Instructions:

[L12] State Wages

Enter your state wages from all states from each of your Federal
Form(s) W-2, Wage and Tax Statement. This amount appears on
Form W-2, box 16. 

If you received wages and do not have a Form W-2, see "Attachments to
your tax return.

[L34] Tax from Schedule G-1 and Form FTB 5870A

If you received a qualified lump-sum distribution in 2020 and you
were born before January 2, 1936, get California Schedule G-1, Tax on
Lump-Sum Distributions, to figure your tax by special methods that may
result in less tax. Attach Schedule G-1 to your tax return.

If you received accumulation distributions from foreign trusts or from
certain domestic trusts, get form FTB 5870A, Tax on Accumulation
Distribution of Trusts, to figure the additional tax. Attach form
FTB 5870A to your tax return.

[L40] Nonrefundable Child and Dependent Care Expenses Credit

Claim this credit if you paid someone to care for your qualifying child
under the age of 13, other dependent who is physically or mentally
incapable of caring for him or herself, or spouse/RDP if physically
or mentally incapable of caring for him or herself. The care must be
provided in California. To claim this credit, your federal AGI must be
$100,000 or less and you must complete and attach form FTB 3506,
Child and Dependent Care Expenses Credit, included in the booklet.

[L71] California Income Tax Withheld

Enter the total California income tax withheld from your federal Forms:
# # W-2, Wage and Tax Statement, box 17
# # W-2G, Certain Gambling Winnings, box 15
# # 1099-DIV, Dividends and Distributions, box 15
# # 1099-INT, Interest Income, box 17
# # 1099-MISC, Miscellaneous Income, box 16
# # 1099-OID, Original Issue Discount, box 14
# # 1099-R, Distributions from Pensions, Annuities, Retirement, or Profit
    Sharing Plans, IRAs, Insurance Contracts, etc., box 12

Do not include city, local, or county tax withheld, tax withheld by
other states, or nonconsenting nonresident (NCNR) member's tax
from Schedule K-1 (568), line 15e. Do not include withholding from
Forms 592-B, Resident and Nonresident Withholding Tax Statement, or
Form 593, Real Estate Withholding Tax Statement, on this line. For more
details, see instructions for line 73.

Generally, tax should not be withheld on federal Form 1099-MISC. If you
want to pre-pay tax on income reported on federal Form 1099-MISC, use
Form 540-ES, Estimated Tax for Individuals.

[L72] 2020 CA Estimated Tax and Other Payments

Enter the total of any:
# # California estimated tax payments you made using 2020
    Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.
# # Overpayment from your 2018 California income tax return that you
    applied to your 2020 estimated tax.
# # Payment you sent with form FTB 3519, Payment for Automatic
    Extension for Individuals.
# # California estimated tax payments made on your behalf by
    an estate, trust, or S corporation on Schedule K-1 (541) or
    Schedule K-1 (100S).

[L91] Use Tax.

You are required to enter a number on this line. If the amount due is
zero, you must check the applicable box to indicate that you either owe
no use tax, or you paid your use tax obligation directly to the California
Department of Tax and Fee Administration.

You may owe use tax if you make purchases from out-of-state retailers
(for example, purchases made by telephone, online, by mail, or in
person) where California sales or use tax was not paid and you use
those items in California.

[L112] Interest and Penalties

Interest. Interest will be charged on any late filing or late payment
penalty from the original due date of the return to the date paid. In
addition, if other penalties are not paid within 15 days, interest will be
charged from the date of the billing notice until the date of payment.
Interest compounds daily and the interest rate is adjusted twice a year.
The FTB website has a chart of interest rates in effect since 1976. Go to
ftb.ca.gov and search for interest rates.

Late Filing of Tax Return. If you do not file your tax return by
October 15, 2020, you will incur a late filing penalty plus interest from
the original due date of the tax return. The maximum total penalty is
25% of the tax not paid if the tax return is filed after October 15, 2020.
The minimum penalty for filing a tax return more than 60 days late is
$135 or 100% of the balance due, whichever is less.

Late Payment of Tax. If you fail to pay your total tax liability by
April 15, 2020, you will incur a late payment penalty plus interest. The
penalty is 5% of the tax not paid when due plus 1/2% for each month, or
part of a month, the tax remains unpaid. We may waive the late payment
penalty based on reasonable cause. Reasonable cause is presumed
when 90% of the tax shown on the return is paid by the original due
date of the return. However, the imposition of interest is mandatory. If,
after April 15, 2020, you find that your estimate of tax due was too low,
pay the additional tax as soon as possible to avoid or minimize further
accumulation of penalties and interest.

Late Payment of Use Tax. To avoid late payment penalties for use
tax, you must report and pay the use tax with a timely filed income tax
return, or California Individual Use Tax return.
Other Penalties. We may impose other penalties if a payment is
returned for insufficient funds. We may also impose penalties for
negligence, substantial understatement of tax, and fraud.

[L113] Underpayment of Estimated Tax

You may be subject to an estimated tax penalty if any of the following is true:

# # Your withholding and credits are less than 90% of your current tax
    year liability.

# # Your withholding and credits are less than 100% of your prior
    year tax liability (110% if AGI is more than $150,000 or $75,000 if
    married/RDP filing separately).

# # You did not pay enough through withholding to keep the amount
    you owe with your tax return under $500 ($250 if married/RDP filing
    separately).

# # You did not make the required estimate payments, if you pay an
    installment after the date it is due, or if you underpay any installment,
    a penalty may be assessed on the portion of estimated tax that was
    underpaid from the due date of the installment to the date of payment
    or the due date of your return, whichever is earlier. Get the 2020
    form FTB 5805, Underpayment of Estimated Tax by Individuals and
    Fiduciaries, for more information.

The FTB can figure the penalty for you when you file your tax return and
send you a bill.

Is line 97 less than $500 ($250 if married/RDP filing separately)?

Yes Stop. You may not be subject to an estimated payment penalty.

No Continue. You may be subject to an estimated payment penalty.

Is line 97 less than 10% of the amount on line 48? Form 540 filers: this
excludes the tax on lump-sum distributions on Form 540, line 34.

Yes Stop. You may not be subject to an estimated payment penalty.

No You may be subject to an estimated payment penalty; get form
FTB 5805, Underpayment of Estimated Tax by Individuals and
Fiduciaries (or form FTB 5805F, Underpayment of Estimated Tax by
Farmers and Fishermen).
