Column B and Column C – Subtractions and Additions

Use these columns to enter subtractions and additions to the federal amounts in column A that are necessary because of differences between California and federal law. Enter all amounts as positive numbers unless instructed otherwise.

You may need one or more of the following FTB publications to complete column B and column C:

1001, Supplemental Guidelines to California Adjustments

1005, Pension and Annuity Guidelines

1031, Guidelines for Determining Resident Status

1032, Tax Information for Military Personnel

1100, Taxation of Nonresidents and Individuals Who Change Residency

To get forms and publications, go to ftb.ca.gov/forms .