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Important: Attach this schedule behind Form 540, Side 5 as a supporting California schedule See instructions before making an entry in column B or C . . Attach the completed form FTB 3913 to Form 540NR, California Nonresident or. Part-Year Resident Income Tax Return. For more information, see Schedule. CA (540NR) Adjustments due to differences between California Schedule K-1 and IRS Schedule K-1 are entered on California Schedule CA (540) California AdjustmentsUse this schedule to make adjustments to your federal adjusted gross income and to your federal itemized deductions using California law. Part I – Specific Line Use Schedule CA (540), California Adjustments - Residents , to make adjustments to your federal adjusted gross income and to your federal itemized deductions We last updated California Form 540 Schedule CA INS in February 2022 from the California Franchise Tax Board. This form is for income earned in tax year Students or scholars who are considered nonresidents for California state tax filing will complete and file California Tax Form 540NR; those who are Use Schedule CA (540), California Adjustments – Residents, to make adjustments to your federal adjusted gross income and to your federal itemized deductions Schedule CA (540), California Adjustments – Residents, and the. Business Entity tax booklets . The instructions provided with California tax forms are a