CA k-1 for non-resident - how to enter

Zbucklyo — Wed, 01 Oct 2025 17:11:01 GMT

I am a MA resident with a recent investment in a partnership that does business across the country, but specifically CA. I am required to file a non-resident CA tax return, because I also have partnership investments that do all of their business in CA and have non-trivial CA source income.

For the multi-state partnership, the income line entry on the CA partnership is (line 2):

Amounts from federal k-1 (column b): $4,080

California adjustments (column c): ($3430)

Total amounts using California law (column d): $650

California source amounts: (column e) $40.

In the step by step process for entering the K-1, there is only one possible amount to enter. Do I enter the column d amount ($650) or the column e amount ($40). Presumably, if I enter the column d amount, I include the column e amount as required on Schedule CA (540NR).

topic CA k-1 for non-resident - how to enter in State tax filing

CA k-1 for non-resident - how to enter