INSTRUCTIONS: CALIFORNIA NONRESIDENT OR PART-YEAR RESIDENT INCOME TAX RETURN LONG FORM (Form 540NR)

Any part-resident of California or non-residents who owe income tax to the state may complete a long form 540NR to document the tax owed. For those who owe $100,000 or less, you may choose to file the short form version instead, which has the same number. Both documents are found on the website of the California Franchise Tax Board. This article discusses the form available for tax year 2011.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 1: If you are a fiscal year filer, enter the ending dates at the top of the page.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 2: Give your name, address, identifying number and date of birth. If you file taxes jointly with a spouse, you must include their name, address and date of birth as well.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 3: If you filed your previous year's return under a different last name, write it where indicated.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 4: Indicate your filing status by filling in the oval next to the applying status on lines 1 through 5.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 5: If you can be claimed as a dependent, fill in the oval on line 6.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 6: Lines 7 through 11 concern exemptions.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 7: Lines 12 through 19 concern your total taxable income.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 8: Lines 31 through 42 provide instructions for calculating your total taxable income in California.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 9: Lines 51 through 63 concern special tax credits.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 10: Lines 71 through 74 concern other taxes. Lines 81 through 85 concern payments already made. Lines 101 through 104 concern overpaid taxes or taxes due.

California Nonresident Or Part-Year Resident Income Tax Return Long Form 540NR Step 11: The third page contains the final computation instructions necessary to determine your amount owed.