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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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Undistributed capital gains for regulated
investment company (RIC) shareholders |
25 |
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Capital loss carrybacks |
25 |
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IRA basis adjustments |
25 |
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Roth IRAs |
25 |
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Railroad retirement benefits |
26 |
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Pension plan – small business tax credit for
new retirement plan expenses |
26 |
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Canadian Registered Retirement Savings Plans
(RRSP) |
26 |
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Group term life insurance |
26 |
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Health Savings Account (HSA) -
Contributions |
27 |
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Health Savings Account (HSA) -
Distributions |
27 |
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Health Savings Account (HSA) -
Interest/Dividend Income |
27 |
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Unemployment compensation |
28 |
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Paid Family Leave (PFL) program |
28 |
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Incentive for Turf Removal |
28 |
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California lottery winnings |
29 |
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Reward from a crime hotline |
29 |
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Wrongful incarceration Payments |
29 |
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Grants paid to low-income individuals |
30 |
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Death benefits received from the State of
California for military members killed in the line of duty |
30 |
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Mortgage forgiveness debt relief |
30 |
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Federal subsidies for prescription drug plans |
31 |
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American Indians per capita payments |
31 |
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Educator expenses |
31 |
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Self-employed health insurance deduction |
31 |
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Student loan interest deduction |
32 |
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Tuition and fees deduction |
32 |
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Domestic production activities |
32 |
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Annual tax paid by a limited partnership |
33 |
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Franchise tax or income taxes paid by an S
corporation |
33 |
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State, local, and foreign income taxes paid |
33 |
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Other adjustments |
34 |
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Other Basic California Tax Items |
34 |
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