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California 2020 form 540 Personal Income Tax

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Taxed and Spent

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Jan 28, 2021, 10:15:17 AM1/28/21
to
For the first time, this form is asking for not only the address you
always have provided, but the address of your principal residence.
These addresses may or may not be the same.

Why are they asking for this information?

Can it be left blank?


By the way, today is the day this form FINALLY became available. LOL.

--
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<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
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Maria Ku

unread,
Jan 28, 2021, 10:41:06 PM1/28/21
to
On Thursday, January 28, 2021 at 7:15:17 AM UTC-8, Taxed and Spent wrote:
> For the first time, this form is asking for not only the address you
> always have provided, but the address of your principal residence.
> These addresses may or may not be the same.
>
> Why are they asking for this information?
>
> Can it be left blank?
>
>
> By the way, today is the day this form FINALLY became available. LOL.

Because whether or not you're subject to CA taxation depends not only on your residency, but on your domicile. You may have resided outside of CA for a couple of years, but for as long as you remain a CA domiciliary, you're subject to CA tax on your worldwide income.

Taxed and Spent

unread,
Jan 29, 2021, 11:06:57 AM1/29/21
to
On 1/28/2021 7:36 PM, Maria Ku wrote:
> On Thursday, January 28, 2021 at 7:15:17 AM UTC-8, Taxed and Spent wrote:
>> For the first time, this form is asking for not only the address you
>> always have provided, but the address of your principal residence.
>> These addresses may or may not be the same.
>>
>> Why are they asking for this information?
>>
>> Can it be left blank?
>>
>>
>> By the way, today is the day this form FINALLY became available. LOL.
>
> Because whether or not you're subject to CA taxation depends not only on your residency, but on your domicile. You may have resided outside of CA for a couple of years, but for as long as you remain a CA domiciliary, you're subject to CA tax on your worldwide income.
>


They have never asked that before.

This is for the California Resident income tax return, so you are
admitting you are a California resident and subject to CA tax on your
worldwide income.

No, they are concerned about the county of your primary residence and
the address of your primary residence. Why?

Taxed and Spent

unread,
Jan 31, 2021, 12:20:21 PM1/31/21
to
On 1/29/2021 8:05 AM, Taxed and Spent wrote:
> On 1/28/2021 7:36 PM, Maria Ku wrote:
>> On Thursday, January 28, 2021 at 7:15:17 AM UTC-8, Taxed and Spent wrote:
>>> For the first time, this form is asking for not only the address you
>>> always have provided, but the address of your principal residence.
>>> These addresses may or may not be the same.
>>>
>>> Why are they asking for this information?
>>>
>>> Can it be left blank?
>>>
>>>
>>> By the way, today is the day this form FINALLY became available. LOL.
>>
>> Because whether or not you're subject to CA taxation depends not only on your residency, but on your domicile. You may have resided outside of CA for a couple of years, but for as long as you remain a CA domiciliary, you're subject to CA tax on your worldwide income.
>>
>
>
> They have never asked that before.
>
> This is for the California Resident income tax return, so you are
> admitting you are a California resident and subject to CA tax on your
> worldwide income.
>
> No, they are concerned about the county of your primary residence and
> the address of your primary residence. Why?
>

It dawns on me that this new section of Form 540 is a result of the
passage of Proposition 19 which, among other things, allows eligible
homeowners to transfer their tax assessments anywhere within the state
and allows tax assessments to be transferred to a more expensive home
with an upward adjustment

Stuart O. Bronstein

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Jan 31, 2021, 1:25:25 PM1/31/21
to
Taxed and Spent <nospam...@nonospam.com> wrote:

> It dawns on me that this new section of Form 540 is a result of
> the passage of Proposition 19 which, among other things, allows
> eligible homeowners to transfer their tax assessments anywhere
> within the state and allows tax assessments to be transferred to a
> more expensive home with an upward adjustment

Proposition 19 is about property tax and has little to nothing to do
with income tax. The only thing I can think of that would be a cross-
over is whether the address on the 540 corresponds with the selection
of primary residence for property tax - making a potential difference
of only $70.

--
Stu
http://DownToEarthLawyer.com

"\"Re...@home.com

unread,
Jan 31, 2021, 1:55:28 PM1/31/21
to
On 1/31/21 1:21 PM, Stuart O. Bronstein wrote:
> Taxed and Spent <nospam...@nonospam.com> wrote:
>
>> It dawns on me that this new section of Form 540 is a result of
>> the passage of Proposition 19 which, among other things, allows
>> eligible homeowners to transfer their tax assessments anywhere
>> within the state and allows tax assessments to be transferred to a
>> more expensive home with an upward adjustment
>
> Proposition 19 is about property tax and has little to nothing to do
> with income tax. The only thing I can think of that would be a cross-
> over is whether the address on the 540 corresponds with the selection
> of primary residence for property tax - making a potential difference
> of only $70.
>

Could it be that the 2 address fields are to cover the situation where
the mailing address (ie PO Box) is different than taxpayer's home address ?

That is what Connecticut's form allows.

Taxed and Spent

unread,
Jan 31, 2021, 10:56:02 PM1/31/21
to
On 1/31/2021 10:21 AM, Stuart O. Bronstein wrote:
> Taxed and Spent <nospam...@nonospam.com> wrote:
>
>> It dawns on me that this new section of Form 540 is a result of
>> the passage of Proposition 19 which, among other things, allows
>> eligible homeowners to transfer their tax assessments anywhere
>> within the state and allows tax assessments to be transferred to a
>> more expensive home with an upward adjustment
>
> Proposition 19 is about property tax and has little to nothing to do
> with income tax. The only thing I can think of that would be a cross-
> over is whether the address on the 540 corresponds with the selection
> of primary residence for property tax - making a potential difference
> of only $70.
>


USE tax is now a component of Form 540, so crossover is not out of the
question. And the timing fits.

Where do you come up with your $70?

Taxed and Spent

unread,
Jan 31, 2021, 10:56:02 PM1/31/21
to
On 1/31/2021 10:53 AM, "\"Retired"@home.com wrote:
> On 1/31/21 1:21 PM, Stuart O. Bronstein wrote:
>> Taxed and Spent <nospam...@nonospam.com> wrote:
>>
>>> It dawns on me that this new section of Form 540 is a result of
>>> the passage of Proposition 19 which, among other things, allows
>>> eligible homeowners to transfer their tax assessments anywhere
>>> within the state and allows tax assessments to be transferred to a
>>> more expensive home with an upward adjustment
>>
>> Proposition 19 is about property tax and has little to nothing to do
>> with income tax. The only thing I can think of that would be a cross-
>> over is whether the address on the 540 corresponds with the selection
>> of primary residence for property tax - making a potential difference
>> of only $70.
>>
>
> Could it be that the 2 address fields are to cover the situation where
> the mailing address (ie PO Box) is different than taxpayer's home address ?
>
> That is what Connecticut's form allows.
>


Why would California suddenly care what your home address is if you are
using a P.O. Box? Even California's nonresident form 540 from prior
years didn't ask for a physical address if you used a P.O. Box. And
this is asking for the address and COUNTY of your PRIMARY residence.

I think it is a tie in to the property tax.

Alan

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Feb 1, 2021, 12:21:08 AM2/1/21
to
On 1/28/21 7:10 AM, Taxed and Spent wrote:
> For the first time, this form is asking for not only the address you
> always have provided, but the address of your principal residence. These
> addresses may or may not be the same.
>
> Why are they asking for this information?
>
> Can it be left blank?
>
>
> By the way, today is the day this form FINALLY became available.  LOL.
>
The answer is in the 540 Tax booklet for 2020:

Resident State Tax Filers List – For taxable years beginning on or after
January 1, 2020, taxpayers will include on their Form 540 the address
and county of their principal residence as part of the FTB’s annual
reporting requirements to the jury commissioner . Taxpayers that are
required to provide this information include persons who are 18 years of
age or older and have filed a California resident income tax return for
the preceding taxable year . The list of resident state tax filers will
be used
as one of the source lists for jury selection by the jury commissioner’s
office . For more information, see specific line instructions or
California R&TC Sections 19548 .4 and 19585 .

Stuart O. Bronstein

unread,
Feb 1, 2021, 10:36:50 AM2/1/21
to
Taxed and Spent <nospam...@nonospam.com> wrote in news:rv7657$hc6$1
@dont-email.me:

> Where do you come up with your $70?

The homeowner exemption on the property tax is $7,000, which means a
tax savings of about $70 per year.

--
Stu
http://DownToEarthLawyer.com

Taxed and Spent

unread,
Feb 1, 2021, 10:41:50 AM2/1/21
to
On 1/31/2021 9:17 PM, Alan wrote:
> On 1/28/21 7:10 AM, Taxed and Spent wrote:
>> For the first time, this form is asking for not only the address you
>> always have provided, but the address of your principal residence. These
>> addresses may or may not be the same.
>>
>> Why are they asking for this information?
>>
>> Can it be left blank?
>>
>>
>> By the way, today is the day this form FINALLY became available.  LOL.
>>
> The answer is in the 540 Tax booklet for 2020:
>
> Resident State Tax Filers List – For taxable years beginning on or after
> January 1, 2020, taxpayers will include on their Form 540 the address
> and county of their principal residence as part of the FTB’s annual
> reporting requirements to the jury commissioner . Taxpayers that are
> required to provide this information include persons who are 18 years of
> age or older and have filed a California resident income tax return for
> the preceding taxable year . The list of resident state tax filers will
> be used
> as one of the source lists for jury selection by the jury commissioner’s
> office . For more information, see specific line instructions or
> California R&TC Sections 19548 .4 and 19585 .
>


Thanks. The 540 tax booklet has not been available. It is still not
available on line. Do you have special connections?

Taxed and Spent

unread,
Feb 1, 2021, 3:37:09 PM2/1/21
to
On 2/1/2021 7:35 AM, Stuart O. Bronstein wrote:
> Taxed and Spent <nospam...@nonospam.com> wrote in news:rv7657$hc6$1
> @dont-email.me:
>
>> Where do you come up with your $70?
>
> The homeowner exemption on the property tax is $7,000, which means a
> tax savings of about $70 per year.
>

But it is about $70 per year regardless of in which California county
taxpayer's primary residence is located.

Alan has found the answer, using his crystal ball which gives him the
540 booklet before it is available to the world on the FTB website.

Alan

unread,
Feb 2, 2021, 2:33:43 PM2/2/21
to
On 2/1/21 7:38 AM, Taxed and Spent wrote:
> On 1/31/2021 9:17 PM, Alan wrote:
>> On 1/28/21 7:10 AM, Taxed and Spent wrote:
>>> For the first time, this form is asking for not only the address you
>>> always have provided, but the address of your principal residence. These
>>> addresses may or may not be the same.
>>>
>>> Why are they asking for this information?
>>>
>>> Can it be left blank?
>>>
>>>
>>> By the way, today is the day this form FINALLY became available.  LOL.
>>>
>> The answer is in the 540 Tax booklet for 2020:
>>
>> Resident State Tax Filers List – For taxable years beginning on or after
>> January 1, 2020, taxpayers will include on their Form 540 the address
>> and county of their principal residence as part of the FTB’s annual
>> reporting requirements to the jury commissioner . Taxpayers that are
>> required to provide this information include persons who are 18 years of
>> age or older and have filed a California resident income tax return for
>> the preceding taxable year . The list of resident state tax filers will
>> be used
>> as one of the source lists for jury selection by the jury commissioner’s
>> office . For more information, see specific line instructions or
>> California R&TC Sections 19548 .4 and 19585 .
>>
>
>
> Thanks.  The 540 tax booklet has not been available.  It is still not
> available on line.  Do you have special connections?
>
https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4283 and enter your
email address.

Taxed and Spent

unread,
Feb 2, 2021, 10:04:12 PM2/2/21
to
Why? What is the big secret? It should just be available on line.

Stan Brown

unread,
Feb 2, 2021, 10:04:12 PM2/2/21
to
On Mon, 1 Feb 2021 15:32:48 EST, Taxed and Spent wrote:
>
> Alan has found the answer, using his crystal ball which gives him the
> 540 booklet before it is available to the world on the FTB website.

Following Alan's hint, I used the search function, hovered my mouse
over each one I wanted to get the document number, then changed the
last element of the URL he gave to match the desired document number.
I was able to get all the forms I wanted that way, even the 540-ES
(estimated tax) for 2021, though most had to be emailed.

Heaven knows why they make so many forms and instructions available
in email but not on the website.

To save you looking it up, the URL Alan gave was
https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4283

--
Stan Brown, Tehachapi, California, USA https://BrownMath.com/
https://OakRoadSystems.com/
Shikata ga nai...

Taxed and Spent

unread,
Feb 3, 2021, 10:40:01 AM2/3/21
to
On 2/2/2021 7:03 PM, Stan Brown wrote:
> On Mon, 1 Feb 2021 15:32:48 EST, Taxed and Spent wrote:
>>
>> Alan has found the answer, using his crystal ball which gives him the
>> 540 booklet before it is available to the world on the FTB website.
>
> Following Alan's hint, I used the search function, hovered my mouse
> over each one I wanted to get the document number, then changed the
> last element of the URL he gave to match the desired document number.
> I was able to get all the forms I wanted that way, even the 540-ES
> (estimated tax) for 2021, though most had to be emailed.
>
> Heaven knows why they make so many forms and instructions available
> in email but not on the website.
>
> To save you looking it up, the URL Alan gave was
> https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4283
>


I was unable to get any more forms using your method. Were you able to
get some forms only by using your method?

California is a very strange place.

Stan Brown

unread,
Feb 3, 2021, 6:25:33 PM2/3/21
to
On Wed, 3 Feb 2021 10:37:22 EST, Taxed and Spent wrote:
>
> On 2/2/2021 7:03 PM, Stan Brown wrote:
> > On Mon, 1 Feb 2021 15:32:48 EST, Taxed and Spent wrote:
> >>
> >> Alan has found the answer, using his crystal ball which gives him the
> >> 540 booklet before it is available to the world on the FTB website.
> >
> > Following Alan's hint, I used the search function, hovered my mouse
> > over each one I wanted to get the document number, then changed the
> > last element of the URL he gave to match the desired document number.
> > I was able to get all the forms I wanted that way, even the 540-ES
> > (estimated tax) for 2021, though most had to be emailed.
> >
> > Heaven knows why they make so many forms and instructions available
> > in email but not on the website.
> >
> > To save you looking it up, the URL Alan gave was
> > https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4283
> >
>
>
> I was unable to get any more forms using your method. Were you able to
> get some forms only by using your method?
>
> California is a very strange place.

These are online PDFs, which you can download through your browser
and fill in:

* Form 540
https://www.ftb.ca.gov/forms/2020/2020-540.pdf

* Form 540 Schedule CA
https://www.ftb.ca.gov/forms/2020/2020-540-ca.pdf

* Form 540 Schedule D
https://www.ftb.ca.gov/forms/2020/2020-540-d.pdf

The following links are email forms to request the instructions. In
my experience on 2021-02-02, the files were emailed as soon as I
clicked Submit.

* Form 540 booklet
https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4283

* Form 540 Schedule CA instructions
https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4287

Form 540 Schedule D instructions
https://www.ftb.ca.gov/forms/Search/Home/FormRequest/4291

But here's the thing: I didn't save any of these URLs yesterday, but
got them today in a very straightforward way. At the search page
https://www.ftb.ca.gov/forms/search/
I selected 2020, Individual, and 540, then clicked Get Forms. The
results page had a couple of dozen links, and every one that I tested
led either to an online PDF or a page where I could request a PDF be
emailed to me. I think they may have got the process working better
since I tried yesterday to get the same forms.

P.S. 2021 Individual, 540-ES also works for me.

--
Stan Brown, Tehachapi, California, USA https://BrownMath.com/
https://OakRoadSystems.com/
Shikata ga nai...

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