Tagged: california individual income tax

Picture of crayons in a line, one of the many supplies used in a classroom.

Does California Follow the Federal Educator Expenses Tax Deduction?

Under federal law, certain K-12 teachers can qualify for a pre-AGI deduction of qualified educator expenses of up to $250 per tax year under Internal Revenue Code Section 62. For teachers who are California residents, however, the question often comes up whether California tax law follows the federal law regarding the educator expenses deduction, or rather does not follow the...

California Adjustments to Federal Taxation of Interest Income

Although for state tax purposes California primarily couples with federal tax law on income and tax adjustment items, there are nevertheless many possible adjustments that can be required on a California taxpayer’s Form 540, which would be recognized on Schedule CA. One of the most common adjustments that are made between a California taxpayer’s federal and state tax return relates...

Picture of Part I of California Form 540NR Schedule CA with questions regarding taxpayer residency status.

Factors to Consider for Determining California Tax Residency

In a previous article, we discussed the basic rules of California residency for tax purposes, and how a taxpayer may be considered a resident of California and, therefore, subject to income taxation in the state. Determinations of residency in California turn heavily on how we define the term temporary or transitory purpose. In this article, we’re going to discuss several...