What amount to enter in form 540NR part 2, line 5, column E?

bertrandleroy — Mon, 09 Mar 2026 08:55:40 GMT

I live in WA and have rental income from CA. On 540NR part II line 5, federal taxable income in col A is less than the rent amount on my 1099-MISC. Should col. E be from col. D or the full rent amount?
Instructions are unclear whether the amount on column E should be the part of the amount in column D is from California or the full rent income.

Re: What amount to enter in form 540NR part 2, line 5, column E?

MaryK4 — Mon, 07 Mar 2022 21:47:28 GMT

Column E on the CA 540NR is the Net Rental Income (Income less expenses), unless you have depreciable assets that need adjusting (TurboTax should automatically adjust this for you.)

Adjustments to federal income or loss you reported in column A generally are necessary because of the difference between California and federal law relating to depreciation methods, special credits, and accelerated write-offs. As a result, the recovery period or basis used to figure California depreciation may be different from the recovery period or amount used for federal purposes.

California law does not conform to federal law for material participation in rental real estate activities.

topic What amount to enter in form 540NR part 2, line 5, column E? in State tax filing

What amount to enter in form 540NR part 2, line 5, column E?

Re: What amount to enter in form 540NR part 2, line 5, column E?