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Screen CA3800 - California Tax for Certain Children (Kiddie Tax) (1040)

Overview

Use this screen to complete Form 3800 and Schedule P (540) or Schedule P (540NR) for children under 19 (or children under 24 who meet certain conditions) with unearned income. In the child’s return, enter the child’s date of birth in the federal 1040 Screen in the taxpayer
Date of birth
 field. UltraTax CS does not calculate Form 3800 unless the child is under age 19 (or under 24 and meets certain conditions). Certain information entered on federal screens is used in the calculation of Form 3800 but does not transfer to this screen. Amounts related to alternative minimum tax are used in the calculation of Schedule P (540) or Schedule P (540NR).
If the taxpayer (child) is a Form 540NR filer, certain calculations are made per FTB instructions for nonresident filers only if
540NR
 is entered as the Parent’s California Form filed on the CA3800 Screen.

Parent Return Information

For child under age 19 (or under age 24, if applicable) with unearned income, enter information from the parent’s return to complete Form 3800. When using the Family Transfer Utility, this information will automatically transfer data to the form.

Sibling Return Information

Use this section to enter general sibling information for Form 3800 when the siblings return was not prepared in UltraTax CS.
UltraTax calculates the total unearned income from other siblings for Form 3800 based on data entry on the CA3800S Screen. If income from a sibling of the child is not included on a unit of the CA3800S Screen because the tax return of the sibling is not part of the UltraTax Family Group or the return was not prepared by UltraTax CS, use these fields to force the amount on Form 3800 for total unearned income of all other children.

Taxpayer (Child) Return Information

Enter the amount of the child’s itemized deductions attributable to the child’s unearned income if different from federal Form 8615.
UltraTax CS calculates the unearned income by subtracting selected items on Schedule CA (540) or Schedule CA(540NR) from California adjusted gross income. Enter an amount in this field to force the amount of the child’s unearned income to report on Form 3800.
This amount is used on the Computation of Tax on Recomputed Parent Instate Income Worksheet. Use this field to force the amount on the worksheet.
This amount proformas from the prior year return. If the prior year return was not prepared with UltraTax CS, enter the prior-year amount from line 9 of Schedule P (540), line 22 worksheet for a child under the age of 19 (or certain children under the age of 24). The information entered affects the amount that is calculated on Form 3510, Credit for Prior Year Alternative Minimum Tax - Individuals or Fiduciaries.
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