3807 b _____________ b _____________
b Disaster loss carryover from FTB 3805V f Other (describe) 21 _______________ c _____________ c _____________
c Federal NOL (Form 1040, line 21) ________________________ 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 IRA deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Student loan interest deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Medical savings account deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Moving expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
27 One-half of self-employment tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
28 Self-employed health insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Keogh and self-employed SEP and SIMPLE plans . . . . . . . . . . . . . . . . . . . . . . . 29
30 Penalty on early withdrawal of savings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31a Alimony paid. (b) Recipient’s: SSN ___ ___ ___ – ___ ___ – ___ ___ ___ ___
Last name ______________________________ . 31a
32 Add line 23 through line 31a in columns A, B, and C . . . . . . . . . . . . . . . . . . . . . 32
33 Total. Subtract line 32 from line 22 in columns A, B, and C. See the instructions
for how to transfer the total to Form 540 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 ________________
Part II Adjustments To Federal Itemized Deductions
35 Federal itemized deductions. Add the amounts on federal Sch. A (Form 1040), lines 4, 9, 14, 18, 19, 26, and 27 . . . . . . . . 35 _________________
36 Enter total of federal Sch. A, line 5 (state and local income tax and State Disability Insurance) and line 8 (foreign taxes only) . 36 _________________
37 Subtract line 36 from line 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 _________________
38 Other adjustments including California lottery losses. See instructions. Specify _________________ . . . . . . . . . . . . . . . . 38 _________________
39 Combine line 37 and line 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 _________________
40 Is the amount on Form 540, line 13 more than the Is the amount you entered on line 40 more
}
amount shown below for your filing status? than your standard deduction below?
Single or married filing separate . . . . . . . $119,813 Single or married filing separate . . . . . . . . . . . . . . . $2,711
Head of household . . . . . . . . . . . . . . . . . $179,720 Married filing joint, head of household, or
40 _________________
Married filing joint or qualifying widow(er) $239,628 qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . $5,422
NO. Transfer the amount on line 39 to line 40. YES. Transfer the amount on line 40 to Form 540, line 18.
YES. Complete the Itemized Deductions Worksheet NO. Enter your standard deduction on Form 540, line 18.
in the instructions for Sch. CA (540), line 40.
CA54099108 Schedule CA (540) 1999 Page 41

TAXABLE YEAR
Depreciation and Amortization Adjustments CALIFORNIA FORM
1999 Do not complete this form if your California depreciation amounts are the same as federal amounts. 3885A
Name(s) as shown on return Business or activity to which Form FTB 3885A relates Social security number
- -
Part I Identify the activity as passive or nonpassive. (See instructions.)
1 m This form is being completed for a passive activity. m This form is being completed for a nonpassive activity.
Part II Election to Expense Certain Tangible Property (IRC Section 179).
2 Enter the amount from line 11 of the worksheet in the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Part III Depreciation (a)
Description of property placed
(b)
Date placed
(c)
California basis
(d)
Method
(e)
Life or
(f)
1999 California
in service during 1999 in service for depreciation rate depreciation deduction
4 Add the amounts on line 3, column (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 California depreciation for assets placed in service prior to 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Total California depreciation from this activity. Add the amounts on line 2, line 4 and line 5 . . . . . . . . . . . . . . . . . . . . 6
7 Total federal depreciation from this activity. Enter depreciation from your federal Form 4562, line 21 . . . . . . . . . . . . . 7
8 a If line 6 is more than line 7, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a
b If line 6 is less than line 7, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8b
(a) (b) (c) (d) (e) (f)
Part IV Amortization Description of cost Date placed California basis Code Period or 1999 California
amortizable during 1999 in service for amortization section percentage amortization deduction
10 Total California amortization from this activity. Add the amounts on line 9, column (f) . . . . . . . . . . . . . . . . . . . . . . . 10
11 California amortization of costs that began before 1999 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Total California amortization from this activity. Add the amounts on line 10 and line 11 . . . . . . . . . . . . . . . . . . . . . . . 12
13 Total federal amortization from this activity. Enter amortization from your federal Form 4562, line 42 . . . . . . . . . . . . . 13
14 a If line 12 is more than line 13, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a
b If line 12 is less than line 13, enter the difference here and see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b
TAXABLE YEAR
SCHEDULE
1999 Do not complete this schedule if all of your California gains (losses) are the same as your federal gains (losses). D
(a) (b) (c) (d) (e)
Description of property (identify S corporation stock) Sales price Cost or other basis Loss. If (c) is more than Gain. If (b) is more than
Example 100 shares of ‘’Z’’ (S stock) (b), subtract (b) from (c) (c), subtract (c) from (b)
1a
1b
2 Net gain or (loss) shown on California Schedule(s) K-1 (541, 565, 568, and 100S) . . . . . . . . . 2
3 Capital gain distributions (federal Form 1099-DIV, box 2a minus box 2d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Total 1999 gains from all sources. Add column (e) amounts of line 1a, line 1b, line 2, and line 3 . . . . . . . . . . . . . . . . 4
5 1999 loss. Add column (d) amounts of line 1 and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 California capital loss carryover from 1998, if any. See instructions . . . . . . . . . . . . . . . . . . . . 6
7 Total 1999 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; or
(b) $3,000 ($1,500 if married filing a separate return). See instructions . . 9
10 Enter the amount 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 or 540NR) line 13, col. B . . . . . 12a
b If line 10 is less than line 11, enter the difference here and on Schedule CA (540 or 540NR), line 13, col. C . . . . . . 12b
Page 42 FTB 3885A/Schedule D 1999 3885A99108

Instructions for Schedule CA (540)
These instructions are based on the Internal Revenue Code (IRC) as of January 1, 1998 and the California Revenue and Taxation Code (R&TC).
What's Changed? Line 33 – Total

Subtract line 32 from line 22.
The California legislature enacted SB 615 (Stats. 2004.CH.388), which makes Column B and Column C — Subtractions and Additions
California law compatible with the Servicemembers Civil Relief Act (Public Law Use these columns to enter subtractions and additions to federal amounts in
108-189). This means that servicemembers domiciled outside of California and column A that are necessary because of the differences between California and
their spouses may exclude the member's military compensation from gross federal law. Enter all amounts as positive numbers unless instructed otherwise.
income when computing the tax rate on nonmilitary income.
You may need one of the following FTB publications to complete column B and
Requirements for military servicemembers domiciled in California remain column C:
unchanged. Military servicemembers domiciled in California must include their
military compensation in total income. In addition, they must include their • 1001, Supplemental Guidelines to California Adjustments;
military compensation in California source income when stationed in California. • 1005, Pension and Annuity Guidelines;
However, military compensation is not California source income when a • 1031, Guidelines for Determining Resident Status; or
servicemember is permanently stationed outside of California. • 1032, Tax Information for Military Personnel.
Amended Returns. The new laws permit servicemembers domiciled outside of To order a publication or form, see the back cover of your tax booklet.
California, who included military compensation in income from all sources, to Line 7 – Wages, Salaries, Tips, etc.
amend certain previously filed returns. To determine which years may be Generally, you will not make any adjustments on this line. If you did not receive
amended, get FTB Pub. 1001, Supplemental Guidelines to California Adjust- any of the following types of income, make no entry on this line in either
ments, and FTB Pub. 1032, Tax Information for Military Personnel. column B or column C.
For servicemembers who are American Indian tribal members treated as living Active duty military pay. Special rules apply to active duty military taxpayers.
in “Indian country,” get FTB 674, Frequently Asked Questions About the Get FTB Pub. 1032 for more information.
Income Taxation of American Indians. Ride-sharing benefits or sick pay received under the Federal Insurance
Contributions Act and Railroad Retirement Act. California excludes these
General Information items from income. Enter in column B the amount of these benefits included in
Differences Between California and Federal Law the amount in column A.
California legislation enacted in 1998 conforms California tax law to the Income exempted by U.S. tax treaties (unless specifically exempt for state
Internal Revenue Code (IRC) as of January 1, 1998. However, there are purposes also). If you excluded this income from your federal return, enter the
continuing differences between California and federal tax law. California has not excluded amount in column C. If you claimed foreign earned income or
conformed to most of the changes made to the IRC by the federal Internal housing cost exclusion under IRC Section 911, see the instructions for line 21.
Revenue Service (IRS) Restructuring and Reform Act of 1998 (Public Get FTB Pub. 1001 for more information.
Law 105-206) and has not conformed to any of the changes made by the Tax Exercising a California Qualified Stock Option (CQSO) does not result in
and Trade Relief Extension Act of 1998 (Public Law 105-277). compensation. To qualify: your earned income from the corporation granting
California law is the same as federal law in the following areas: the CQSO must be $40,000 or less; the market value of the options granted to
IRC Section 179 expense deduction you must be $100,000 or less; and the total number of shares must be 1,000
The maximum deduction amount is now $19,000. or less. If you included in federal income an amount qualifying for this
exclusion, enter that amount in column B.
Roth IRAs
The contribution rules and distribution rules are the same. Employer-provided meals. California law has not conformed to the federal
provision that allows employees to exclude (and employers to deduct) the
Self-employed health insurance deduction value of meals solely because the meals were provided to more than 50% of
The percentage for 1999 is 60%. the employees. Check with your employer if you think that this might apply to
you. If it does, enter in column C the amount of these benefits that were
Purpose excluded for federal tax purposes.
Use this schedule to make adjustments to your federal adjusted gross income Line 8 – Taxable Interest Income
and to your federal itemized deductions using California law. If you did not receive any of the kinds of income listed below, do not make an
entry on this line in either column B or column C.
Part I – Specific Line Instructions
Enter in column B the interest you received from:
Column A — Federal Amounts • U.S. saving bonds (except for interest from series EE U.S. savings bonds
Line 7 through Line 21 – Enter on line 7 through line 21 the same amounts you issued after 1989 that qualified for the Education Savings Bond Program
entered on your federal Form 1040, line 7 through line 21 (or on your federal exclusion);
Form 1040A, line 7 through line 13b; or on your federal Form 1040EZ line 1, • U.S. Treasury bills, notes, and bonds; or
line 2, and line 3). Also enter the following if applicable: • Any other bonds or obligations of the United States and its territories.
• The total IRA distribution received on line 15(a); Get FTB Pub. 1001 if you received interest income from the following sources:
• The total pension or annuity distribution received on line 16(a); and • Loans made in an enterprise zone (EZ); or
• The total social security retirement benefit received on line 20(a). • Items listed above passed through to you from S corporations, trusts,
Line 22 – Total partnerships, and limited liability companies (LLCs).
Combine the amounts on line 7 through line 21. Do not make entries in either column B or column C for interest you earned on
Line 23 through Line 30 – Enter the same amounts you entered on your Federal National Mortgage Association (Fannie Mae) Bonds, Government
federal Form 1040, line 23 through line 30 (or your Form 1040A, line 15 and National Mortgage Association (Ginnie Mae) Bonds, and Federal Home Loan
line 16). Mortgage Corporations (FHLMC) securities.
Line 31a and Line 31b – Enter on line 31a the same amount you entered on Enter in column C the interest you identified as tax-exempt interest on your
your federal Form 1040, line 31a. Enter on line 31b the social security number federal Form 1040 (or Form 1040A), line 8b and which you received from:
and last name of the person to whom you paid alimony. • Non-California state bonds;
Line 32 – Add line 23 through line 31a. However, if you made any of the • Non-California municipal bonds issued by a county, city, town, or other local
adjustments described in the instructions for federal Form 1040, line 32 or if government unit;
you claimed the foreign housing deduction from federal Form 2555, Foreign • Obligations of the District of Columbia issued after December 27, 1973; and
Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, enter the • Non-California bonds if the interest was passed through to you from
amount from Form 1040, line 32 on this line. S corporations, trusts, partnerships, or LLCs.
Line 9 – Ordinary dividends
Generally, you will not make an adjustment on this line. However, certain
mutual funds are qualified to pay “exempt-interest dividends” if at least 50% of
Schedule CA (540)/FTB 3885A/Schedule D Instructions 1999 (REV 2004) Page 43

their assets consist of tax-exempt government obligations. The portion of the Business expense deductions related to:
exempt-interest dividend that is tax-exempt will be shown on your annual • Wages paid in an EZ, LAMBRA, Manufacturing Enhancement Area (MEA), or
statement from the mutual fund. If the California exempt-interest dividend TTA;
amount is more than the federal exempt-interest dividend amount, enter the • Certain employer costs for employees who are also enrolled members of
difference in column B. Indian tribes;
Get FTB Pub. 1001 if you received dividends from: • Abandonment or tax recoupment fees for open-space easements and
• Noncash patronage dividends from farmers’ cooperatives or mutual timberland preserves;
associations; • Club dues or payments made to a club that restricts membership or the use
• A federal S corporation that is a California C corporation; of its services or facilities on the basis of age, sex, race, religion, color,
• A controlled foreign corporation; ancestry, or national origin;
• Distributions of pre-1987 earnings from S corporations; • Lobbying expenses denied under IRC Section 162;
• Undistributed capital gains for regulated investment company (RIC) • Business located in an EZ, LAMBRA, or TTA;
shareholders; or • Research expense;
• Distributed capital gain dividends. • Employer wage expense for the Work Opportunity Credit and Welfare-to-
Work Credit;
Line 10 – State Tax Refund • Pro-rata share of deductions received from a controlled foreign corporation
California does not tax the state income tax refund you received in 1999. Enter by a U.S. shareholder;
in column B the amount of state tax refund you entered in column A. • Interest paid on indebtedness in connection with company-owned life
Line 11 – Alimony Received insurance policies;
If you are a nonresident alien and received alimony that was not included in • Premiums paid on life insurance policies, annuities or endowment contracts
your federal income, enter the alimony on this line in column C. Otherwise, issued after 6/8/97 where the owner of the business is directly or indirectly a
make no entry on this line. policy beneficiary; or
Line 12 – Business Income or (Loss) • Meals provided to more than 50% (but less than 100%) of employees on the
Adjustments to federal business income or loss you reported in column A employment premises for the employer’s convenience.
generally are necessary because of the difference between California and Line 13 – Capital Gain or (Loss)
federal law relating to depreciation methods, special credits, and accelerated Generally, you will not make any adjustments on this line if you do not have
write-offs. As a result, the recovery period or basis you use to figure California any of the items listed below. Use Schedule D, California Gain or Loss
depreciation may be different from the amount used for federal purposes, and Adjustment, only if you have differences from:
you may need to make an adjustment to your business income or loss. • Gain on the sale of qualified small business stock which qualifies for the
Adjustments are figured on form FTB 3885A and are most commonly gain exclusion under IRC Section 1202;
necessary because of the following: • Basis amounts resulting from differences between California and federal law
• Before January 1, 1987, California did not allow depreciation under the in prior years;
federal accelerated cost recovery system. You must continue to figure • Gain or loss on stock and bond transactions;
California depreciation for those assets in the same manner as prior years. • Installment sale gain reported on form FTB 3805E, Installment Sale Income;
• On or after January 1, 1987, California provides special credits and • Gain on the sale of personal residence where depreciation was allowable;
accelerated write-offs that affect the California basis of qualifying assets. Refer • Flow-through gain or loss from partnerships, fiduciaries, S corporations, or
to the bulleted list below. LLCs; or
Use form FTB 3801, Passive Activity Loss Limitation (PALS), to figure the total • Capital loss carryover from your 1998 California Schedule D.
adjustment for line 12 if you have: Get FTB Pub. 1001 for more information about:
• One or more passive activities that produce a loss; or • Disposition of S corporation stock acquired before 1987;
• One or more passive activities that produce a loss and any nonpassive • Gain on sale or disposition of qualified assisted housing development to
activity reported on federal Schedule C. low-income residents or to specified entities maintaining housing for low-
Use form FTB 3885A, Depreciation and Amortization Adjustments, to figure the income residents;
total adjustment for line 12 if you have: • Undistributed capital gain for regulated investment company (RIC)
shareholders;
• Only nonpassive activities which produce either gains or losses (or • Gain or loss on the sale of property inherited before 1/1/87; or
combination of gains and losses); or • Capital loss carrybacks.
• Passive activities that produce gains.
Line 14 – Other Gains or (Losses)
Get FTB Pub. 1001 for more information about: Generally, you will not make any adjustments on this line. However, the
Income related to: California basis of your other assets may be different from the federal basis
• Business, trade, or profession carried on within California that is an integral due to differences between California and federal law. Therefore, you may have
part of a unitary business carried on both within and outside California; or to adjust the amount of other gains or losses. Get Schedule D-1, Sales of
• Pro-rata share of income received from a controlled foreign corporation by a Business Property.
U.S. shareholder. Line 15 – Total IRA Distributions
Basis adjustments related to: Generally, you will not make any adjustments on this line. However, there may
be significant differences in the taxable amount of a distribution (including a
• Property acquired prior to becoming a California resident; distribution from conversion of a traditional IRA to a Roth IRA), depending on
• Sales or use tax credit for property used in an EZ, Local Agency Military when you made your contributions to the IRA. Differences may also occur if
Base Recovery Area (LAMBRA), or Targeted Tax Area (TTA), or former LARZ; you changed your residency status after you first began making contributions
• Reduced recovery periods for fruit-bearing grapevines replaced in a to your IRA or if your California IRA deductions were different from your
California vineyard on or after 1/1/92 as a result of phylloxera infestation; or federal deductions because of differences between California and federal self-
on or after 1/1/97 as a result of Pierce’s disease; employment income.
• Expenditures for tertiary injectants;
• Property placed in service on an Indian reservation after 1/1/94 and before If the taxable amount using California law is:
12/31/03; • Less than the amount taxable under federal law, enter the difference in
• Amortization of pollution control facilities; column B; or
• Discharge of real property business indebtedness; • More than the amount taxable under federal law, enter the difference in
• Employer-paid child care center and services; column C.
• Employer-paid child care plan; Get FTB Pub. 1005 for more information and worksheets for figuring the
• Vehicles used in an employer-sponsored ridesharing program; adjustment to enter on this line, if any.
• An enhanced oil recovery system;
• The cost of making a business accessible to disabled individuals; Education (Ed) IRA – If column A includes a taxable distribution from an Ed
• Property for which you received an energy conservation subsidy from a IRA, you may owe additional tax on that amount. Get form FTB 3805P,
public utility on or after 1/1/95 and before 1/1/97; or Additional Taxes Attributable to IRAs, Other Qualified Retirement Plans,
• Research and experimental expenditures. Annuities, Modified Endowment Contracts, and MSAs.
Page 44 Schedule CA (540)/FTB 3885A/Schedule D Instructions 1999 (REV 2004)

Line 16 – Total Pensions and Annuities Use form FTB 3805V to figure the allowable California NOL deduction, and
Generally, you will not make any adjustments on this line. However, if you enter it as a positive number in column B.
received tier 2 railroad retirement benefits or partially taxable distributions from Note: If your 1998 form FTB 3805V has both disaster loss carryovers and NOL
a pension plan, you may need to make the adjustments described below. carryovers, you will need to separately state these two amounts. See line 21b
If you received a federal Form RRB 1099-R for railroad retirement benefits and for disaster loss carryovers.
included all or part of these benefits in taxable income in column A, enter the e. NOL deduction from FTB 3805Z, FTB 3806 or FTB 3807. Enter in column B
taxable benefit amount in column B. the total NOL deduction figured on the following forms.
If you began receiving a retirement annuity between 7/1/86 and 1/1/87 and • FTB 3805Z, Enterprise Zone Deduction and Credit Summary, line 4b;
elected to use the three-year rule for California purposes and the annuity rules • FTB 3806, Los Angeles Revitalization Zone Deduction and Credit Summary,
for federal purposes, enter in column C the amount of the annuity payments line 2b; or
you excluded for federal purposes. • FTB 3807, Local Agency Military Base Recovery Area Deduction and Credit
Line 17 – Rental Real Estate, Royalties, Partnerships, S Corporations, and Summary, line 4b.
Trusts, etc. f. Other (describe).
Adjustments to federal income or loss you reported in column A generally are
necessary because of the difference between California and federal law relating Reward from a crime hotline. Enter in column B the amount of a reward
to depreciation methods, special credits and accelerated write-offs. As a result, authorized by a government agency, that you received from a crime hotline
the recovery period or basis you use to figure California depreciation may be established by a government agency or nonprofit organization and that is
different from the recovery period or amount used for federal purposes, and included in the amount on line 21 in column A. Note: You may not make this
you may need to make an adjustment to your income or loss. For more adjustment if you are an employee of the hotline or someone who sponsors
information, see the instructions for Column B and Column C, line 12. rewards for the hotline.
Use form FTB 3801, Passive Activity Loss Limitation (PALS), to figure the total Payments for alternative transportation (free or subsidized parking,
adjustment for line 17 if you have: alternative commute methods, monthly transit passes, etc.). Enter in
column B the amount that you received from your employer, other than wages
• One or more passive activities that produce a loss; or or salaries, for participating in an alternative transportation method and that is
• One or more passive activities that produce a loss and any nonpassive included in the amount on line 21 in column A. For more information, get
activity reported on federal Schedule E. FTB Pub. 1001.
Use form FTB 3885A, Depreciation and Amortization Adjustments, to figure the Federal foreign earned income or housing exclusion. Enter in column C the
total adjustment for line 17 if you have: amount deducted from federal income on Form 1040, line 21.
• Only nonpassive activities which produce either gains or losses (or Beverage container recycling income. Enter in column B the amount of this
combination of gains and losses); or type of income that you included in the amount on line 21 in column A.
• Passive activities that produce gains.
Rebates from water agencies or suppliers. Enter in column B the amount of
Get FTB Pub. 1001 for more information about accumulation distributions to this type of income that you included in the amount on line 21 in column A.
beneficiaries for which the trust was not required to pay California tax because
the beneficiary’s interest was contingent. Original issue discount (OID) for debt instruments issued in 1985 and 1986.
In the year of sale or other disposition, you must recognize the difference
Line 18 – Farm Income or (Loss) between the amount reported on your federal return and the amount reported
Adjustments to federal income or loss you report in column A generally are for California purposes. Issuers: Enter the difference between the federal
necessary because of the difference between California and federal law relating deductible amount and the California deductible amount on line 21f in
to depreciation methods, special credits, and accelerated write-offs. As a result, column B. Holders: Enter the difference between the amount included in
the recovery period or basis you use to figure California depreciation may be federal gross income and the amount included for California purposes on
different from the amount used for federal purposes, and you may need to line 21f in column C.
make an adjustment to your farm income or loss.
Foreign income of nonresident aliens. Adjust federal income to reflect
Use form FTB 3801, Passive Activity Loss Limitation (PALS), to figure the total worldwide income computed under California law. Enter losses from foreign
adjustment for line 18 if you have: sources in column B. Enter foreign source income in column C.
• One or more passive activities that produce a loss; or Cost-share payments received by forest landowners. Enter in column B the
• One or more passive activities that produce a loss and any nonpassive cost-share payments received from the Department of Forestry and Fire
activity reported on federal Schedule F. Protection under the California Forest Improvement Act of 1978 or from the
Use form FTB 3885A, Depreciation and Amortization Adjustments, to figure the United States Department of Agriculture, Forest Service, under the Forest
total adjustment for line 18 if you have: Stewardship Program and the Stewardship Incentives Program, pursuant to the
• Only nonpassive activities which produce either gains or losses (or Cooperative Forestry Assistance Act.
combination of gains and losses); or Qualified prizes with cash options. Enter in column C the lump-sum award or
• Passive activities that produce gains. the value of an annuity awarded that was not included in federal gross income
Line 19 – Unemployment Compensation due to the special rule for cash options for receipt of qualified prizes.
Enter on line 19, column B the amount of unemployment compensation shown Medical Savings Account (MSA) or a Medicare+ Choice MSA – If column A
in column A. Note: Do not include qualified state tuition program earnings. includes a taxable distribution from an MSA, you may owe additional tax on
Line 20 – Social Security Benefits that amount. Get form FTB 3805P, Additional Taxes Attributable to IRAs, Other
Enter in column B the amount of social security benefits or equivalent tier 1 Qualified Retirement Plans, Annuities, Modified Endowment Contracts, and
railroad retirement benefits shown in column A. MSAs.
Line 21 – Other Income Line 22 – Total
a. California Lottery Winnings. Enter in column B the amount of California Add line 7 through line 21f in column B and column C. Enter the totals on
lottery winnings included in the federal amount on line 21 in column A. line 22.
Note: Do not include lottery winnings from other states. They are taxable to Line 23 through Line 30 – Do not enter adjustments on these lines. California
California. law is the same as federal law.
b. Disaster Loss Carryover from FTB 3805V. If you have a California disaster Line 31a – Alimony Paid
loss carryover from your 1998 form FTB 3805V, Net Operating Loss (NOL) Enter the social security number and last name of the person to whom you paid
Computation and NOL and Disaster Loss Limitations, enter that amount as a alimony. Note: If you are a nonresident alien and did not deduct alimony on
positive number in column B. your federal return, enter the amount you paid in column C.
c. Federal NOL deduction from Form 1040, line 21. If the amount on line 21 Line 32 – Add line 23 through line 31a in column B and column C.
in column A includes a federal NOL, enter the amount of the federal NOL If you claimed the foreign housing deduction, include that amount in the total
deduction as a positive number in column C. Get form FTB 3805V to figure the you enter in column B, line 32. Enter the amount and “Form 2555” or
allowable California NOL deduction. “Form 2555-EZ” on the dotted line next to line 32.
d. NOL Carryover from FTB 3805V. The allowable NOL carryover under
California law is different from the allowable NOL carryover under federal law.

Line 33 – Total Generation Skipping Transfer Tax. Tax paid on generation skipping transfers is
Subtract line 32 from line 22 in column B and column C. not deductible under California law. Enter the amount of expenses shown on
Transfer the amount from line 33: federal Schedule A as a negative number on line 38.
• Column B to Form 540, Side 1, line 14; and Contribution of Appreciated Stock to a Private Foundation. For contributions
• Column C to Form 540, Side 1, line 16. made during 1999, enter the difference between the fair market value of the
stock and the California basis as a negative number on line 38.
If you plan to itemize deductions, go to Part II.
State Legislator’s Travel Expenses. Under California law, deductible travel
Caution: If Schedule CA (540), line 33: expenses for state legislators include only those incurred while away from their
Column B is a negative number, do not transfer it to Form 540, line 14. Instead, place of residence overnight. Figure the difference between the amount allowed
transfer the amount as a positive number to Form 540, line 16; or using federal law and the amount allowed using California law. Enter the
Column C is a negative number, do not transfer it to Form 540, line 16. Instead, difference as a negative number on line 38.
transfer the amount as a positive number to Form 540, line 14. Charitable Contribution Carryover Deduction. If you are deducting a prior year
charitable contribution carryover, and the California carryover is larger than the
Part II – Specific Line Instructions federal carryover, enter the additional amount as a positive number on line 38.
Line 35 – Federal Itemized Deductions Casualty and Theft Losses for Income-producing Property. California law
Enter the total amount of itemized deductions from your federal Schedule A, does not conform to the federal provision that allows taking the full deduction
lines 4, 9, 14, 18, 19, 26, and 27. Important: If you did not itemize deductions if a casualty or a theft loss occurs for income-producing property. For
on your federal tax return but will itemize deductions on your California tax California purposes, the deduction is considered to be a miscellaneous
return, first complete federal Schedule A. Then complete Schedule CA (540), itemized deduction and is subject to the 2% of AGI floor.
Part II, line 35 through line 40. If you included a casualty or theft loss from income-producing property on
Line 36 – State, Local, and Foreign Income Taxes federal Schedule A, line 27, and if:
Enter the state and local income tax from federal Schedule A, line 5 and only • Schedule A, line 26 is more than zero, then no adjustment is necessary; or
the portion relating to foreign income taxes from line 8. Include state disability • Schedule A, line 26 is zero, then;
insurance (SDI), limited partnership tax, and income or franchise tax paid by
S corporations. 1. Enter the total of the amounts on your federal Schedule A,
line 26 and line 27 here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1__________
Line 38 – Other Adjustments
2. Reduce Schedule A, line 27 by the amount of the casualty
Adoption-Related Expenses. If you deducted adoption-related expenses on and theft loss deduction and enter the result here . . . . . . . 2__________
your federal Schedule A and are claiming the adoption cost credit for the same
amounts on your Form 540, enter the amount of the adoption cost credit 3. Recalculate Schedule A, line 20 through line 26 by
claimed as a negative number on line 38. including the casualty and theft loss deduction and
enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3__________
Mortgage Interest Credit. If you reduced your federal mortgage interest
deduction by the amount of your mortgage interest credit (from federal 4. Add line 2 and line 3. Enter the result here . . . . . . . . . . . . . 4__________
Form 8396, Mortgage Interest Credit), increase your California itemized 5. Subtract line 4 from line 1 and include it as a negative number on line 38.
deductions by the same amount. Enter the amount of your federal mortgage Line 40 – California Itemized Deductions
interest credit as a positive number on line 38. Is the amount on Form 540, line 13 more than the amount shown below for
Nontaxable Income Expenses. If, on federal Schedule A, you claim expenses your filing status?
related to producing income taxed under federal law but not taxed by Single or married filing separate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $119,813
California, enter the amount as a negative number on line 38. You may claim Married filing joint or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . $239,628
expenses related to producing income taxed by California law but not taxed Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $179,720
under federal law by entering the amount as a positive number on line 38.
NO Transfer the amount from line 39 to line 40. Do not complete the
Employee Business Expenses: If you completed federal Form 2106, Employee worksheet.
Business Expense (or Form 2106-EZ), also complete Form 2106 (or YES Complete the Itemized Deductions Worksheet.
Form 2106-EZ, Unreimbursed Employee Business Expenses) using California
amounts. Specific differences between California and federal law are shown Itemized Deductions Worksheet
below. 1. Amount from Schedule CA (540), line 39 . . . . . . . . . . . . . . . 1 ________
• Assets placed in service before 1/1/87: Figure expenses based on 2. Using California amounts, add the amounts on federal
California law; and Schedule A, line 4, line 13 and line 19 plus any gambling
• Federal employees on temporary duty status: California does not conform losses included on line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ________
to the federal provision that expanded temporary duties to include 3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ________
prosecutive duties, in addition to investigative duties. Therefore, travel Note: If -0-, stop. Enter the amount from line 1 on
expenses paid or incurred in connection with temporary duty status Schedule CA (540), line 40.
(exceeding one year), involving the prosecution (or support of the 4. Multiply line 3 by 80% (.80) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ________
prosecution) of a federal crime, should not be included when completing 5. Amount from Form 540, line 13 . . . . . . . . . . . . . . . . . . . . . . . 5 ________
Form 2106 (or Form 2106-EZ) using California amounts. 6. Enter the amount shown above for your filing status . . . . . . 6 ________
7. Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 ________
Compare line 10 on both Forms 2106 (or line 6 if using Forms 2106-EZ). If the Note: If -0- or less, stop. Enter the amount from line 1
federal amount is larger, enter the difference as a negative number on line 38. on Schedule CA (540), line 40.
If the California amount is larger, enter the difference as a positive number on 8. Multiply line 7 by 6% (.06) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 ________
line 38. 9. Compare line 4 and line 8. Enter the smaller amount here . . 9 ________
Investment Interest Expense. Your California deduction for investment interest 10. Total itemized deductions. Subtract line 9 from line 1.
expense may be different from your federal deduction. You must use form Enter here and on Schedule CA (540), line 40 . . . . . . . . . . . . 10 ________
FTB 3526, Investment Interest Expense Deduction, to figure the amount to
enter on line 38.
Gambling Losses. California Lottery losses are not deductible for California.
Enter the amount of California Lottery losses shown on federal Schedule A as a
negative number on line 38.
Federal Estate Tax. Federal estate tax paid on income in respect of a decedent
is not deductible for California. Enter the amount of federal estate tax shown on
federal Schedule A as a negative number on line 38.

Instructions for Form FTB 3885A
Depreciation and Amortization Adjustments
General Information Complete the worksheet below to figure IRC Section 179 expense for
California. Include all assets qualifying for the deduction because the limit
California legislation enacted in 1998 conforms California tax law to the applies to all qualifying assets as a group rather than to each asset individually.
Internal Revenue Code (IRC) as of January 1, 1998, However, there are Refer to federal Form 4562 for information.
continuing differences between California and federal tax law. California has not
conformed to most of the changes made to the IRC by the Internal Revenue
Service (IRS) Restructuring and Reform Act of 1998 (Public Law 105-206) and 1 Maximum dollar limitation for California . . . . . . . . . . . . . . . . . . . $ 19,000
1 __________
has not conformed to any of the changes made by the Tax and Trade Relief 2 Total cost of Section 179 property placed in service . . . . . . . . . 2 __________
Extension Act of 1998 (Public Law 105-277). Get FTB Pub. 1001, Supplemental 3 Threshold cost of Section 179 property before
reduction in limitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200,000
3 __________
Guidelines to California Adjustments, for more information on differences
4 Reduction in limitation. Subtract line 3 from line 2.
between California and federal law for the following items: If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 __________
• Amortization of certain intangibles (IRC Section 197); 5 Dollar limitation for tax year. Subtract line 4 from line 1.
• Qualified Indian reservation property; and If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1234567890
5 __________
1234567890
• Grapevines subject to Phylloxera or Pierce’s disease. (a) Description of property (b) Cost (c) Elected cost 1234567890
1234567890
1234567890
Purpose 6
1234567890
Use form FTB 3885A only if there is a difference between the amount of
1234567890
depreciation and amortization allowed as a deduction using California law and the
amount allowed using federal law. California law and federal law have not always 7 Listed property (elected Section 179 cost) . . 7 _________
8 Total elected cost of Section 179 property. Add column (c),
allowed the same depreciation methods, special credits, or accelerated write-offs.
line 6 and line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 _________
As a result, the recovery periods or the basis on which the depreciation is figured 9 Tentative deduction. Enter the smaller of line 5 or line 8 . . . . . . . 9 _________
for California may be different from the amounts used for federal purposes. You 10 Carryover of disallowed deduction from 1998 . . . . . . . . . . . . . . . 10 _________
will probably have reportable differences if all or part of your assets were placed 11 Enter the smaller of business income (not less than -0-)
in service: or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 _________
• Before 1/1/87. California did not allow depreciation under the federal 12 Section 179 expense deduction for California.
accelerated cost recovery system (ACRS), and you must continue to figure Add line 9 and line 10, but do not enter more than
line 11. Also enter the result on FTB 3885A, line 2 . . . . . . . . . . . . 1212345678 _________
California depreciation for those assets in the same manner as in prior 12345678
years. 13 Carryover of disallowed deduction to 2000. 12345678
12345678
• On or after 1/1/87. California provides special credits and accelerated write- Add line 9 and line 10. 12345678
offs that affect the California basis of qualifying assets. California did not Subtract line 12 from the result . . . . . . . . . . . 13__________ 12345678
conform to all changes to federal law enacted in 1993, and this causes the
California basis or recovery periods to be different for some assets.
Part III Depreciation
Differences may also occur for other less common reasons, and the instruc-
Line 3 – Complete column (a) through column (f) for each tangible asset or
tions for Schedule CA (540 or 540NR) list them on the line for the type of
group of assets placed in service during the tax year. Be sure to use the
income likely to be affected. You may also get FTB Pub. 1001 for more
California basis for assets on which you elected to take the Section 179
information about figuring and reporting these adjustments.
deduction. It will be the difference between line 6, column (b) and line 6,
If you are reporting differences for assets related to a passive activity, get form column (c) of the worksheet in Part II.
FTB 3801, Passive Activity Loss Limitations, for more information about
Line 8a and Line 8b – Are you using this form as a worksheet in connection
passive activities.
with form FTB 3801?
Do not use form FTB 3885A to report depreciation expense from federal
Yes Enter the amount from line 8a or line 8b on form FTB 3801, Side 2,
Form 2106, Employee Business Expenses. Instead, see the instructions for
California Passive Activity Worksheet, column (e).
Schedule CA (540 or 540NR), line 38.
No Include the amount from line 8a on Schedule CA (540 or 540NR) in
Specific Line Instructions column B on line 12 for federal Schedule C activities; on line 17 for federal
Schedule E activities; and on line 18 for federal Schedule F activities.
Note: Prepare and file a separate form FTB 3885A for each business or activity
on your return that has a difference between California and federal depreciation Include the amount from line 8b on Schedule CA (540 or 540NR) in
or amortization. Enter the name of the business or activity in the space column C on line 12 for federal Schedule C activities; on line 17 for federal
provided at the top of the form. If you need more space, attach additional Schedule E activities; and on line 18 for federal Schedule F activities.
sheets. However, complete Part II, Election to Expense Certain Tangible Part IV Amortization
Property (IRC Section 179), only once.
Line 9 – Complete column (a) through column (f) for intangible assets placed
Part I Identify the Activity as Passive or Nonpassive in service during the tax year. Be sure to use the California basis and the
Line 1 – Check the box to identify the activity as passive or nonpassive. A California recovery period.
passive activity is any activity involving the conduct of any trade or business in Line 14a and Line 14b – Are you using this form as a worksheet in connection
which you did not materially participate. Get form FTB 3801 for more with form FTB 3801?
information.
Yes Enter the amount from line 14a or line 14b on form FTB 3801, Side 2,
If the activity is passive, use this form as a worksheet to figure the depreciation California Passive Activity Worksheet, column (e).
adjustment to carry to form FTB 3801. Caution: Beginning in 1994, and for
federal purposes only, rental real estate activities of persons in real property No Include the amount from line 14a on Schedule CA (540 or 540NR) in
business are not automatically treated as passive activities. California did not column B on line 12 for federal Schedule C activities; on line 17 for federal
conform to this provision. Schedule E activities; and on line 18 for federal Schedule F activities.
Part II Election To Expense Certain Tangible Property Include the amount from line 14b on Schedule CA (540 or 540NR) in
column C on line 12 for federal Schedule C activities; on line 17 for federal
You may elect to expense part of the cost of depreciable personal property Schedule E activities; and on line 18 for federal Schedule F activities.
used in your trade or business and certain other property described in federal
Pub. 946, How to Depreciate Property. To do so, you must have purchased
property, as defined in the IRC Section 179(d)(2), and placed it in service
during 1999, or have a carryover of unused cost from 1998. If you elect this
deduction, you must reduce your California depreciable basis by the IRC
Section 179 expense. The maximum Section 179 expense allowed for 1999 is
$19,000.

Instructions for California Schedule D
different limits on the expensing of property under IRC Section 179. California law permits
General Information rapid write-off of certain property such as solar energy systems, pollution control devices,
and property used in an EZ, or LAMBRA.
California legislation enacted in 1998 conforms California tax law to the Internal Revenue
Code (IRC) as of January 1, 1998. However, there are continuing differences between Inherited Property – The California basis of property inherited from a decedent is generally
California and federal tax law. California has not conformed to most of the changes made to fair market value (FMV) at the time of death. If you acquired community property as a
the IRC by the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 surviving spouse, get FTB Pub. 1039, Basis of Property – Decedent/Surviving Spouse, for
(Public Law 105-206) and has not conformed to any of the changes made by the Tax and more information.
Trade Relief Extension Act of 1998 (Public Law 105-277). For example, California does not S Corporation Stock – Prior to 1987, California law did not recognize S corporations and
conform to the federal reduced capital gains tax rates. California taxes capital gains at the your California basis in S corporation stock may differ from your federal basis. In general,
same tax rate as other types of income. your California basis will be cost-adjusted for income, loss, and distributions received after
Note: California law now conforms to federal law for the Section 179 expense deduction. 1986, while your stock was California S corporation stock. Your federal basis will be cost-
For 1999, the maximum amount is $19,000. adjusted for income, loss, and distributions received during the time your stock qualified
for federal S corporation treatment.
Purpose Special Credits – California law authorizes special tax credits not allowed under federal law
or computed differently under federal law. In many instances if you claimed special credits
Use California Schedule D only if there is a difference between your federal capital gains related to capital assets, you must reduce your basis in the assets by the amount of credit.
and losses and your California capital gains and losses associated with the following:
Other adjustments may apply differently to the federal and California basis of your capital
• Gain on the sale of qualified small business stock which qualifies for the gain exclusion assets. Figure the original basis of your asset using the California law in effect when the
under IRC Section 1202; asset was acquired, and adjust it according to provisions of California law in effect during
• Disposition of property that was expensed or depreciated at some time during the period the period of your ownership.
you owned it; California and federal depreciation and property expensing methods were
different before 1987 and after 1/1/93 and caused a difference between the California Line 1b – Section 18152.5 Exclusion. If the gain qualifying for the IRC Section 1202
and federal basis; exclusion also qualifies for the California exclusion under R&TC Section 18152.5: Enter
• Gain or loss on stock and bond transactions; in column (a) “Section 18152.5 Exclusion.” Complete column (b) and column (c) according
• Installment sale gain reported on form FTB 3805E, Installment Sale Income; to the instructions for line 1a. Enter in column (d) the amount of gain that qualifies for the
• Gain on the sale of personal residence where depreciation was allowable; California exclusion. Enter in column (e) the entire gain realized. If the gain qualifying for
• Flow-through gain or loss from partnerships, fiduciaries, S corporations, or LLCs; the IRC Section 1202 exclusion does not qualify for the California exclusion: Complete
• Distributed and undistributed capital gain dividends; column (a), column (b), and column (c) according to the instructions for line 1a. Enter -0-
• Gain from involuntary conversion of capital assets not held for business profit; or in column (d) and enter the entire gain realized in column (e).
• Capital loss carryover from your 1998 California Schedule D. Line 3 – Capital Gain Distributions. If you receive federal Form 2439, Notice to
For more information about the following, get FTB Pub. 1001: Shareholder of Undistributed Long-Term Capital Gains, from a mutual fund, do not include
the undistributed capital gain dividends on Schedule D. If you receive federal
• Disposition of property inherited before 1987;
Form 1099-DIV, Dividends and Distributions, enter the amount of distributed capital gain
• Disposition of S corporation stock acquired before 1987;
dividends.
• Gain on the sale or disposition of a qualified assisted housing development to low-
income residents or to specific entities maintaining housing for low-income residents; or Line 6 – 1998 California Capital Loss Carryover. Enter the amount of your 1998 California
• Capital loss carryback. net capital loss that was more than the loss limitation.
Exclusion of Gain on Qualified Small Business Stock. California law (R&TC Line 8 – Net Gain or Loss. If the amount on line 4 is more than the amount on line 7,
Section 18152.5) provides an exclusion (similar to the federal exclusion under IRC subtract line 7 from line 4. Enter the difference as a gain on line 8.
Section 1202) of 50% of the gain on the sale of qualifying small business stock originally If the amount on line 7 is more than the amount on line 4, subtract line 4 from line 7 and
issued after 8/10/93 that was held for more than 5 years. However, for California purposes, enter the difference as a loss on line 8.
80% of the issuing corporation’s payroll must be attributable to employment located within
California, and at least 80% of the value of the corporation’s assets must be used by the Use the worksheet on this page to figure your capital loss carryover to 2000.
corporation to actively conduct one or more qualified trades or businesses in California. Line 9 – If line 8 is a net capital loss, enter the smaller of the loss on line 8 or $3,000
See the Specific Line Instruction for Line 1b. ($1,500 if you are married filing a separate return).
Installment Sales. If you sold property at a gain (other than publicly traded stocks or Line 12a – Enter the difference on line 12a and on Schedule CA (540 or 540NR), line 13,
securities) and you will receive a payment in a tax year after the year of sale, you must column B.
report the sale on the installment method unless you elect not to do so. Get form
FTB 3805E. Also, use that form if you received a payment in 1999, for an installment sale For example:
made in an earlier year. Note: You may elect not to use the installment sale method for Loss on line 10 is less than loss on line 11.
California by reporting the entire gain on Schedule D (or Schedule D-1 for business assets) Federal loss on line 10 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000
in the year of the sale and filing your return on or before the due date. California loss on line 11 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000
Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000
At-Risk Rules and Passive Activity Limitations. If you dispose of (1) an asset used in an
activity to which the at-risk rules apply, or (2) any part of your interest in an activity to Gain on line 10 and loss on line 11.
which the at-risk rules apply, and you have amounts in the activity for which you are not at Federal gain on line 10 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,000
risk, get and complete federal Form 6198, At-Risk Limitations, using California amounts to California loss on line 11 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,000
figure your California deductible loss under the at-risk rules. Once a loss becomes Add line 10 and line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $6,000
allowable under the at-risk rules, it becomes subject to the passive activity rules. Get form Line 12b – Enter the difference on line 12b and on Schedule CA (540 or 540NR), line 13,
FTB 3801, Passive Activity Loss Limitations. column C.
For example:
Specific Line Instructions Loss on line 10 is more than loss on line 11.
Note: If you have gain on the sale of qualified small business stock that qualifies for the Federal loss on line 10 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000
federal Section 1202 exclusion, go to the instructions for line 1b. California loss on line 11 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000
Line 1a – List each capital asset transaction. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,000
Column (a) – Description of Property. Describe the asset you sold or exchanged. Loss on line 10 and gain on line 11.
Federal loss on line 10 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000
Column (b) – Sales Price. Enter in this column either the gross sales price or the net sales
California gain on line 11 is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000
price. If you received a Form 1099-B, 1099-S, or similar statement showing the gross sales
Add line 10 and line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,000
price, enter that amount in column (b). However, if box 2 of Form 1099-B indicates that
gross proceeds less commissions and option premiums were reported to IRS, enter that California Capital Loss Carryover Worksheet
net amount in column (b). If you entered the net amount in column (b), do not include the 1. Loss from Schedule D, line 11, stated as a positive number . . . . . . . . . 1 _________
commissions and option premiums in column (c). 2. Amount from Form 540 or Form 540NR, line 17 . . . . . . . . . . . . . . . . . . 2 _________
Column (c) – Cost or Other Basis. In general, the cost or other basis is the cost of the 3. Amount from Form 540 or Form 540NR, line 18 . . . . . . . . . . . . . . . . . . 3 _________
property plus purchase commissions and improvements minus depreciation, amortization and
depletion. Enter the cost or adjusted basis of the asset for California purposes. Use your 4. Subtract line 3 from line 2. If less than zero, enter as a negative amount 4 _________
records and California tax returns for years before 1987 to determine the California amount to 5. Combine line 1 and line 4. If less than zero, enter -0- . . . . . . . . . . . . . . 5 _________
enter in column (c). If you used an amount other than cost as the original basis, your federal 6. Loss from Schedule D, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 _________
basis may be different from your California basis. Other reasons for differences are: 7. Enter the smaller of line 1 or line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 _________
Depreciation Methods and Property Expensing
8. Subtract line 7 from line 6. This is your capital loss carryover to 2000 8 _________
Before 1987, Califronia law did not allow the use of ACRS and did not allow the use of an
asset depreciation range 20% above or below the standard rate. Before 1999, California had

State of California — Franchise Tax Board FTB Pub. 1540
Tax Information for Head of Household Filing Status
Introduction Self-Test Instructions Self-Test 2 —
Complete the self-test to see if you qualify to use
You may think of yourself as the head of your If you were MARRIED as of the last day of the year,
house, but you may not qualify for the head of the head of household filing status. Although there answer the questions below to see if you qualify.
household filing status under state and federal tax are three self-tests, only one will apply to you.
• Complete Self-Test 1, if you were single and 1. Are you filing a tax return separate from your
laws. The legal requirements for the filing status
had never been married as of the last day of spouse?
are more complicated than simply being the head
of the house. the year. 첸 Yes. Go to question 2
• Complete Self-Test 2, if you were married as 첸 No. STOP; you do not qualify.
The head of household filing status provides a
of the last day of the year. 2. Did you live with your spouse at ANY time
lower tax rate and a higher standard deduction
• Complete self-Test 3, if you were divorced or during the last six months of the year?
than either single or married filing separate
legally separated as of the last day of the
statuses. If you are married, the married filing joint 첸 Yes. STOP; you do not qualify.
year.
status normally provides the lowest tax rate and 첸 No. Go to question 3.
highest standard deduction. If you use the head of Words that are underlined are defined beginning
on page 50. 3. Did you pay more than half the cost of
household filing status and are not qualified to do
keeping up your home during the year?
so, you may be subject to additional tax, interest,
and any penalties that may apply. By using the 첸 Yes. Go to question 4.
appropriate self-test provided in this publication,
you should know if you qualify.
Self-Test 1—
If you were SINGLE and had never been married as
첸 No. STOP; you do not qualify.
4. Did you have a dependent foster child living
To find out if you qualify, read the General Rules of the last day of the year, answer the questions with you all year?
below, then read the Self-Test Instructions in the below to see if you qualify. 첸 Yes. Go to question 6.
next column. As you read the General Rules and 1. Did your child, grandchild, or adopted child 첸 No. Go to question 5.
the Self-Test, you will see that certain words are live with you for more than half the year? 5. Did your dependent stepchild, adopted child,
underlined. For each underlined term, there is a
첸 Yes. Go to question 8. or natural child live with you during the year?
definition in a section following the self-test. Even
if you think you know the meaning of a term, you 첸 No. Go to question 2. 첸 Yes. Go to question 7.
should read the legal definition as it applies to the 2. Did you have a dependent foster child living 첸 No. STOP; you do not qualify.
head of household filing status. with you for the entire year? 6. Did the child’s parent live with you and the
첸 Yes. Go to question 3. child during the year?
General Rules 첸 No. Go to question 4. 첸 Yes. STOP; you do not qualify.
3. Did the child’s parent live with you and the 첸 No. You qualify to use the head of
You are entitled to the head of household filing child during the year? household filing status.
status only if ALL the following apply: 7. Did you, your spouse, and your child live
첸 Yes. Go to question 4.
쒁 You were unmarried or considered unmarried 첸 No. Go to question 8. together during the first six months of the
on the last day of the year, and year?
4. Other than your child, grandchild, or
쒁 You paid more than one-half the costs of dependent foster child, did you have a 첸 Yes. Go to question 8.
keeping up your home for the year, and qualifying relative who was your dependent? 첸 No. Go to question 9.
쒁 For more than half the year, your home was 첸 Yes. Go to question 5. 8. Did your child live with you for more than half
the main home for you and another person 첸 No. STOP; you do not qualify. the year? You may include half the time that
who lived with you. you, your spouse, and your child lived
5. Was this person your parent (father or together, and all of the time that you and your
Note: If the other person who lived with you mother)?
was absent from your home during the year, child lived together without your spouse.
see temporary absence. Also, see Parent 첸 Yes. Go to question 6. 첸 Yes. You qualify to use the head of
(Father or Mother). 첸 No. Go to question 7. household filing status.
쒁 The other person was your qualifying relative. 6. Was your dependent parent a citizen or 첸 No. STOP; you do not qualify.
national of the U.S. or a resident of the U.S., 9. Did the child live with you for more than half the
쒁 You were not a nonresident alien at any time Canada, or Mexico?
during the year. year?
첸 Yes. Go to question 8. 첸 Yes. You qualify to use the head of
If any of the following applied, please refer to the 첸 No. STOP; you do not qualify.
definitions beginning on page 50. household filing status.
7. Did your qualifying relative live with you for 첸 No. STOP; you do not qualify.
• Annulment more than half the year?
• Death/birth
• Joint custody 첸 Yes. Go to question 8.
•
•
Multiple support agreement
Parent (Father or Mother)
첸 No. STOP; you do not qualify.
8. Did you pay more than half the cost of
Self-Test 3—
If you were DIVORCED or LEGALLY SEPARATED as
• Widow or Widower keeping up your home or the home of your of the last day of the year, answer the questions
Please note that if you use the head of household dependent parent (father or mother) during below to see if you qualify.
filing status on your federal tax return, you must the year? 1. Did your child, adopted child, stepchild, or
also use it on your California tax return. However, 첸 Yes. You qualify to use the head of grandchild live with you for more than half the
if you incorrectly claimed the head of household household filing status. year?
filing status on your federal tax return, you should 첸 No. STOP; you do not qualify. 첸 Yes. Go to question 7.
amend your federal return to claim your correct 첸 No. Go to question 2.
filing status. You should then file your California
tax return using your correct filing status. 2. Did you have a dependent foster child living
with you for the entire year?
첸 No. Go to question 4.

3. Did the child’s parent live with you and the married), stepchild, adopted child, or foster child Relationship or Member of Household Test. To
child during the year? who is: meet this test, the person must be related to you
or live with you for the entire year as a member of
첸 Yes. Go to question 4. • Single as of the last day of the year, and
your household. If at anytime during the year the
첸 No. Go to question 7. whom you can claim as your dependent. If
you are unmarried, you do not have to be able person was your spouse, you can not claim that
4. Other than your child, adopted child, person as a dependent. Please note: A person is
to claim the child as your dependent unless
stepchild, grandchild, or dependent foster not considered your relative simply because the
the child was your foster child. If the child is
child, did you have a qualifying relative who person is a member of your household. See
your foster child, you must be able to claim
was your dependent? Qualifying Relative for a list of relatives who can
this child as your dependent and the child
첸 Yes. Go to question 5. must have lived with you for the entire year. meet this test.
첸 No. STOP; you do not qualify. Citizenship Test. To meet this test, for some part
• Married as of the last day of the year. You
5. Was this person your parent (father or must be able to claim the child as your of the calendar year in which your tax year begins,
mother)? dependent. However, if your married child’s the person must be a U.S. citizen or national, or a
resident of the U.S., Canada, or Mexico.
첸 Yes. Go to question 6. other parent claims the child under rules for
첸 No. Go to question 7. noncustodial parent, you do not have to be Joint Return Test. Even if the other dependency
able to claim the child as your dependent. tests are met, you are generally not allowed an
6. Was your dependent parent (father or mother)
exemption for your dependent if he or she files a
a citizen or national of the U.S. or a resident of
the U.S., Canada, or Mexico? Considered Unmarried joint tax return. You may take an exemption for a
married dependent who files a joint return if all the
첸 Yes. Go to question 10. If you were married or if your spouse died during following apply:
첸 No. STOP; you do not qualify. the tax year, you may be considered unmarried for
head of household purposes if you meet all of the • Neither your dependent nor your dependent’s
7. Did you, your spouse (ex-spouse), and the following requirements: spouse is required to file a return; and
person who may qualify you for the head of • Neither your dependent nor your dependent’s
household filing status live together during • You filed a tax return separate from your spouse would have a tax liability if they filed
the year? spouse’s tax return; separate returns; and
• You paid more than half the cost of keeping
첸 Yes. Go to question 8. up your home for the year;
• Your dependent and your dependent’s spouse
첸 No. Go to question 9. • Your spouse did not live in your home at any
only file a joint return to get a refund of tax
withheld.
8. Did the person who may qualify you live with time during the last six months of the year
you for more than half the year? You may (see Temporary Absence); and Gross Income Test. Generally, you may not take an
include one half the time that you, your • For more than half the year, your home was exemption for a dependent if that person had
spouse (ex-spouse), and the qualifying person the main home of your child, stepchild, or gross income equal to or more than the federal
lived together, and all of the time that you and adopted child whom you can claim as your allowable dependent exemption amount for that
the qualifying person lived together without dependent. particular year. That amount is $2,750 for tax year
your spouse. 1999. For more information about gross income,
You can still meet this requirement if you see IRS Publication 17, Your Personal Income Tax.
첸 Yes. Go to question 10. cannot claim your child as your dependent
첸 No. STOP; you do not qualify. only because: This test does not apply if the person is your child
and is under 19 years old or a full-time student
9. Did the person who may qualify you live with • You, as the child’s custodial parent, stated in under 24 years old.
you for more than half the year? writing to the noncustodial parent that the
noncustodial parent may claim the dependent For purposes of the Gross Income Test,
첸 No. STOP; you do not qualify. exemption credit to which you were entitled; • A child is your son, stepson, daughter,
or stepdaughter, a legally adopted child, or a
10. Did you pay more than half the cost of • The noncustodial parent provided at least child placed with you by an authorized
keeping up your home or the home of your $600 of support for the child and claimed an placement agency for your legal adoption. A
dependent parent (father or mother) during exemption for the child under a pre-1985 foster child who was a member of your
the year? decree of divorce or separation, or a pre-1985 household for the entire year is also
첸 Yes. You qualify to use the head of written agreement. considered your child.
household filing status. • Your child was a student if, during some part
첸 No. STOP; you do not qualify. Death or Birth of each of five calendar months during the
calendar year (not necessarily consecutive),
If the person whom you believe qualifies you to file
he or she was:
Definitions of Terms as head of household is born or dies during the
• A full-time student at a school that has a
year, you may be able to claim the head of
regular teaching staff, course of study, and a
household filing status. You must have provided
Adopted Child more than half the cost of keeping up a home that
regularly enrolled student body in attendance,
or
Before legal adoption, a child is considered your was the person’s main home for more than half the
• A student taking a full-time, on-farm training
child if he or she was placed with you for adoption year. However, the requirement that the home must
course given by a school described in the
by an authorized agency. The child must have been have been the person’s main home for more than
preceding paragraph, or by a state, county, or
a member of your household. If the child was not half the year does not apply if the person was not
local government.
placed with you by such an agency, the child will alive for more than half the year. In that case, the
meet this test only if he or she was a member of home must have been the person’s main home for Support Test. You must provide more than half of
your household for the entire year. A child whom the period that the person was alive during the a person’s total support during the calendar year to
you legally adopted is considered your child by year. meet the support test. To figure whether you have
blood. provided more than half the support, you must
Dependent compare the amount you contributed for the
Annulment For you to claim another person as your
person’s support to the entire amount of support
the person received from all sources. All sources
If you were married in the tax year but the dependent, all the following five tests must be include tax exempt income such as social security
marriage was later annulled, you are treated as met: benefits and Temporary Assistance for Needy
having been unmarried during the year. 1. Relationship or Member of Household Test Families (formerly Aid to Families with Dependent
2. Citizenship Test Children), and the person’s own funds used for
Child 3. Joint Return Test support. Your contribution may not include any
A child qualifying you for the head of household 4. Gross Income Test part of the person’s support that was paid by the
filing status must be your child, grandchild (a 5. Support Test person with the person’s own wages, even if you
grandchild does not qualify you if you are paid the wages. The person’s own funds are not
support unless they are actually spent for support.

Also, see Multiple Support Agreement. For more Cost of Keeping Up Your Home • If you were married as of the last day of the
information regarding the dependent exemption, Amount You Total Cost year, and you did not live with your spouse at
see IRS Publication 501, Exemptions, Standard Paid any time during the last six months of the
Deduction, and Filing Information. Rent $ $ year, add together;
Mortgage interest $ $ • Half the number of days that you, your
Foster Child Property taxes $ $ spouse, and the person lived together; and
A foster child is a child who is in the care of a Property insurance $ $ • All of the days that you and the person lived
person or persons (other than the parents or Utilities $ $ together in your home without your spouse.
adopted parents of the child) who care for the Upkeep/Repairs $ $
Food consumed • If you were married as of the last day of the
child as their own child. The foster relationship
on the premises $ $ year, and you lived with your spouse at any
with the individual must have begun while the
Other household time during the last six months of the year,
individual was a minor (i.e., under the age of 18).
expenses $________ $________ you cannot qualify for the head of household
The circumstances under which the child became a
Totals $ $ filing status.
member of the household does not affect his or
her status as a foster child. A foster child may be Minus total amount
considered your child by blood if you are entitled you paid $( ) Multiple Support Agreement
to a dependent exemption for the child, your home Amount others paid $ ________ Sometimes no one provides more than half the
was the main home of the child for the entire year, If the above results show that you paid more than support of a person. Instead, two or more
and the child’s parent did not live in your home. half the total cost, you meet the requirement of persons, each of whom would be able to take the
However, if a government or a tax-exempt child keeping up your home. exemption but for the support test (see
placement agency makes payments to you as a Dependent), together provide more than half the
foster parent, the child cannot be claimed as your
dependent and you will not qualify for the head of
Legally Separated person’s support. When this happens, those
providing the support can agree that any one of
household filing status on the basis of this child. To be legally separated, you must be separated them who individually provides more than 10% of
from your spouse under a final decree of legal the person’s support (but only one of those
Generally, if a child who was not your own child separation. A final decree of legal separation is not
lived with you, and at the same time the child’s providing support) can take an exemption for that
the same as an informal separation agreement, a person.
parent lived with you, the child cannot be petition for divorce or separation, or an
considered your foster child. Such a child cannot interlocutory judgment for dissolution of marriage. If you can take an exemption for a person only
qualify you for the head of household filing status, Simply living apart from a spouse is not the same because of a multiple support agreement, that
even if the child lived with you during the entire as being legally separated under a final decree of person cannot qualify you for the head of
year, you paid all of the household expenses, and legal separation. household filing status.
you paid all of the child’s support.
Main Home National
Joint Custody For more than half the year, your home must be A U.S. national is an individual who, although not a
If you have joint custody of your child, to qualify your main home and the main home of the person U.S. citizen, owes allegiance to the U.S. This
for the head of household filing status you must who you believe qualifies you for head of includes American Samoans and Northern Mariana
still meet all the requirements for the filing status. household filing status. Generally, the location of Islanders who chose to become U.S. nationals
(See the General Rules on page 49.) These your and the other person’s main home is instead of U.S. citizens. For more information,
requirements include the following: determined by where you and the other person refer to IRS Publication 519, U.S. Tax Guide for
1. Your child must have lived with you for more actually live. You and the other person must have Aliens, or contact your local Immigration and
than half the year. lived together in your home for more than half the Naturalization Service.
2. You must have paid more than half the cost of year, except for temporary absences. (See Parent
keeping up your home. (Father or Mother) and Temporary Absence.) Noncustodial Parent
The parent who has custody of a child for the
Keeping Up Your Home Married greater part of the year is the child’s custodial
You are keeping up your home only if you pay If you are not unmarried under the situations parent. The custodial parent is generally treated as
more than half the cost of keeping up the home for shown under Unmarried, you are married. the parent who provides more than half the child’s
the year. Generally, if two or more people keep up support.
the same home, only one of the people could pay More Than Half the Year The noncustodial parent will be treated as
more than half the costs and qualify for the head providing more than half the child’s support if:
Just because someone lived with you for six
of household filing status. If two or more families 1. The custodial parent signs a written
months does not mean that the person lived with
occupy the same dwelling but maintain separate declaration (or IRS Form 8332) that he or she
you for more than half the year. A year has 365
finances, and each family does not contribute to will not claim the exemption for the child and
days, and more than half the year is 183 days. (A
the support of the other family, each family may be the noncustodial parent attaches this written
leap year has 366 days, and more than half a leap
treated as keeping up a separate home. The declaration to his or her return; or
year is 184 days.)
taxpayer who provides more than half the cost of 2. A decree or agreement went into effect after
maintaining that separate home is treated as To determine how many days your home was a
1984 and it unconditionally states that the
keeping up that separate home. To determine person’s main home, follow these guidelines:
noncustodial parent can claim the child as a
whether you paid more than half the cost of • If you were not married at any time during the dependent; or
keeping up your home, complete the following year, count all of the days that the person 3. A decree or agreement executed before 1985
worksheet. lived with you in your home. provides that the noncustodial parent is
Do not include costs of clothing, education, • If you were married at any time during the entitled to the exemption, and he or she
medical treatment, vacations, life insurance, year and were divorced or legally separated as provides at least $600 for the child’s support
transportation, rental value of a home you own, or of the last day of the year, add together during the year, unless the pre-1985 decree or
value of your services for those of the person agreement is modified after 1984 to specify
qualifying you as head of household. Temporary • Half the number of days that you, your that this provision will not apply.
Assistance for Needy Families (formerly Aid to spouse, and the person lived together and
Families with Dependent Children) payments you • All of the days that you and the person lived Nonresident Alien
use to keep up your home DO NOT count as together in your home without your spouse
If you were a nonresident alien during any part of
amounts you paid. (ex-spouse).
the year, you may not qualify for head of
household filing status even though you may meet
all of the other rules for the filing status.

Nonresident Alien Spouse 2. Any relative listed below for whom you may Unmarried
claim a dependent exemption credit.
You are considered unmarried for head of You were unmarried if one of the following applied
household purposes if your spouse was a Parent Son-in-law on the last day of the year:
nonresident alien at any time during the year and Grandparent Daughter-in-law
Brother Brother-in-law • You had never married, or
you do not choose to treat your nonresident alien
spouse as a resident alien. Your spouse is not Sister Sister-in-law • Your marriage was annulled and you did not
considered your relative and cannot qualify you for Half Sister Half Brother marry after the annulment, or
the head of household filing status. However, you Stepbrother Stepsister • Your spouse died in a prior year and you did
are considered married if you have chosen to treat Stepmother Stepfather not remarry.
your spouse as a resident alien. For more Mother-in-law Father-in-law
Uncle* Nephew+ You shall not be considered as married, if, on
information, refer to IRS Publication 519, U.S. Tax the last day of the year, one of the following
Guide for Aliens. Aunt* Niece+
applied:
* An uncle or aunt may qualify you only if he or
• You were legally divorced from your spouse
Parent (Father or Mother) she is the brother or sister of your father or
mother. under a final decree of divorce. Neither a
If you were unmarried, you may be eligible for the petition for divorce nor an interlocutory
head of household filing status even if your father + A nephew or niece may qualify you only if he decree of divorce is the same as a final decree
or mother did not live with you. However, your or she is the child of your brother or sister. of divorce. Until the final decree of divorce is
parent must have been a citizen or national of the Any of the relationships listed above that were issued, a married taxpayer remains married.
United States, or a resident of the United States, established by marriage are not ended by • You were legally separated from your spouse
Canada, or Mexico. You must be able to claim your death or divorce. under a final decree of legal separation. A final
parent as a dependent and you must have paid A person who is not one of the relatives listed decree of legal separation is not the same as
more than half the cost of keeping up a home that above cannot qualify you for the head of an informal separation agreement, a petition
was your parent’s main home for the entire year. household filing status. Cousins are for divorce or separation, or an interlocutory
Your parent’s main home could have been his or descendants of a brother or sister of your judgment for dissolution of marriage. Just
her own home, such as a house or apartment, or parents and do NOT qualify under the living apart from your spouse is not the same
could have been any other living accommodation. relationship test as relatives. as being legally separated under a final decree
Under no circumstances shall the same person be of legal separation.
Qualifying Relative used to qualify more than one taxpayer for the If your spouse was a nonresident alien at any time
Whether a relative may be your qualifying relative head of household filing status for the same year. during the year and you do not choose to treat
for the head of household filing status is your nonresident alien spouse as a resident alien,
determined by your marital status on the last day
of the year.
Stepchild you shall be considered as unmarried for head of
household purposes.
A stepchild is not your natural child but is the
If you were married on the last day of the year only natural or adopted child of your spouse. To have a
your child, adopted child, or stepchild for whom stepchild, you must have at some time been Widow or Widower
you are entitled to a dependent exemption credit married to the child’s parent. The date of your spouse’s death determines
may qualify you for the head of household filing whether you were married or unmarried for tax
status. (Also, see Unmarried, Considered
Unmarried, and Foster Child.)
Temporary Absence purposes.
Even if you, your spouse, or your qualifying If your spouse died during the year, you are
If you were unmarried on the last day of the year, considered as married at the end of the year,
individual was temporarily absent from your home,
any person who had the following relationship with unless your spouse was a nonresident alien
you are considered to have occupied the same
you may qualify you for head of household filing spouse at some time during the year.
household. Temporary absences include those due
status:
to illness, education, business, vacations, military If your spouse died in a prior year and you have
1. Your child, grandchild, stepchild, or adopted service, and, in some cases, incarceration. If you not remarried, you were unmarried.
child (see Foster Child) who is: or the qualifying individual were absent, it must
a. Single as of the last day of the year; or have been reasonable to assume that you or your
qualifying individual would return to the household
b. Married as of the last day of the year, if you
after the temporary absence, and you must have
are entitled to a dependent exemption credit
continued to maintain a household in anticipation
for the child. If the only reason you are not
of the return.
entitled to a dependent exemption credit for
your married child is because the child’s
other parent took a dependent exemption
credit for the child under the special rules
for a noncustodial parent, your married
child may still qualify you for head of
household filing status.

Instructions for Form FTB 3519
Payment Voucher for Automatic Extension for Individuals
General Information Penalties and Interest
Use form FTB 3519 only if: Remember, an extension of time to file your return is not an extension of time
• You cannot file your 1999 return* by April 17, 2000; and to pay your tax. If you fail to pay your total tax liability by April 17, 2000, a late-
• You owe tax for 1999. payment penalty plus interest will be added to your tax due. If after
April 17, 2000, you find that your estimate of tax due was too low, you should
Use the worksheet below to determine if you owe tax. pay the additional tax as soon as possible to avoid further accumulation of
• If you do not owe tax, there is nothing to file at this time and no need to penalties and interest. Pay your additional tax with another form FTB 3519
complete or mail this voucher. But, you must file your return by October 16, voucher. If you do not file your return by October 16, 2000, you will be
2000 to avoid a late-filing penalty. See Penalties and Interest for more assessed a late-filing penalty plus interest from the original due date of the
information. return.
• If you owe tax, complete the voucher at the bottom of this page. Then mail it
and your check or money order to the Franchise Tax Board (FTB) by
April 17, 2000, to avoid late-payment penalties. See Penalties and Interest for Taxpayers Residing or Traveling Abroad
more information. If you are living or traveling outside the United States on April 17, 2000, the
Note: You can also pay your tax by credit card. You will be charged a fee for deadline to file your return and pay the tax is June 15, 2000. Interest will
this service. If you pay by credit card, do not mail the payment voucher to accrue from the original due date (April 17, 2000) until the date of payment. If
the FTB. Call (888) 272-9829 (ext. 1555) or visit the website: you need additional time to file your tax return, you will be allowed an
www.8882paytax.com automatic six-month extension without filing a written request. To qualify for
Name and Address. Be sure to fill in your complete name, address, and social the extension, you must file your tax return by December 15, 2000. To avoid
security number on the voucher. If you lease a mailbox from a private business any late-payment penalties, you must pay 100% of your tax liability by
rather than from the United States Postal Service, enter your mailbox number June 15, 2000. When filing your return, be sure to attach a statement to the
in the field labeled “PMB no.” front indicating that you were “abroad on April 17, 2000.”
*When you do file your 1999 return, you must use Form 540A, Form 540, or Form 540NR.
TAX PAYMENT WORKSHEET FOR YOUR RECORDS

1 Total tax you expect to owe. This is the amount you expect to enter on Form 540EZ, line 23; Form 540A, line 23;
Form 540, line 37; Form 540 2EZ, line 13; or Form 540NR, line 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Payments and credits:
a California income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b California estimated tax payments and amount applied from your 1998 return . . . . . . . 2b
c Other payments and credits, including any tax payments made with any previous
form FTB 3519 voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Tax due. Is line 1 more than line 3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
• No. Stop here. You have no tax due. DO NOT MAIL THE PAYMENT VOUCHER. Your return, when filed by October 16, 2000, will verify that you qualified
for the extension.
• Yes. Subtract line 3 from line 1. This is your tax due. Enter the tax due amount from line 4 as the “Amount of payment” on the form FTB 3519 voucher
below. Fill in your name(s), address, and social security number(s), and separate the voucher from this page where it says “DETACH HERE.” Make a
check or money order payable to “Franchise Tax Board.” Also write your social security number and “1999 FTB 3519” on the check or money order. Mail
both the check or money order and the voucher to: FRANCHISE TAX BOARD
PO BOX 942867
✓ Keep this completed worksheet with your tax records.
DETACH HERE
TAXABLE YEAR
Payment Voucher for CALIFORNIA FORM
1999 Automatic Extension for Individuals 3519 (PIT)

Your first name Initial Last name Your social security number
- -
If joint payment, spouse’s first name Initial Last name Spouse’s social security number
- -
Present home address – number and street including PO Box or rural route Apt. no. PMB no.
City, town, or post office State ZIP Code
-
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM Amount of payment
IF PAYMENT IS DUE, MAIL TO: FRANCHISE TAX BOARD (Calendar year —
PO BOX 942867 Due April 17, 2000)
For Privacy Act Notice, see instructions. 351999109 FTB 3519 1999 Page 53
Pay Your Taxes By Credit Card
You can use your Discover/NOVUS, MasterCard, or American 1. Amount you are paying:
Express card to pay your personal income taxes. You may $ ____ ____ ____, ____ ____ ____.____ ____
pay the balance due or make an extension payment for your
1999 return, pay estimated taxes for 2000, or pay amounts 2. Your social security number:
owed for prior years.
____ ____ ____–____ ____ –____ ____ ____ ____
Your spouse’s social security number:

There is a convenience fee for this service. This fee is paid ____ ____ ____–____ ____ –____ ____ ____ ____
directly to Official Payments Corporation for the use of this
automated service. The convenience fees are subject to change 3. The first 4 letters of your last name:
without notice. ____ ____ ____ ____
FEE CHART
The first 4 letters of spouse’s last name (if different):
Amount Charged Taxpayer Convenience Fee
____ ____ ____ ____
$ 1 - 99.99 $ 3
100 - 199.99 6 4. The amount you are paying is for what tax year?
200 - 399.99 11
400 - 599.99 16 ____ ____ ____ ____
600 - 799.99 21
800 - 999.99 25 5. Home telephone number:
1,000 -1,399.99 35 ( ___ ___ ___ ) ____ ____ ____ – ____ ____ ____ ____
1,400 -1,999.99 49
2,000 -2,699.99 68 6. Credit card number:
2,700 -3,499.99 87 _______________________________________________
3,500 -4,399.99 109
4,400 -5,399.99 133 7. Credit card expiration date (MM/YYYY):
5,400 - and up Call for a quote:
(888) 272-9829 (ext. 1555) ___ ___ / ___ ___ ___ ___
When will my payment be posted? 8. ZIP Code for address where your credit card bills are sent:
Your payment will be effective on the date you charged it. ____ ____ ____ ____ ____
What happens if I change my mind? At the end of your call, you will be given a payment confirmation
If you pay your tax liability by credit card and then subsequently number. You may make multiple credit card payments through-
reverse the credit card transaction, you may be subject to out the year. You may use the following chart to save the
penalties, interest, and other fees imposed by the Franchise Tax payment confirmation number(s) for your records.
Board for nonpayment or late payment of your tax liability.
Payment
How do I use my credit card to pay my income tax bill? Date: Confirmation No. Type*
Once you have determined how much you owe:
• Have your Discover/NOVUS, MasterCard, or American
Express card ready;
• Complete lines 1 through 8;
• Use your touch-tone telephone to call toll-free
(888) 2PAY-TAX or (888) 272-9829. Use jurisdiction
code 1555, and follow the recorded instructions;
OR
• Go to the Official Payments Corporation website at: * Payment Types: RT-return payment; EX-extension payment; ES-estimated
tax payment; BILL-bill payment.
www.8882paytax.com, select payment center, and enter
jurisdiction code 1555.
Assistance for persons with disabilities.
If you have a hearing or speech impairment, call TTY/TDD:
(800) 735-2929 (California Relay Service). For all other special
assistance, call (800) 487-4567, and select “0,” for customer
assistance, Monday through Friday, 9 a.m. to 5 p.m.
Keep this page for your records.

Frequently Asked Questions
If you do not electronically file your return, you should
1. What if I can’t file by April 17, 2000, and receive your refund check, or if you request direct deposit
I think I owe tax? the refund should post to your account, within 6 to 8
You must pay 100% of the amount you owe by April 17, weeks after you file your return.
2000, to avoid interest and penalties. If you cannot file
because you have not received all your Form(s) W-2,
estimate the amount of tax you owe by completing form 6. I expected my refund by now, how can I
FTB 3519, Payment Voucher for Automatic Extension for check on the status?
Individuals on page 53. Mail it to the FTB with your You can check on the status of your refund over the
payment by April 17, 2000. Then, when you receive all your Internet. Go to our website at: www.ftb.ca.gov
Form(s) W-2, complete and mail your return by
October 16, 2000 (you must use Form 540A or Form 540). You can also call our automated phone service. See the
back cover for more information.
2. I did not get my Form W-2. What 7. I discovered an error on my tax return, what
should I do? shall I do?

If you do not receive all your Forms W-2 by January 31,
If you discover that you made an error on your California
2000, contact your employer. Only your employer can issue
income tax return after you filed it, use Form 540X,
204 or correct a Form W-2. For more information, call
Amended Individual Income Tax Return, to correct your
(800) 338-0505, select personal income tax, then general
return. See “Order Forms” on the back cover.
information, and enter code 204 when instructed.
3. How can I get help? 8. The Internal Revenue Service (IRS) made
There are more than 1,500 sites throughout California changes to my federal return, what should
where trained volunteers provide free help during the tax I do?
filing season to persons who need to file simple federal and If your federal income tax return is examined and changed
state income tax returns. Many military bases also provide by the IRS and you owe additional tax, you must report
this service for members of the U.S. Armed Forces. From these changes to the FTB within six months of the date of
January 3 through April 17, a list of locations is available the final federal determination. If the changes made by IRS
on our website (www.ftb.ca.gov) or you may call the FTB result in a refund due for California, you must claim a
at (800) 852-5711 to find a location near you. refund within two years of the date of the final federal
determination. You may either use Form 540X to correct
the California income tax return you already filed, or you
4. What do I do if I can’t pay what I owe with may send a copy of the federal changes to:
my 1999 return? ATTN RAR/VOL, AUDIT SECTION

Pay as much as you can when you file your return. If you FRANCHISE TAX BOARD
cannot pay your tax in full with your return, you can PO BOX 1998
207 request to make monthly payments. However, you will be RANCHO CORDOVA CA 95741-1998
charged interest and may be charged an underpayment Regardless of which method you use to notify the FTB, you
penalty on the tax not paid by April 17, 2000, even if your must include a copy of the final federal determination along
request to pay in installments is approved. To make with all data and schedules on which the federal adjust-
monthly payments, fill out form FTB 3567, Installment ment was based. Get FTB Pub. 1008, Federal Tax Adjust-
Agreement Request, and mail it to the address on the form. ments and Your Notification Responsibilities to California,
Do not mail it with your return. for more information.
The Installment Agreement Request might not be pro- Note: You do not have to file Form 540X if the changes do
cessed and approved until after your return is processed, not affect your California tax liability.
and you may receive a bill before you receive approval of
your request.
To order this form by phone, call (800) 338-0505, select 9. I will be moving after I file my return. How
personal income tax, then select forms request, and enter do I notify the FTB of my new address?
code 949. Or go to our website at: www.ftb.ca.gov
You can notify the FTB of your new address by using form
FTB 3533, Change of Address. This form is available on our
5. How long will it take to get my refund? website (www.ftb.ca.gov) as a fillable form or you may call
(800) 852-5711 and select option 5 to report a change of

If you file electronically, you will get the fastest possible
address.
refund. Your refund check will be in the mail within 7 to 10
calendar days (or if you request direct deposit, the refund After filing your return, you should report a change of
112 will post to your bank account within 5 to 7 banking days) address to us for up to 4 years, especially if you leave the
from the time the FTB receives your electronic return. state and no longer have a requirement to file a California
For more information about electronic filing, call return.
(800) 338-0505, select personal income tax, then select
general information, and enter code 112 when instructed.

Additional Information
California Sales And Use Tax • Owned your home and lived in it on December 31st, had total
In general, goods purchased outside of California and brought into the household income of $33,132 or less, and are a U.S. citizen,
state for storage, use, or other consumption may be subject to use tax. designated alien, or qualified alien, when you file your claim.
The use tax rate is the same as the sales tax rate depending on your Renter assistance is a once-a-year payment from the State of California
county of residence and is based on the purchase price of the goods. based on part of the property taxes that you pay indirectly when you pay
• If you purchased goods from an out-of-state retailer (such as a your rent. The maximum amount allowed is $240. In 1999, you would
mail order firm) and sales tax would have been charged if you have qualified for this assistance if you:
purchased the goods in California, you may owe the use tax on your • Were one of the following on December 31st: 62 years of age or
purchase if the out-of-state retailer did not collect the California tax. older, blind, or disabled; and
• If you traveled to a foreign country and brought goods home with • Paid $50 or more rent per month in the prior year, had total
you, the use tax will be based on the purchase price of the goods household income of $33,132 or less, and are a U.S. citizen,
you listed on your U.S. Customs Declaration after deduction of the designated alien, or qualified alien when you file your claim.
$400 per individual exemption allowable by law within any 30-day The filing season for these programs begins May 15, 2000. For
period. This deduction does not apply to goods sent or shipped to more information, call (800) 852-5711.
California by common carrier. Innocent Spouse Relief
Your tax liability may be calculated by multiplying the sales tax rate in You may qualify for relief from liability for tax on a joint return if (1)
your county times the cost of the goods purchased. Send your payment there is an understatement of tax because your spouse omitted income
to the STATE BOARD OF EQUALIZATION, PO BOX 942879, SACRA- or claimed false deductions or credits, (2) you are divorced, separated,
MENTO CA 94279-0001, with a brief statement listing your name, or no longer living with your spouse, or (3) given all the facts and
address, daytime telephone number, cost and description of the goods circumstances, it would be unfair to hold you liable for the tax. In
purchased, and the name and address of the out-of-state retailer. addition, you may qualify for relief pursuant to a divorce decree. If any
If you file a Schedule C (Form 1040), Profit or Loss From Business, of the circumstances fit you, you may apply by writing a letter to the
with your federal income tax return and are in the business of selling Franchise Tax Board requesting relief. Your request should include
tangible personal property, you may be required to obtain a seller’s your name, your social security number, the year or years in question,
permit with the State Board of Equalization. a statement explaining why you believe you qualify for relief, and if
applicable, a copy of your court order. Mail your request to:
If you have a question concerning which goods are taxable, or want
FRANCHISE TAX BOARD
information about obtaining a seller’s permit, please contact the State
ANALYSIS & LEGAL SECTION MS G-8
Board of Equalization’s toll-free number at (800) 400-7115, to talk to a
PO BOX 2952
Customer Service Representative. Representatives are available from
8 a.m. to 5 p.m., Monday – Friday, excluding state holidays.
Collection Fees Military Personnel
If you are a member of the U.S. Armed Forces and need additional
The FTB is required to assess collection and filing enforcement cost
information on how to file your return, get FTB Pub. 1032, Tax Informa-
recovery fees on delinquent accounts.
tion for Military Personnel. See “Order Forms” on the back cover.
Deceased Taxpayers Requesting a Copy of Your Tax Return
A final return must be filed for a person who died in 1999 if a return
The FTB keeps personal income tax returns for three and one-half
normally would be required. The administrator or executor, if one is
years from the original due date. If you need to get a copy of a return
appointed, or beneficiary must file the return. Please print “deceased”
from those years, you must request it by writing a letter or by
and the date of death next to the taxpayer’s name at the top of the
completing form FTB 3516, Request for Copy of Personal Income Tax
return.
or Fiduciary Return. In most cases, there is a $10 fee for each tax year
If you are a surviving spouse and no administrator or executor has been you request. However, there is no charge if: you are requesting a return
appointed, you may file a joint return if you did not remarry during and any audit reports attached in connection with an audit or collection
1999. Indicate next to your signature that you are the surviving spouse. activity; you were the victim of a designated California or federal
You may also file a joint return with an administrator or executor disaster; or you request copies from a field office that assisted you in
acting on behalf of the deceased taxpayer. completing your return. See “Order Forms” on the back cover.
If you file a return and claim a refund due to a deceased taxpayer, you Vehicle License Fees for Federal Schedule A
are certifying under penalty of perjury either that you are the legal On your federal Schedule A, you may deduct the California motor
representative of the deceased taxpayer’s estate (in this case, you must vehicle license fee listed on your Vehicle Registration Billing Notice
attach certified copies of the letters of administration or letters from the Department of Motor Vehicles. The other fees listed on your
testamentary) or that you are entitled to the refund as the deceased’s billing notice such as registration fee, weight fee, and county fees are
surviving relative or sole beneficiary under the provisions of the not deductible.
California Probate Code. You must also attach a copy of federal
Form 1310, Statement of Person Claiming Refund Due a Deceased Voting Is Everybody’s Business
Taxpayer, or a copy of the death certificate when you file a return and You may register to vote if you meet these requirements:
claim a refund due. • You are a United States citizen;
• You are a resident of California;
Homeowner and Renter Assistance • You will be 18 years old by the date of the next election; and
Homeowner assistance is a once-a-year payment from the State of • You are not in prison or on parole for the conviction of a felony.
California based on part of the property taxes assessed and paid on
your home. If eligible, you could receive up to 96% of the property You need to re-register every time you move, change your name, or
taxes you paid in the prior year. The maximum amount allowed is wish to change political parties. In order to vote in an election, you
$326.40. In 1999, you would have qualified for this assistance if you: must be registered to vote at least 29 days before that election. To
• Were one of the following on December 31st: 62 years of age or obtain a Voter Registration Card, call the Secretary of State’s office
older, blind, or disabled; and toll-free voter hotline at (800) 345-VOTE.
It’s Your Right . . . Register and Vote

1999 California Tax Table
To Find Your Tax:
• Read down the column labeled “If Your Taxable Income Is . . .” to find the range that includes your taxable income from
Form 540, line 19; Form 540A, line 16; or Form 540EZ, line 16.
• Read across the columns labeled “The Tax For Filing Status” until you find the tax that applies for your taxable income and filing status.
Filing status: 1 or 3 (Single; Married filing Separate) 2 or 5 (Married filing Joint; Qualifying Widow(er)) 4 (Head of Household)
If Your Taxable The Tax For If Your Taxable The Tax For If Your Taxable The Tax For
Income Is . . . Filing Status Income Is . . . Filing Status Income Is . . . Filing Status
At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4 At But Not 1 Or 3 2 Or 5 4
Least Over Is Is Is Least Over Is Is Is Least Over Is Is Is
1 50 0 0 0 6,451 6,550 77 65 65 12,951 13,050 218 155 155
51 150 1 1 1 6,551 6,650 79 66 66 13,051 13,150 222 157 157
151 250 2 2 2 6,651 6,750 81 67 67 13,151 13,250 226 159 159
251 350 3 3 3 6,751 6,850 83 68 68 13,251 13,350 230 161 161
351 450 4 4 4 6,851 6,950 85 69 69 13,351 13,450 234 163 163
451 550 5 5 5 6,951 7,050 87 70 70 13,451 13,550 238 165 165
551 650 6 6 6 7,051 7,150 89 71 71 13,551 13,650 242 167 167
651 750 7 7 7 7,151 7,250 91 72 72 13,651 13,750 246 169 169
751 850 8 8 8 7,251 7,350 93 73 73 13,751 13,850 250 171 171
851 950 9 9 9 7,351 7,450 95 74 74 13,851 13,950 254 173 173
951 1,050 10 10 10 7,451 7,550 97 75 75 13,951 14,050 258 175 175
1,051 1,150 11 11 11 7,551 7,650 99 76 76 14,051 14,150 262 177 177
1,151 1,250 12 12 12 7,651 7,750 101 77 77 14,151 14,250 266 179 179
1,251 1,350 13 13 13 7,751 7,850 103 78 78 14,251 14,350 270 181 181
1,351 1,450 14 14 14 7,851 7,950 105 79 79 14,351 14,450 274 183 183
1,451 1,550 15 15 15 7,951 8,050 107 80 80 14,451 14,550 278 185 185
1,551 1,650 16 16 16 8,051 8,150 109 81 81 14,551 14,650 282 187 187
1,651 1,750 17 17 17 8,151 8,250 111 82 82 14,651 14,750 286 189 189
1,751 1,850 18 18 18 8,251 8,350 113 83 83 14,751 14,850 290 191 191
1,851 1,950 19 19 19 8,351 8,450 115 84 84 14,851 14,950 294 193 193
1,951 2,050 20 20 20 8,451 8,550 117 85 85 14,951 15,050 298 195 195
2,051 2,150 21 21 21 8,551 8,650 119 86 86 15,051 15,150 302 197 197
2,151 2,250 22 22 22 8,651 8,750 121 87 87 15,151 15,250 306 199 199
2,251 2,350 23 23 23 8,751 8,850 123 88 88 15,251 15,350 310 201 201
2,351 2,450 24 24 24 8,851 8,950 125 89 89 15,351 15,450 314 203 203
2,451 2,550 25 25 25 8,951 9,050 127 90 90 15,451 15,550 318 205 205
2,551 2,650 26 26 26 9,051 9,150 129 91 91 15,551 15,650 322 207 207
2,651 2,750 27 27 27 9,151 9,250 131 92 92 15,651 15,750 326 209 209
2,751 2,850 28 28 28 9,251 9,350 133 93 93 15,751 15,850 330 211 211
2,851 2,950 29 29 29 9,351 9,450 135 94 94 15,851 15,950 334 213 213
2,951 3,050 30 30 30 9,451 9,550 137 95 95 15,951 16,050 338 215 215
3,051 3,150 31 31 31 9,551 9,650 139 96 96 16,051 16,150 342 217 217
3,151 3,250 32 32 32 9,651 9,750 141 97 97 16,151 16,250 346 219 219
3,251 3,350 33 33 33 9,751 9,850 143 98 98 16,251 16,350 350 221 221
3,351 3,450 34 34 34 9,851 9,950 145 99 99 16,351 16,450 354 223 223
3,451 3,550 35 35 35 9,951 10,050 147 100 100 16,451 16,550 358 225 225
3,551 3,650 36 36 36 10,051 10,150 149 101 101 16,551 16,650 362 227 227
3,651 3,750 37 37 37 10,151 10,250 151 102 102 16,651 16,750 366 229 229
3,751 3,850 38 38 38 10,251 10,350 153 103 103 16,751 16,850 370 231 231
3,851 3,950 39 39 39 10,351 10,450 155 104 104 16,851 16,950 374 233 233
3,951 4,050 40 40 40 10,451 10,550 157 105 105 16,951 17,050 378 235 235
4,051 4,150 41 41 41 10,551 10,650 159 107 107 17,051 17,150 382 237 237
4,151 4,250 42 42 42 10,651 10,750 161 109 109 17,151 17,250 386 239 239
4,251 4,350 43 43 43 10,751 10,850 163 111 111 17,251 17,350 390 241 241
4,351 4,450 44 44 44 10,851 10,950 165 113 113 17,351 17,450 394 243 243
4,451 4,550 45 45 45 10,951 11,050 167 115 115 17,451 17,550 398 245 245
4,551 4,650 46 46 46 11,051 11,150 169 117 117 17,551 17,650 402 247 247
4,651 4,750 47 47 47 11,151 11,250 171 119 119 17,651 17,750 406 249 249
4,751 4,850 48 48 48 11,251 11,350 173 121 121 17,751 17,850 410 251 251
4,851 4,950 49 49 49 11,351 11,450 175 123 123 17,851 17,950 414 253 253
4,951 5,050 50 50 50 11,451 11,550 177 125 125 17,951 18,050 418 255 255
5,051 5,150 51 51 51 11,551 11,650 179 127 127 18,051 18,150 422 257 257
5,151 5,250 52 52 52 11,651 11,750 181 129 129 18,151 18,250 426 259 259
5,251 5,350 53 53 53 11,751 11,850 183 131 131 18,251 18,350 430 261 261
5,351 5,450 55 54 54 11,851 11,950 185 133 133 18,351 18,450 434 263 263
5,451 5,550 57 55 55 11,951 12,050 187 135 135 18,451 18,550 438 265 265
5,551 5,650 59 56 56 12,051 12,150 189 137 137 18,551 18,650 442 267 267
5,651 5,750 61 57 57 12,151 12,250 191 139 139 18,651 18,750 446 269 269
5,751 5,850 63 58 58 12,251 12,350 193 141 141 18,751 18,850 450 271 271
5,851 5,950 65 59 59 12,351 12,450 195 143 143 18,851 18,950 454 273 273
5,951 6,050 67 60 60 12,451 12,550 198 145 145 18,951 19,050 458 275 275
6,051 6,150 69 61 61 12,551 12,650 202 147 147 19,051 19,150 462 277 277
6,151 6,250 71 62 62 12,651 12,750 206 149 149 19,151 19,250 466 279 279
6,251 6,350 73 63 63 12,751 12,850 210 151 151 19,251 19,350 470 281 281
6,351 6,450 75 64 64 12,851 12,950 214 153 153 19,351 19,450 474 283 283
Continued on next page.
1999 California Tax Table – Continued
19,451 19,550 478 285 285 26,451 26,550 894 456 456 33,451 33,550 1,437 736 762
19,551 19,650 482 287 287 26,551 26,650 900 460 460 33,551 33,650 1,445 740 768
19,651 19,750 486 289 289 26,651 26,750 906 464 464 33,651 33,750 1,453 744 774
19,751 19,850 492 291 291 26,751 26,850 912 468 468 33,751 33,850 1,461 748 780
19,851 19,950 498 293 293 26,851 26,950 918 472 472 33,851 33,950 1,469 752 786
19,951 20,050 504 295 295 26,951 27,050 924 476 476 33,951 34,050 1,477 756 792
20,051 20,150 510 297 297 27,051 27,150 930 480 480 34,051 34,150 1,485 760 798
20,151 20,250 516 299 299 27,151 27,250 936 484 484 34,151 34,250 1,493 764 804
20,251 20,350 522 301 301 27,251 27,350 942 488 488 34,251 34,350 1,501 768 810
20,351 20,450 528 303 303 27,351 27,450 949 492 492 34,351 34,450 1,509 772 816
20,451 20,550 534 305 305 27,451 27,550 957 496 496 34,451 34,550 1,517 776 822
20,551 20,650 540 307 307 27,551 27,650 965 500 500 34,551 34,650 1,526 780 828
20,651 20,750 546 309 309 27,651 27,750 973 504 504 34,651 34,750 1,535 784 834
20,751 20,850 552 311 311 27,751 27,850 981 508 508 34,751 34,850 1,545 788 840
20,851 20,950 558 313 313 27,851 27,950 989 512 512 34,851 34,950 1,554 792 846
20,951 21,050 564 315 315 27,951 28,050 997 516 516 34,951 35,050 1,563 796 852
21,051 21,150 570 317 317 28,051 28,150 1,005 520 520 35,051 35,150 1,572 800 858
21,151 21,250 576 319 319 28,151 28,250 1,013 524 524 35,151 35,250 1,582 804 864
21,251 21,350 582 321 321 28,251 28,350 1,021 528 528 35,251 35,350 1,591 808 870
21,351 21,450 588 323 323 28,351 28,450 1,029 532 532 35,351 35,450 1,600 812 876
21,451 21,550 594 325 325 28,451 28,550 1,037 536 536 35,451 35,550 1,610 816 882
21,551 21,650 600 327 327 28,551 28,650 1,045 540 540 35,551 35,650 1,619 820 888
21,651 21,750 606 329 329 28,651 28,750 1,053 544 544 35,651 35,750 1,628 824 894
21,751 21,850 612 331 331 28,751 28,850 1,061 548 548 35,751 35,850 1,638 828 900
21,851 21,950 618 333 333 28,851 28,950 1,069 552 552 35,851 35,950 1,647 832 906
21,951 22,050 624 335 335 28,951 29,050 1,077 556 556 35,951 36,050 1,656 836 912
22,051 22,150 630 337 337 29,051 29,150 1,085 560 560 36,051 36,150 1,665 840 918
22,151 22,250 636 339 339 29,151 29,250 1,093 564 564 36,151 36,250 1,675 844 924
22,251 22,350 642 341 341 29,251 29,350 1,101 568 568 36,251 36,350 1,684 848 930
22,351 22,450 648 343 343 29,351 29,450 1,109 572 572 36,351 36,450 1,693 852 936
22,451 22,550 654 345 345 29,451 29,550 1,117 576 576 36,451 36,550 1,703 856 942
22,551 22,650 660 347 347 29,551 29,650 1,125 580 580 36,551 36,650 1,712 860 948
22,651 22,750 666 349 349 29,651 29,750 1,133 584 584 36,651 36,750 1,721 864 954
22,751 22,850 672 351 351 29,751 29,850 1,141 588 588 36,751 36,850 1,731 868 960
22,851 22,950 678 353 353 29,851 29,950 1,149 592 592 36,851 36,950 1,740 872 966
22,951 23,050 684 355 355 29,951 30,050 1,157 596 596 36,951 37,050 1,749 876 972
23,051 23,150 690 357 357 30,051 30,150 1,165 600 600 37,051 37,150 1,758 880 978
23,151 23,250 696 359 359 30,151 30,250 1,173 604 604 37,151 37,250 1,768 884 984
23,251 23,350 702 361 361 30,251 30,350 1,181 608 608 37,251 37,350 1,777 888 990
23,351 23,450 708 363 363 30,351 30,450 1,189 612 612 37,351 37,450 1,786 892 996
23,451 23,550 714 365 365 30,451 30,550 1,197 616 616 37,451 37,550 1,796 896 1,002
23,551 23,650 720 367 367 30,551 30,650 1,205 620 620 37,551 37,650 1,805 900 1,008
23,651 23,750 726 369 369 30,651 30,750 1,213 624 624 37,651 37,750 1,814 904 1,014
23,751 23,850 732 371 371 30,751 30,850 1,221 628 628 37,751 37,850 1,824 908 1,020
23,851 23,950 738 373 373 30,851 30,950 1,229 632 632 37,851 37,950 1,833 912 1,026
23,951 24,050 744 375 375 30,951 31,050 1,237 636 636 37,951 38,050 1,842 916 1,032
24,051 24,150 750 377 377 31,051 31,150 1,245 640 640 38,051 38,150 1,851 920 1,038
24,151 24,250 756 379 379 31,151 31,250 1,253 644 644 38,151 38,250 1,861 924 1,044
24,251 24,350 762 381 381 31,251 31,350 1,261 648 648 38,251 38,350 1,870 928 1,050
24,351 24,450 768 383 383 31,351 31,450 1,269 652 652 38,351 38,450 1,879 932 1,056
24,451 24,550 774 385 385 31,451 31,550 1,277 656 656 38,451 38,550 1,889 936 1,062
24,551 24,650 780 387 387 31,551 31,650 1,285 660 660 38,551 38,650 1,898 940 1,068
24,651 24,750 786 389 389 31,651 31,750 1,293 664 664 38,651 38,750 1,907 944 1,074
24,751 24,850 792 391 391 31,751 31,850 1,301 668 668 38,751 38,850 1,917 948 1,080
24,851 24,950 798 393 393 31,851 31,950 1,309 672 672 38,851 38,950 1,926 952 1,086
24,951 25,050 804 396 396 31,951 32,050 1,317 676 676 38,951 39,050 1,935 956 1,092
25,051 25,150 810 400 400 32,051 32,150 1,325 680 680 39,051 39,150 1,944 960 1,098
25,151 25,250 816 404 404 32,151 32,250 1,333 684 684 39,151 39,250 1,954 964 1,104
25,251 25,350 822 408 408 32,251 32,350 1,341 688 690 39,251 39,350 1,963 968 1,110
25,351 25,450 828 412 412 32,351 32,450 1,349 692 696 39,351 39,450 1,972 972 1,116
25,451 25,550 834 416 416 32,451 32,550 1,357 696 702 39,451 39,550 1,982 978 1,122
25,551 25,650 840 420 420 32,551 32,650 1,365 700 708 39,551 39,650 1,991 984 1,128
25,651 25,750 846 424 424 32,651 32,750 1,373 704 714 39,651 39,750 2,000 990 1,134
25,751 25,850 852 428 428 32,751 32,850 1,381 708 720 39,751 39,850 2,010 996 1,140
25,851 25,950 858 432 432 32,851 32,950 1,389 712 726 39,851 39,950 2,019 1,002 1,148
25,951 26,050 864 436 436 32,951 33,050 1,397 716 732 39,951 40,050 2,028 1,008 1,156
26,051 26,150 870 440 440 33,051 33,150 1,405 720 738 40,051 40,150 2,037 1,014 1,164
26,151 26,250 876 444 444 33,151 33,250 1,413 724 744 40,151 40,250 2,047 1,020 1,172
26,251 26,350 882 448 448 33,251 33,350 1,421 728 750 40,251 40,350 2,056 1,026 1,180
26,351 26,450 888 452 452 33,351 33,450 1,429 732 756 40,351 40,450 2,065 1,032 1,188
40,451 40,550 2,075 1,038 1,196 47,451 47,550 2,726 1,458 1,762 54,451 54,550 3,377 1,878 2,413
40,551 40,650 2,084 1,044 1,204 47,551 47,650 2,735 1,464 1,771 54,551 54,650 3,386 1,884 2,422
40,651 40,750 2,093 1,050 1,212 47,651 47,750 2,744 1,470 1,781 54,651 54,750 3,395 1,890 2,432
40,751 40,850 2,103 1,056 1,220 47,751 47,850 2,754 1,476 1,790 54,751 54,850 3,405 1,898 2,441
40,851 40,950 2,112 1,062 1,228 47,851 47,950 2,763 1,482 1,799 54,851 54,950 3,414 1,906 2,450
40,951 41,050 2,121 1,068 1,236 47,951 48,050 2,772 1,488 1,809 54,951 55,050 3,423 1,914 2,460
41,051 41,150 2,130 1,074 1,244 48,051 48,150 2,781 1,494 1,818 55,051 55,150 3,432 1,922 2,469
41,151 41,250 2,140 1,080 1,252 48,151 48,250 2,791 1,500 1,827 55,151 55,250 3,442 1,930 2,478
41,251 41,350 2,149 1,086 1,260 48,251 48,350 2,800 1,506 1,837 55,251 55,350 3,451 1,938 2,488
41,351 41,450 2,158 1,092 1,268 48,351 48,450 2,809 1,512 1,846 55,351 55,450 3,460 1,946 2,497
41,451 41,550 2,168 1,098 1,276 48,451 48,550 2,819 1,518 1,855 55,451 55,550 3,470 1,954 2,506
41,551 41,650 2,177 1,104 1,284 48,551 48,650 2,828 1,524 1,864 55,551 55,650 3,479 1,962 2,515
41,651 41,750 2,186 1,110 1,292 48,651 48,750 2,837 1,530 1,874 55,651 55,750 3,488 1,970 2,525
41,751 41,850 2,196 1,116 1,300 48,751 48,850 2,847 1,536 1,883 55,751 55,850 3,498 1,978 2,534
41,851 41,950 2,205 1,122 1,308 48,851 48,950 2,856 1,542 1,892 55,851 55,950 3,507 1,986 2,543
41,951 42,050 2,214 1,128 1,316 48,951 49,050 2,865 1,548 1,902 55,951 56,050 3,516 1,994 2,553
42,051 42,150 2,223 1,134 1,324 49,051 49,150 2,874 1,554 1,911 56,051 56,150 3,525 2,002 2,562
42,151 42,250 2,233 1,140 1,332 49,151 49,250 2,884 1,560 1,920 56,151 56,250 3,535 2,010 2,571
42,251 42,350 2,242 1,146 1,340 49,251 49,350 2,893 1,566 1,930 56,251 56,350 3,544 2,018 2,581
42,351 42,450 2,251 1,152 1,348 49,351 49,450 2,902 1,572 1,939 56,351 56,450 3,553 2,026 2,590
42,451 42,550 2,261 1,158 1,356 49,451 49,550 2,912 1,578 1,948 56,451 56,550 3,563 2,034 2,599
42,551 42,650 2,270 1,164 1,364 49,551 49,650 2,921 1,584 1,957 56,551 56,650 3,572 2,042 2,608
42,651 42,750 2,279 1,170 1,372 49,651 49,750 2,930 1,590 1,967 56,651 56,750 3,581 2,050 2,618
42,751 42,850 2,289 1,176 1,380 49,751 49,850 2,940 1,596 1,976 56,751 56,850 3,591 2,058 2,627
42,851 42,950 2,298 1,182 1,388 49,851 49,950 2,949 1,602 1,985 56,851 56,950 3,600 2,066 2,636
42,951 43,050 2,307 1,188 1,396 49,951 50,050 2,958 1,608 1,995 56,951 57,050 3,609 2,074 2,646
43,051 43,150 2,316 1,194 1,404 50,051 50,150 2,967 1,614 2,004 57,051 57,150 3,618 2,082 2,655
43,151 43,250 2,326 1,200 1,412 50,151 50,250 2,977 1,620 2,013 57,151 57,250 3,628 2,090 2,664
43,251 43,350 2,335 1,206 1,420 50,251 50,350 2,986 1,626 2,023 57,251 57,350 3,637 2,098 2,674
43,351 43,450 2,344 1,212 1,428 50,351 50,450 2,995 1,632 2,032 57,351 57,450 3,646 2,106 2,683
43,451 43,550 2,354 1,218 1,436 50,451 50,550 3,005 1,638 2,041 57,451 57,550 3,656 2,114 2,692
43,551 43,650 2,363 1,224 1,444 50,551 50,650 3,014 1,644 2,050 57,551 57,650 3,665 2,122 2,701
43,651 43,750 2,372 1,230 1,452 50,651 50,750 3,023 1,650 2,060 57,651 57,750 3,674 2,130 2,711
43,751 43,850 2,382 1,236 1,460 50,751 50,850 3,033 1,656 2,069 57,751 57,850 3,684 2,138 2,720
43,851 43,950 2,391 1,242 1,468 50,851 50,950 3,042 1,662 2,078 57,851 57,950 3,693 2,146 2,729
43,951 44,050 2,400 1,248 1,476 50,951 51,050 3,051 1,668 2,088 57,951 58,050 3,702 2,154 2,739
44,051 44,150 2,409 1,254 1,484 51,051 51,150 3,060 1,674 2,097 58,051 58,150 3,711 2,162 2,748
44,151 44,250 2,419 1,260 1,492 51,151 51,250 3,070 1,680 2,106 58,151 58,250 3,721 2,170 2,757
44,251 44,350 2,428 1,266 1,500 51,251 51,350 3,079 1,686 2,116 58,251 58,350 3,730 2,178 2,767
44,351 44,450 2,437 1,272 1,508 51,351 51,450 3,088 1,692 2,125 58,351 58,450 3,739 2,186 2,776
44,451 44,550 2,447 1,278 1,516 51,451 51,550 3,098 1,698 2,134 58,451 58,550 3,749 2,194 2,785
44,551 44,650 2,456 1,284 1,524 51,551 51,650 3,107 1,704 2,143 58,551 58,650 3,758 2,202 2,794
44,651 44,750 2,465 1,290 1,532 51,651 51,750 3,116 1,710 2,153 58,651 58,750 3,767 2,210 2,804
44,751 44,850 2,475 1,296 1,540 51,751 51,850 3,126 1,716 2,162 58,751 58,850 3,777 2,218 2,813
44,851 44,950 2,484 1,302 1,548 51,851 51,950 3,135 1,722 2,171 58,851 58,950 3,786 2,226 2,822
44,951 45,050 2,493 1,308 1,556 51,951 52,050 3,144 1,728 2,181 58,951 59,050 3,795 2,234 2,832
45,051 45,150 2,502 1,314 1,564 52,051 52,150 3,153 1,734 2,190 59,051 59,150 3,804 2,242 2,841
45,151 45,250 2,512 1,320 1,572 52,151 52,250 3,163 1,740 2,199 59,151 59,250 3,814 2,250 2,850
45,251 45,350 2,521 1,326 1,580 52,251 52,350 3,172 1,746 2,209 59,251 59,350 3,823 2,258 2,860
45,351 45,450 2,530 1,332 1,588 52,351 52,450 3,181 1,752 2,218 59,351 59,450 3,832 2,266 2,869
45,451 45,550 2,540 1,338 1,596 52,451 52,550 3,191 1,758 2,227 59,451 59,550 3,842 2,274 2,878
45,551 45,650 2,549 1,344 1,604 52,551 52,650 3,200 1,764 2,236 59,551 59,650 3,851 2,282 2,887
45,651 45,750 2,558 1,350 1,612 52,651 52,750 3,209 1,770 2,246 59,651 59,750 3,860 2,290 2,897
45,751 45,850 2,568 1,356 1,620 52,751 52,850 3,219 1,776 2,255 59,751 59,850 3,870 2,298 2,906
45,851 45,950 2,577 1,362 1,628 52,851 52,950 3,228 1,782 2,264 59,851 59,950 3,879 2,306 2,915
45,951 46,050 2,586 1,368 1,636 52,951 53,050 3,237 1,788 2,274 59,951 60,050 3,888 2,314 2,925
46,051 46,150 2,595 1,374 1,644 53,051 53,150 3,246 1,794 2,283 60,051 60,150 3,897 2,322 2,934
46,151 46,250 2,605 1,380 1,652 53,151 53,250 3,256 1,800 2,292 60,151 60,250 3,907 2,330 2,943
46,251 46,350 2,614 1,386 1,660 53,251 53,350 3,265 1,806 2,302 60,251 60,350 3,916 2,338 2,953
46,351 46,450 2,623 1,392 1,668 53,351 53,450 3,274 1,812 2,311 60,351 60,450 3,925 2,346 2,962
46,451 46,550 2,633 1,398 1,676 53,451 53,550 3,284 1,818 2,320 60,451 60,550 3,935 2,354 2,971
46,551 46,650 2,642 1,404 1,684 53,551 53,650 3,293 1,824 2,329 60,551 60,650 3,944 2,362 2,980
46,651 46,750 2,651 1,410 1,692 53,651 53,750 3,302 1,830 2,339 60,651 60,750 3,953 2,370 2,990
46,751 46,850 2,661 1,416 1,700 53,751 53,850 3,312 1,836 2,348 60,751 60,850 3,963 2,378 2,999
46,851 46,950 2,670 1,422 1,708 53,851 53,950 3,321 1,842 2,357 60,851 60,950 3,972 2,386 3,008
46,951 47,050 2,679 1,428 1,716 53,951 54,050 3,330 1,848 2,367 60,951 61,050 3,981 2,394 3,018
47,051 47,150 2,688 1,434 1,725 54,051 54,150 3,339 1,854 2,376 61,051 61,150 3,990 2,402 3,027
47,151 47,250 2,698 1,440 1,734 54,151 54,250 3,349 1,860 2,385 61,151 61,250 4,000 2,410 3,036
47,251 47,350 2,707 1,446 1,744 54,251 54,350 3,358 1,866 2,395 61,251 61,350 4,009 2,418 3,046
47,351 47,450 2,716 1,452 1,753 54,351 54,450 3,367 1,872 2,404 61,351 61,450 4,018 2,426 3,055
61,451 61,550 4,028 2,434 3,064 68,451 68,550 4,679 2,994 3,715 75,451 75,550 5,330 3,638 4,366
61,551 61,650 4,037 2,442 3,073 68,551 68,650 4,688 3,002 3,724 75,551 75,650 5,339 3,647 4,375
61,651 61,750 4,046 2,450 3,083 68,651 68,750 4,697 3,010 3,734 75,651 75,750 5,348 3,656 4,385
61,751 61,850 4,056 2,458 3,092 68,751 68,850 4,707 3,018 3,743 75,751 75,850 5,358 3,666 4,394
61,851 61,950 4,065 2,466 3,101 68,851 68,950 4,716 3,026 3,752 75,851 75,950 5,367 3,675 4,403
61,951 62,050 4,074 2,474 3,111 68,951 69,050 4,725 3,034 3,762 75,951 76,050 5,376 3,684 4,413
62,051 62,150 4,083 2,482 3,120 69,051 69,150 4,734 3,043 3,771 76,051 76,150 5,385 3,694 4,422
62,151 62,250 4,093 2,490 3,129 69,151 69,250 4,744 3,052 3,780 76,151 76,250 5,395 3,703 4,431
62,251 62,350 4,102 2,498 3,139 69,251 69,350 4,753 3,061 3,790 76,251 76,350 5,404 3,712 4,441
62,351 62,450 4,111 2,506 3,148 69,351 69,450 4,762 3,070 3,799 76,351 76,450 5,413 3,721 4,450
62,451 62,550 4,121 2,514 3,157 69,451 69,550 4,772 3,080 3,808 76,451 76,550 5,423 3,731 4,459
62,551 62,650 4,130 2,522 3,166 69,551 69,650 4,781 3,089 3,817 76,551 76,650 5,432 3,740 4,468
62,651 62,750 4,139 2,530 3,176 69,651 69,750 4,790 3,098 3,827 76,651 76,750 5,441 3,749 4,478
62,751 62,850 4,149 2,538 3,185 69,751 69,850 4,800 3,108 3,836 76,751 76,850 5,451 3,759 4,487
62,851 62,950 4,158 2,546 3,194 69,851 69,950 4,809 3,117 3,845 76,851 76,950 5,460 3,768 4,496
62,951 63,050 4,167 2,554 3,204 69,951 70,050 4,818 3,126 3,855 76,951 77,050 5,469 3,777 4,506
63,051 63,150 4,176 2,562 3,213 70,051 70,150 4,827 3,136 3,864 77,051 77,150 5,478 3,787 4,515
63,151 63,250 4,186 2,570 3,222 70,151 70,250 4,837 3,145 3,873 77,151 77,250 5,488 3,796 4,524
63,251 63,350 4,195 2,578 3,232 70,251 70,350 4,846 3,154 3,883 77,251 77,350 5,497 3,805 4,534
63,351 63,450 4,204 2,586 3,241 70,351 70,450 4,855 3,163 3,892 77,351 77,450 5,506 3,814 4,543
63,451 63,550 4,214 2,594 3,250 70,451 70,550 4,865 3,173 3,901 77,451 77,550 5,516 3,824 4,552
63,551 63,650 4,223 2,602 3,259 70,551 70,650 4,874 3,182 3,910 77,551 77,650 5,525 3,833 4,561
63,651 63,750 4,232 2,610 3,269 70,651 70,750 4,883 3,191 3,920 77,651 77,750 5,534 3,842 4,571
63,751 63,850 4,242 2,618 3,278 70,751 70,850 4,893 3,201 3,929 77,751 77,850 5,544 3,852 4,580
63,851 63,950 4,251 2,626 3,287 70,851 70,950 4,902 3,210 3,938 77,851 77,950 5,553 3,861 4,589
63,951 64,050 4,260 2,634 3,297 70,951 71,050 4,911 3,219 3,948 77,951 78,050 5,562 3,870 4,599
64,051 64,150 4,269 2,642 3,306 71,051 71,150 4,920 3,229 3,957 78,051 78,150 5,571 3,880 4,608
64,151 64,250 4,279 2,650 3,315 71,151 71,250 4,930 3,238 3,966 78,151 78,250 5,581 3,889 4,617
64,251 64,350 4,288 2,658 3,325 71,251 71,350 4,939 3,247 3,976 78,251 78,350 5,590 3,898 4,627
64,351 64,450 4,297 2,666 3,334 71,351 71,450 4,948 3,256 3,985 78,351 78,450 5,599 3,907 4,636
64,451 64,550 4,307 2,674 3,343 71,451 71,550 4,958 3,266 3,994 78,451 78,550 5,609 3,917 4,645
64,551 64,650 4,316 2,682 3,352 71,551 71,650 4,967 3,275 4,003 78,551 78,650 5,618 3,926 4,654
64,651 64,750 4,325 2,690 3,362 71,651 71,750 4,976 3,284 4,013 78,651 78,750 5,627 3,935 4,664
64,751 64,850 4,335 2,698 3,371 71,751 71,850 4,986 3,294 4,022 78,751 78,850 5,637 3,945 4,673
64,851 64,950 4,344 2,706 3,380 71,851 71,950 4,995 3,303 4,031 78,851 78,950 5,646 3,954 4,682
64,951 65,050 4,353 2,714 3,390 71,951 72,050 5,004 3,312 4,041 78,951 79,050 5,655 3,963 4,692
65,051 65,150 4,362 2,722 3,399 72,051 72,150 5,013 3,322 4,050 79,051 79,150 5,664 3,973 4,701
65,151 65,250 4,372 2,730 3,408 72,151 72,250 5,023 3,331 4,059 79,151 79,250 5,674 3,982 4,710
65,251 65,350 4,381 2,738 3,418 72,251 72,350 5,032 3,340 4,069 79,251 79,350 5,683 3,991 4,720
65,351 65,450 4,390 2,746 3,427 72,351 72,450 5,041 3,349 4,078 79,351 79,450 5,692 4,000 4,729
65,451 65,550 4,400 2,754 3,436 72,451 72,550 5,051 3,359 4,087 79,451 79,550 5,702 4,010 4,738
65,551 65,650 4,409 2,762 3,445 72,551 72,650 5,060 3,368 4,096 79,551 79,650 5,711 4,019 4,747
65,651 65,750 4,418 2,770 3,455 72,651 72,750 5,069 3,377 4,106 79,651 79,750 5,720 4,028 4,757
65,751 65,850 4,428 2,778 3,464 72,751 72,850 5,079 3,387 4,115 79,751 79,850 5,730 4,038 4,766
65,851 65,950 4,437 2,786 3,473 72,851 72,950 5,088 3,396 4,124 79,851 79,950 5,739 4,047 4,775
65,951 66,050 4,446 2,794 3,483 72,951 73,050 5,097 3,405 4,134 79,951 80,050 5,748 4,056 4,785
66,051 66,150 4,455 2,802 3,492 73,051 73,150 5,106 3,415 4,143 80,051 80,150 5,757 4,066 4,794
66,151 66,250 4,465 2,810 3,501 73,151 73,250 5,116 3,424 4,152 80,151 80,250 5,767 4,075 4,803
66,251 66,350 4,474 2,818 3,511 73,251 73,350 5,125 3,433 4,162 80,251 80,350 5,776 4,084 4,813
66,351 66,450 4,483 2,826 3,520 73,351 73,450 5,134 3,442 4,171 80,351 80,450 5,785 4,093 4,822
66,451 66,550 4,493 2,834 3,529 73,451 73,550 5,144 3,452 4,180 80,451 80,550 5,795 4,103 4,831
66,551 66,650 4,502 2,842 3,538 73,551 73,650 5,153 3,461 4,189 80,551 80,650 5,804 4,112 4,840
66,651 66,750 4,511 2,850 3,548 73,651 73,750 5,162 3,470 4,199 80,651 80,750 5,813 4,121 4,850
66,751 66,850 4,521 2,858 3,557 73,751 73,850 5,172 3,480 4,208 80,751 80,850 5,823 4,131 4,859
66,851 66,950 4,530 2,866 3,566 73,851 73,950 5,181 3,489 4,217 80,851 80,950 5,832 4,140 4,868
66,951 67,050 4,539 2,874 3,576 73,951 74,050 5,190 3,498 4,227 80,951 81,050 5,841 4,149 4,878
67,051 67,150 4,548 2,882 3,585 74,051 74,150 5,199 3,508 4,236 81,051 81,150 5,850 4,159 4,887
67,151 67,250 4,558 2,890 3,594 74,151 74,250 5,209 3,517 4,245 81,151 81,250 5,860 4,168 4,896
67,251 67,350 4,567 2,898 3,604 74,251 74,350 5,218 3,526 4,255 81,251 81,350 5,869 4,177 4,906
67,351 67,450 4,576 2,906 3,613 74,351 74,450 5,227 3,535 4,264 81,351 81,450 5,878 4,186 4,915
67,451 67,550 4,586 2,914 3,622 74,451 74,550 5,237 3,545 4,273 81,451 81,550 5,888 4,196 4,924
67,551 67,650 4,595 2,922 3,631 74,551 74,650 5,246 3,554 4,282 81,551 81,650 5,897 4,205 4,933
67,651 67,750 4,604 2,930 3,641 74,651 74,750 5,255 3,563 4,292 81,651 81,750 5,906 4,214 4,943
67,751 67,850 4,614 2,938 3,650 74,751 74,850 5,265 3,573 4,301 81,751 81,850 5,916 4,224 4,952
67,851 67,950 4,623 2,946 3,659 74,851 74,950 5,274 3,582 4,310 81,851 81,950 5,925 4,233 4,961
67,951 68,050 4,632 2,954 3,669 74,951 75,050 5,283 3,591 4,320 81,951 82,050 5,934 4,242 4,971
68,051 68,150 4,641 2,962 3,678 75,051 75,150 5,292 3,601 4,329 82,051 82,150 5,943 4,252 4,980
68,151 68,250 4,651 2,970 3,687 75,151 75,250 5,302 3,610 4,338 82,151 82,250 5,953 4,261 4,989
68,251 68,350 4,660 2,978 3,697 75,251 75,350 5,311 3,619 4,348 82,251 82,350 5,962 4,270 4,999
68,351 68,450 4,669 2,986 3,706 75,351 75,450 5,320 3,628 4,357 82,351 82,450 5,971 4,279 5,008
82,451 82,550 5,981 4,289 5,017 88,451 88,550 6,539 4,847 5,575 94,451 94,550 7,097 5,405 6,133
82,551 82,650 5,990 4,298 5,026 88,551 88,650 6,548 4,856 5,584 94,551 94,650 7,106 5,414 6,142
82,651 82,750 5,999 4,307 5,036 88,651 88,750 6,557 4,865 5,594 94,651 94,750 7,115 5,423 6,152
82,751 82,850 6,009 4,317 5,045 88,751 88,850 6,567 4,875 5,603 94,751 94,850 7,125 5,433 6,161
82,851 82,950 6,018 4,326 5,054 88,851 88,950 6,576 4,884 5,612 94,851 94,950 7,134 5,442 6,170
82,951 83,050 6,027 4,335 5,064 88,951 89,050 6,585 4,893 5,622 94,951 95,050 7,143 5,451 6,180
83,051 83,150 6,036 4,345 5,073 89,051 89,150 6,594 4,903 5,631 95,051 95,150 7,152 5,461 6,189
83,151 83,250 6,046 4,354 5,082 89,151 89,250 6,604 4,912 5,640 95,151 95,250 7,162 5,470 6,198
83,251 83,350 6,055 4,363 5,092 89,251 89,350 6,613 4,921 5,650 95,251 95,350 7,171 5,479 6,208
83,351 83,450 6,064 4,372 5,101 89,351 89,450 6,622 4,930 5,659 95,351 95,450 7,180 5,488 6,217
83,451 83,550 6,074 4,382 5,110 89,451 89,550 6,632 4,940 5,668 95,451 95,550 7,190 5,498 6,226
83,551 83,650 6,083 4,391 5,119 89,551 89,650 6,641 4,949 5,677 95,551 95,650 7,199 5,507 6,235
83,651 83,750 6,092 4,400 5,129 89,651 89,750 6,650 4,958 5,687 95,651 95,750 7,208 5,516 6,245
83,751 83,850 6,102 4,410 5,138 89,751 89,850 6,660 4,968 5,696 95,751 95,850 7,218 5,526 6,254
83,851 83,950 6,111 4,419 5,147 89,851 89,950 6,669 4,977 5,705 95,851 95,950 7,227 5,535 6,263
83,951 84,050 6,120 4,428 5,157 89,951 90,050 6,678 4,986 5,715 95,951 96,050 7,236 5,544 6,273
84,051 84,150 6,129 4,438 5,166 90,051 90,150 6,687 4,996 5,724 96,051 96,150 7,245 5,554 6,282
84,151 84,250 6,139 4,447 5,175 90,151 90,250 6,697 5,005 5,733 96,151 96,250 7,255 5,563 6,291
84,251 84,350 6,148 4,456 5,185 90,251 90,350 6,706 5,014 5,743 96,251 96,350 7,264 5,572 6,301
84,351 84,450 6,157 4,465 5,194 90,351 90,450 6,715 5,023 5,752 96,351 96,450 7,273 5,581 6,310
84,451 84,550 6,167 4,475 5,203 90,451 90,550 6,725 5,033 5,761 96,451 96,550 7,283 5,591 6,319
84,551 84,650 6,176 4,484 5,212 90,551 90,650 6,734 5,042 5,770 96,551 96,650 7,292 5,600 6,328
84,651 84,750 6,185 4,493 5,222 90,651 90,750 6,743 5,051 5,780 96,651 96,750 7,301 5,609 6,338
84,751 84,850 6,195 4,503 5,231 90,751 90,850 6,753 5,061 5,789 96,751 96,850 7,311 5,619 6,347
84,851 84,950 6,204 4,512 5,240 90,851 90,950 6,762 5,070 5,798 96,851 96,950 7,320 5,628 6,356
84,951 85,050 6,213 4,521 5,250 90,951 91,050 6,771 5,079 5,808 96,951 97,050 7,329 5,637 6,366
85,051 85,150 6,222 4,531 5,259 91,051 91,150 6,780 5,089 5,817 97,051 97,150 7,338 5,647 6,375
85,151 85,250 6,232 4,540 5,268 91,151 91,250 6,790 5,098 5,826 97,151 97,250 7,348 5,656 6,384
85,251 85,350 6,241 4,549 5,278 91,251 91,350 6,799 5,107 5,836 97,251 97,350 7,357 5,665 6,394
85,351 85,450 6,250 4,558 5,287 91,351 91,450 6,808 5,116 5,845 97,351 97,450 7,366 5,674 6,403
85,451 85,550 6,260 4,568 5,296 91,451 91,550 6,818 5,126 5,854 97,451 97,550 7,376 5,684 6,412
85,551 85,650 6,269 4,577 5,305 91,551 91,650 6,827 5,135 5,863 97,551 97,650 7,385 5,693 6,421
85,651 85,750 6,278 4,586 5,315 91,651 91,750 6,836 5,144 5,873 97,651 97,750 7,394 5,702 6,431
85,751 85,850 6,288 4,596 5,324 91,751 91,850 6,846 5,154 5,882 97,751 97,850 7,404 5,712 6,440
85,851 85,950 6,297 4,605 5,333 91,851 91,950 6,855 5,163 5,891 97,851 97,950 7,413 5,721 6,449
85,951 86,050 6,306 4,614 5,343 91,951 92,050 6,864 5,172 5,901 97,951 98,050 7,422 5,730 6,459
86,051 86,150 6,315 4,624 5,352 92,051 92,150 6,873 5,182 5,910 98,051 98,150 7,431 5,740 6,468
86,151 86,250 6,325 4,633 5,361 92,151 92,250 6,883 5,191 5,919 98,151 98,250 7,441 5,749 6,477
86,251 86,350 6,334 4,642 5,371 92,251 92,350 6,892 5,200 5,929 98,251 98,350 7,450 5,758 6,487
86,351 86,450 6,343 4,651 5,380 92,351 92,450 6,901 5,209 5,938 98,351 98,450 7,459 5,767 6,496
86,451 86,550 6,353 4,661 5,389 92,451 92,550 6,911 5,219 5,947 98,451 98,550 7,469 5,777 6,505
86,551 86,650 6,362 4,670 5,398 92,551 92,650 6,920 5,228 5,956 98,551 98,650 7,478 5,786 6,514
86,651 86,750 6,371 4,679 5,408 92,651 92,750 6,929 5,237 5,966 98,651 98,750 7,487 5,795 6,524
86,751 86,850 6,381 4,689 5,417 92,751 92,850 6,939 5,247 5,975 98,751 98,850 7,497 5,805 6,533
86,851 86,950 6,390 4,698 5,426 92,851 92,950 6,948 5,256 5,984 98,851 98,950 7,506 5,814 6,542
86,951 87,050 6,399 4,707 5,436 92,951 93,050 6,957 5,265 5,994 98,951 99,050 7,515 5,823 6,552
87,051 87,150 6,408 4,717 5,445 93,051 93,150 6,966 5,275 6,003 99,051 99,150 7,524 5,833 6,561
87,151 87,250 6,418 4,726 5,454 93,151 93,250 6,976 5,284 6,012 99,151 99,250 7,534 5,842 6,570
87,251 87,350 6,427 4,735 5,464 93,251 93,350 6,985 5,293 6,022 99,251 99,350 7,543 5,851 6,580
87,351 87,450 6,436 4,744 5,473 93,351 93,450 6,994 5,302 6,031 99,351 99,450 7,552 5,860 6,589
87,451 87,550 6,446 4,754 5,482 93,451 93,550 7,004 5,312 6,040 99,451 99,550 7,562 5,870 6,598
87,551 87,650 6,455 4,763 5,491 93,551 93,650 7,013 5,321 6,049 99,551 99,650 7,571 5,879 6,607
87,651 87,750 6,464 4,772 5,501 93,651 93,750 7,022 5,330 6,059 99,651 99,750 7,580 5,888 6,617
87,751 87,850 6,474 4,782 5,510 93,751 93,850 7,032 5,340 6,068 99,751 99,850 7,590 5,898 6,626
87,851 87,950 6,483 4,791 5,519 93,851 93,950 7,041 5,349 6,077 99,851 99,950 7,599 5,907 6,635
87,951 88,050 6,492 4,800 5,529 93,951 94,050 7,050 5,358 6,087 99,951 100,000 7,606 5,914 6,642
88,051 88,150 6,501 4,810 5,538 94,051 94,150 7,059 5,368 6,096 OVER $100,000 YOU MUST FILE
88,151 88,250 6,511 4,819 5,547 94,151 94,250 7,069 5,377 6,105
88,251 88,350 6,520 4,828 5,557 94,251 94,350 7,078 5,386 6,115 FORM 540 AND USE THE
88,351 88,450 6,529 4,837 5,566 94,351 94,450 7,087 5,395 6,124 TAX RATE SCHEDULES

1999 California Tax Rate Schedules
Caution: Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.
If the amount on Form 540,

line 19 is: Enter on Form 540, line 20 of the
over – But not over – amount over –
$ 0 $ 5,264 $ 0.00 + 1.0% $ 0
Schedule X – 5,264 12,477 52.64 + 2.0% 5,264
Use if your filing status is 12,477 19,692 196.90 + 4.0% 12,477
Single or Married Filing Separate 19,692 27,337 485.50 + 6.0% 19,692
27,337 34,548 944.20 + 8.0% 27,337
34,548 AND OVER 1,521.08 + 9.3% 34,548
$ 0 $ 10,528 $ 0.00 + 1.0% $ 0

Schedule Y – 10,528 24,954 105.28 + 2.0% 10,528
Married Filing Joint or Qualifying 39,384 54,674 971.00 + 6.0% 39,384
Widow(er) with Dependent Child 54,674 69,096 1,888.40 + 8.0% 54,674
69,096 AND OVER 3,042.16 + 9.3% 69,096
$ 0 $ 10,531 $ 0.00 + 1.0% $ 0

Schedule Z – 10,531 24,955 105.31 + 2.0% 10,531
Head of Household 32,168 39,812 682.31 + 6.0% 32,168
39,812 47,025 1,140.95 + 8.0% 39,812
47,025 AND OVER 1,717.99 + 9.3% 47,025
How to Figure Tax Using the 1999 California Tax Rate Schedules
Example: Richard and Valerie Green are filing a joint return. Their taxable income on Form 540, line 19 is $125,000.
Step 1: Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000. See the boxed range in the sample below.
If the amount on Form 540,

line 19 is: Enter on Form 540, line 20 of the
over – But not over – amount over –
$ 0 $ 10,528 $ 0.00 + 1.0% $ 0
Schedule Y – 10,528 24,954 105.28 + 2.0% 10,528
Married Filing Joint or Qualifying 39,384 54,674 971.00 + 6.0% 39,384
Widow(er) with Dependent Child 54,674 69,096 1,888.40 + 8.0% 54,674
69,096 AND OVER 3,042.16 + 9.3% 69,096
Example Your Income

Step 2: They subtract the amount at the beginning of their range from $125,000 $
their taxable income. - 69,096 -
$ 55,904 $
Step 3: They multiply the result from Step 2 by the percentage for $55,904.00 $
their range. x .093 x
$ 5,199.07 $
Step 4: They round the amount from Step 3 to two decimals (if $3,042.16 $
necessary) and add it to the tax amount for their income + 5,199.07 +
range. After rounding the result, they will enter $8,241 on $8,241.23 $
Form 540, line 20. For information on rounding, see page 6.

How To Get California Tax Information (Keep This Booklet For Future Use)
Where To Get Income Tax Forms General Toll-Free Phone Service
By Internet – If you have Internet access, you may download, view, Between January 3 – April 17, 2000 , our general toll-free phone
and print California income tax forms and publications. Go to our service is available:
website at: • Monday – Friday, 6 a.m. until midnight; and
www.ftb.ca.gov • Saturdays and holidays, 7 a.m. until 4 p.m.
By phone – To order 1997 – 1999 California tax forms and 1999 federal After April 17, 2000, our general toll-free phone service is available:
forms: • Monday – Friday, 7 a.m. until 8 p.m.
• Refer to the list on the next page and find the code number for the • Saturdays, 7 a.m. until 4 p.m.
form you want to order. The best times to call are before 10 a.m. and after 6 p.m.
• Call (800) 338-0505. From within the United States . . . . . . . . . . . . . . . . . . . . . (800) 852-5711
• Select personal income tax information. From outside the United States (not toll-free) . . . . . . . . . (916) 845-6500
• Select tax form requests. For federal tax questions, call the IRS at . . . . . . . . . . . . . (800) 829-1040
• Enter the three-digit form code when you are instructed. Assistance for persons with disabilities
Please allow two weeks to receive your order. If you live outside The FTB complies with provisions of the Americans with Disabilities Act.
California, please allow three weeks to receive your order. Persons with a hearing or speech impairment call:
In person – Most libraries, post offices, and banks provide free California From voice phone (California Relay Service) . . . . . . . . . . (800) 735-2922
tax booklets during the filing season. Many libraries and some quick print From TTY/TDD (Direct line to FTB customer service) . . . (800) 822-6268
businesses have forms and schedules for you to photocopy (you may For all other assistance or special accommodations . . . . (800) 852-5711
have to pay a nominal fee). Note that employees at libraries, post offices, Large-print forms and instructions – The 540 booklet is available in
banks, and quick print businesses cannot provide tax information or large print upon request and is also available on cassette tape. See
assistance. ‘’Where To Get Income Tax Forms’’ on this page.
By mail – Write to: TAX FORMS REQUEST UNIT, FRANCHISE TAX Asistencia bilingüe en español
BOARD, PO BOX 307, RANCHO CORDOVA CA 95741-0307. Para obtener servicios en español y asistencia para completar su
declaración de impuestos/formularios, llame al número de teléfono
Letters (anotado arriba) que le corresponde.
If you write to us, be sure your letter includes your social security Your Rights As A Taxpayer
number, and your daytime and evening telephone numbers. Send your
letter to: Our goal at the FTB is to make certain that your rights are protected
FRANCHISE TAX BOARD so that you will have the highest confidence in the integrity, efficiency,
PO BOX 942840 and fairness of our state tax system. FTB Pub. 4058, California
SACRAMENTO CA 94240-0040 Taxpayers’ Bill of Rights, includes information on your rights as a
California taxpayer, the Taxpayers’ Rights Advocate Program, and
We will respond to your letter within six to eight weeks. In some cases, how you can request written advice from the FTB on whether a
we may need to call you for additional information. Do not attach particular transaction is taxable. See “Where To Get Income Tax
correspondence to your tax return unless the correspondence relates to Forms,” on this page.
an item on the return.
Field Offices Privacy Act Notice

The Information Practices Act of 1977 and the federal Privacy Act require the Franchise Tax
You can get information, pick up California tax forms, and resolve Board to tell you why we ask you for information. The Operations and Compliance
problems on your account if you visit one of our field offices. FTB field Branches ask for tax return information to carry out the Personal Income Tax Law of
the State of California. We may request additional information if we audit your return
office locations are open Monday through Friday from 8 a.m. to 5 p.m. or take collection action.
The offices will remain open additional hours and days from January 15
If you meet the income requirements, the Revenue and Taxation Code requires you to
through April 17, 2000. For the extended hours of the office nearest file a return on the form we prescribe (Sections 18501 and 18621). When you file this
you, call (800) 338-0505, select personal income tax, then select general or other documents, you must include your social security number for identification
information, and enter code 110 when instructed. and return processing (Section 18624).
Field Office Address It is mandatory to furnish all information requested when you are required to file any
documents prescribed by the Franchise Tax Board. If you do not file a return, or do not
Bakersfield 1800 30th St., Suite 370 provide the information we ask for, or provide fraudulent information, the law states
Burbank 333 N. Glenoaks Blvd., Suite 200 you may be charged penalties and interest and, in certain cases, you may be subject to
Fresno 2550 Mariposa St., Room 3002 criminal prosecution. We also may disallow claimed exemptions, exclusions, credits,
Long Beach 4300 Long Beach Blvd., Suite 700B deductions, or adjustments. This could make the tax higher or delay or reduce any
refund.
Los Angeles 300 S. Spring St., Suite 5704
We may give the information you furnish us to the United States Internal Revenue
Oakland 1515 Clay St., Suite 305 Service, the proper official of any state imposing an income tax or a tax measured by
Sacramento 3321 Power Inn Rd., Suite 250 income, the Multistate Tax Commission, and California government agencies and
San Bernardino 464 W. 4th St., Suite 454 officials, as provided by law. If you owe any monies, we may disclose the amount due
San Diego 5353 Mission Center Rd., Suite 314 to employers, financial institutions, county recorders, vacation trust funds, process
agents, and other payers.
San Francisco 455 Golden Gate Ave., Suite 7400
San Jose 96 N. Third St., 4th Floor You have a right to access records containing your personal information maintained by
the Franchise Tax Board. The officials responsible for maintaining the information are:
Santa Ana 600 W. Santa Ana Blvd., Suite 300 1) Filing of returns – Chief, Filing Division; 2) Auditing of returns – Chief, Audit
Santa Rosa 50 D St., Room 130 Division; and 3) Collection of monies – Chief, Accounts Receivable Management
Stockton 31 East Channel St., Suite 219 Division. The address is:
Ventura 4820 McGrath St., Suite 270 FRANCHISE TAX BOARD
PO BOX 942840
West Covina 100 N. Barranca St., Suite 600 SACRAMENTO CA 94240-1040
Telephone: Within the United States . . . . . . . . . . . . . . . . . . . . . . . . (800) 852-5711
Outside the United States (not toll-free) . . . . . . . . . . . . (916) 845-6500

Automated Toll-Free Phone Service (Keep This Booklet For Future Use)
Our automated toll-free phone service is available 945 FTB Pub. 1006, California Tax Forms and 216 I’m due a refund. Do I still need to file a
24 hours a day, 7 days a week, in English and Related Federal Forms return?
Spanish to callers with touch-tone telephones. 946 FTB Pub. 1008, Federal Tax Adjustments and 217 I am currently/was in the military. Do I have
You can: Your Notification Responsibilities to file a California return?
943 FTB Pub. 4058, California Taxpayers’ Bill of 218 I’m in the military. Do I have to use the same
• Order California and federal income tax forms; Rights filing status as federal?
• Get current year tax refund information; 941 FTB Pub. 1031, Guidelines for Determining 219 I sold my personal residence. How do I
• Get balance due and payment information; and Resident Status report the sale to California?
• Hear recorded answers to many of your 942 FTB Pub. 1032, Tax Information for Military 220 There is no difference in my state and
questions about California taxes. Personnel federal depreciation, business income and
Have paper and pencil ready to take notes. 951 FTB Pub. 1051A, Guidelines for Married capital gain income. What do I do?
Call from within the Filing Separate Returns 221 What is community property?
United States . . . . . . . . . . . . . . . (800) 338-0505 934 FTB Pub. 1540, California Head of House- 222 How much can I deduct for vehicle license
Call from outside the hold Filing Status Information fees?
United States (not toll-free) . . . (916) 845-6600 Code Federal Tax Forms (1/3/00 – 4/17/00) 227 How do I get a refund of excess SDI?
239 Where can I get help with preparing and
Order Forms 902 1040 Booklet (with Schedules A, B, D, & E; filing my income tax return?
If your current address is on file, you can order Forms 1040V, EIC, and 2441) 240 Does a tax return have to be filed for a
current and prior year California tax forms. You 904 1040A Booklet (with Schedule 1; Form EIC) deceased taxpayer?
can also order current year federal tax forms 915 1040EZ Booklet
906 Form 1040X, Amended U.S. Individual Refunds
between January 3 and April 17. See the following Income Tax Return 300 My spouse passed away. You sent a refund
list of forms and follow the instructions for 931 Form 1040-ES, Estimated Tax for Individuals with both our names on it. What do I do?
ordering forms on the previous page. 935 Publication 17, Your Federal Income Tax for 301 I got a letter saying you sent my refund to
Code California Tax Forms and Publications Individuals another agency. Why?
900 California Resident Income Tax Booklet: 912 Form 2106, Employee Business Expenses Penalties
Form 540, Resident Income Tax Return 932 Form 4562, Depreciation and Amortization 400 I have an extension of time to file my return.
Form 540A, Resident Income Tax Return 916 Schedule C, Profit or Loss from Business Why did I get a penalty?
Form 540EZ, Resident Income Tax Return For 905 Schedule SE, Self-Employment Tax 401 I filed my return on time. Why did I get a
Single and Joint Filers With No Dependents penalty?
903 Schedule CA (540), California Adjustments: Current Year Refund Information 402 How can I protest a penalty?
FTB 3885A, Depreciation & Amortization You should wait at least 8 weeks after you file your 403 What is the estimate penalty rate?
Adjustments tax return before you call to find out about your Notices And Bills
Schedule D, California Capital Gain or refund. You will need your social security number, 500 I received a bill and I cannot pay it in full.
Loss Adjustment the numbers in your street address, box number, What do I do?
969 Large print 540 Booklet (current year only) or route number, and your ZIP Code to use this 501 Why didn’t you give me credit for my
970 540 Booklet on cassette (current year only) service. withholding?
907 540-ES, Estimated Tax for Individuals 502 You didn’t give me credit for my dependent.
908 540X, Amended Individual Income Tax Return Balance Due And Payment What do I do?
909 Schedule D-1, Sales of Business Property Information 504 I’m head of my house. Why was I denied
910 Schedule G-1, Tax on Lump-Sum Distribution You should wait at least 45 days from the date you head of household filing status?
911 Schedule P (540), Alternative Minimum Tax mailed your payment before you call to verify 505 Why was my IRA deduction denied?
and Credit Limitations – Residents receipt of your payment. You will need your social 506 How can I get information about my
913 Schedule S, Other State Tax Credit security number, the numbers in your street Form 1099-G?
914 California Nonresident Income Tax Booklet: address, box number, or route number, and your 508 I received a notice that didn’t show all pay-
Form 540NR, Nonresident or Part-Year ZIP Code to use this service. ments made. How do I get credit for them?
Resident Income Tax Return
Tax For Children
917 Schedule CA (540NR), California Adjustments Answers To Tax Questions 601 Can my child take a personal exemption
— Nonresidents or Part-Year Residents Call our automated phone service, select personal
918 Schedule P (540NR), Alternative Minimum credit when I claim her or him as a
income tax information, then general information, dependent on my return?
Tax and Credit Limitations – Nonresident or and enter the 3-digit question code.
Part-Year Residents 602 Federal law limits the standard deduction. Is
937 FTB 3516, Request for Copy of Personal Code Filing Assistance: the state law the same?
Income Tax or Fiduciary Return 100 Do I need to file a return? Miscellaneous
921 FTB 3519, Payment Voucher for Automatic 111 Which form should I use? 610 Can I pay my taxes with a credit card?
Extension for Individuals 112 How do I file electronically and get a fast 611 What address do I send my payment to?
922 FTB 3525, Substitute for W-2 Wage and Tax refund? 612 I mailed my return and haven’t heard
Statement. . . 200 Where can I pick up a form today? anything. Should I send a copy of my return?
923 FTB 3526, Investment Interest Expense 201 How can I get an extension to file? 613 I forgot to attach my Form(s) W-2 when I
Deduction 202 There is no envelope in the booklet. Where mailed my return. What do I do?
966 FTB 3533, Change of Address do I send my return? 614 I forgot to attach a copy of my federal
940 FTB 3540, Credit Carryover Summary 203 What is and how do I qualify for the return. What do I do?
949 FTB 3567, Installment Agreement Request nonrefundable renter’s credit? 615 How do I get a copy of my state tax return?
924 FTB 3800, Tax Computation for Children 204 I never received a Form W-2. What do I do? 616 What should I do if my federal tax return
with Investment Income 205 I have no withholding taken out. What do I was examined and changed by the IRS?
929 FTB 3801, Passive Activity Loss Limitations do? 617 What are the current interest rates?
930 FTB 3803, Parents’ Election to Report 206 Do I have to attach a copy of my federal 619 How do I report a change of address?
Child’s Interest and Dividends return?
925 FTB 3805E, Installment Sale Income 207 Should I file my return even though I do not
928 FTB 3805P, Additional Taxes from Qualified have the money to pay?
Retirement Plans 208 How do I figure my estimated tax payments?
926 FTB 3805V, Net Operating Loss (NOL) — 209 I lived in California for part of the year. Do I
Individuals have to file a return?
901 FTB 3805Z, Enterprise Zone Businesses 210 I do not live in California. Why do I have to
927 FTB 5805, Underpayment of Estimated Tax file a return?
919 FTB Pub. 1001, Supplemental Guidelines to 211 How do I figure my IRA deduction?
California Adjustments 212 How do I claim my disaster related loss?
920 FTB Pub. 1005, Pension and Annuity 215 Who qualifies me to use the head of
Guidelines household filing status? . . . see page 2.
Page 64 Personal Income Tax Booklet 1999 Recycled

Recyclable

Resident Booklet - 1999 Personal Income Tax Booklet PDF

Uploaded by

Copyright:

Available Formats

Resident Booklet - 1999 Personal Income Tax Booklet PDF

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Resident Booklet - 1999 Personal Income Tax Booklet PDF

Uploaded by

Copyright:

Available Formats

C A L I F O R N I A

This booklet contains:

What’s New for 1999? . . . . . . . . . . . . . . . . . . . . . . . . . . 3 FTB 3885A, Depreciation and Amortization

We Welcome Your Comments on Forms . . . . . . . . . . . . 3 Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

Do I Have to File? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Schedule D, California Capital Gain or

Page 2 Personal Income Tax Booklet 1999

Personal Income Tax Booklet 1999 Page 3

Single or Under 65 10,899 18,466 24,141 8,719 16,286 21,961

Dependent of another person – Under 65 More than your standard deduction5

Requirements for Children With Investment Income

Other Situations When You Must File

Page 4 Personal Income Tax Booklet 1999

Form 540EZ Form 540A Form 540

Personal Income Tax Booklet 1999 Page 5

❏ Filling in your return.

❏ Verify Step 1, Step 1a, Step 2,

Page 6 Personal Income Tax Booklet 1999

✓ Tip Important due dates.

✓ Tip Keep a copy of your return.

✓ Tip If you file electronically.

✓ Tip Mailing your return.

Personal Income Tax Booklet 1999 Page 7

Options 98% of taxpayers qualify to e-file. Visit your tax

Certain private vendors are offering free on-line

TeleFile is for taxpayers that have taxable income

Direct Deposit refunds are in the bank in about

e-file returns are calculated and checked by

You don’t have to wonder if the FTB has received

Page 8 Personal Income Tax Booklet 1999

For Single and Joint Filers With No Dependents 1999 540EZ

Fill in the circle for your filing status.

20 Total credits. Add line 18 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

4 Minimum standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 0 0

Side 2 Form 540EZ C1 1999 540EZ99209

For Single and Joint Filers With No Dependents 1999 540EZ

Fill in the circle for your filing status.

20 Total credits. Add line 18 and line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

4 Minimum standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 0 0

Side 2 Form 540EZ C1 1999 540EZ99209

Before You Begin Step 3 — Taxable Income

Personal Income Tax Booklet 1999 Page 13

Page 14 Personal Income Tax Booklet 1999

Line 34 – Total Contributions PAY TO THE

Personal Income Tax Booklet 1999 Page 15

5. Was the property you rented exempt2 from property tax in

Page 16 FTB 3550 1999

Income Tax Return 1999 540A

Step 4 12 a State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . 12a

Where to REFUND or NO AMOUNT DUE (Side 1, line 35):

Side 2 Form 540A C1 1999 540A99209

Income Tax Return 1999 540A

Step 4 12 a State wages from your Form(s) W-2, box 17 . . . . . . . . . . . . . . . . . . . . . . 12a

Where to REFUND or NO AMOUNT DUE (Side 1, line 35):

Side 2 Form 540A C1 1999 540A99209

Before You Begin Line 2 – Married Filing Joint Return

Personal Income Tax Booklet 1999 Page 21

Personal Income Tax Booklet 1999 Page 23

Page 24 Personal Income Tax Booklet 1999

Personal Income Tax Booklet 1999 Page 25