California FTB Releases Instructions for Individual Income Tax Schedule CA (540NR)

The California Franchise Tax Board Feb. 1 released line-by-line instructions for 2020 Schedule CA (540NR), California Adjustments - Nonresidents and Part-Year Residents, to help individual income taxpayers determine their state taxable income. The instructions include detailed information on: 1) California’s conformity or nonconformity to several federal provisions under the Setting Every Community Up for Retirement Enhancement Act, the Loophole Closure and Small Business and Working Families Tax Relief Act of 2019, the Tax Cuts and Jobs Act, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, and the CARES Act Paycheck Protection Program; 2) the employee and independent contractor classification, ...