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2015 California Specific Tax Course |
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Table of Contents |
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Page |
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Introduction |
intro |
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General
Information |
1 |
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Net Operating Loss
(NOL) Carryback |
1 |
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Registered
Domestic Partners (RDP) |
2 |
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Schedule CA (540),
California Adjustments |
2 |
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Military pay |
3 |
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Sick pay received under the
Federal Insurance Contributions Act and Railroad Retirement
Act |
3 |
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Social security benefits and equivalent tier
1 railroad retirement benefits |
3 |
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Income exempted by U.S.
treaties |
4 |
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Ridesharing
and Transportation fringe benefits |
4 |
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California
Qualified Stock Options (CQSOs) |
5 |
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Earnings of
American Indians |
5 |
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Clergy housing
exclusion |
5 |
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Housing exclusion
for state‑employed clergy |
6 |
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Merchant seamen,
rail carriers, motor carriers, and air carriers |
6 |
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In-Home Supportive
Services (IHSS) supplementary payments |
6 |
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Non-California bonds - United
States |
7 |
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Non-California bonds - Other
states |
7 |
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Loans made to a business
located in an enterprise zone |
8 |
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Settlement payment interest
from persecution during Ottoman Turkish Empire |
8 |
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Exempt interest dividends (Mutual Funds) |
9 |
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Noncash patronage dividend from farmers' cooperatives or mutual associations |
9 |
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Controlled Foreign Corporation (CFC) |
10 |
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Distributions of pre-1987 earnings from S
corporations |
10 |
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Regulated Investment Company (RIC) |
11 |
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State income tax refund |
11 |
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Alimony paid by a nonresident alien |
11 |
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Alimony received by a nonresident alien |
11 |
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Income from a business, trade, or profession
conducted partially in California |
12 |
