SECTIONS 17301-17307 - California Statutes

REVENUE AND TAXATION CODE

SECTION 17301-17307

17301. For purposes of this part, in the case of a nonresident or
part-year resident, the proper apportionment and allocation of the
deductions in computing "taxable income of a nonresident or part-year
resident" computed under paragraph (1) of subdivision (i) of Section
17041 with respect to sources of income within and without the state
shall be determined under rules and regulations prescribed by the
Franchise Tax Board.

17301.3. For purposes of this part, in the case of a nonresident or
part-year resident, the term "California adjusted gross income"
includes each of the following:
(a) For any part of the taxable year during which the taxpayer was
a resident of this state (as defined by Section 17014), all items of
adjusted gross income, regardless of source.
(b) For any part of the taxable year during which the taxpayer was
not a resident of this state, adjusted gross income derived from
sources within this state, determined in accordance with Article 9
(commencing with Section 17301) of Chapter 3 and Chapter 11
(commencing with Section 17951).

17301.4. For purposes of this part, in the case of a nonresident or
part-year resident, the term "total adjusted gross income" means
adjusted gross income for the entire year determined under Section
17072 regardless of source, taking into account paragraph (2) of
subdivision (h) of Section 17024.5 and Section 17203.

17301.5. For purposes of this part, in the case of a nonresident or
part-year resident, the term "total taxable income" means taxable
income for the entire year determined under Section 17073 regardless
of source.

17302. In the case of a nonresident or part-year resident, the
deduction provided by Section 215 of the Internal Revenue Code,
relating to alimony payments, shall be allowed in computing "taxable
income of a nonresident or part-year resident" in the same ratio (not
to exceed 1.00) that California adjusted gross income (as defined in
Section 17301.3), computed without regard to the alimony deduction,
bears to total adjusted gross income (as defined in Section 17301.4),
computed without regard to the alimony deduction.

17304. In the case of a nonresident or part-year resident, itemized
deductions allowed as a deduction for the taxable year under Section
63 of the Internal Revenue Code, as modified by Section 17073, or
the standard deduction (as provided in Section 17073.5), shall be
allowed in computing "taxable income of a nonresident or part-year
resident" in the ratio (not to exceed 1.00) that California adjusted
gross income (as defined in Section 17301.3) bears to total adjusted
gross income (as defined in Section 17301.4).

17306. In the case of a nonresident or part-year resident, in
computing "taxable income of a nonresident or part-year resident"
under paragraph (1) of subdivision (i) of Section 17041, references
to "adjusted gross income" for purposes of computing limitations
based upon adjusted gross income, shall mean "California adjusted
gross income" (as defined in Section 17301.3) for the same taxable
year without regard to the limitation used pursuant to paragraph (2)
of subdivision (h) of Section 17024.5 in computing "total adjusted
gross income" (as defined in Section 17301.4) for that taxable year.

17307. In the case of a nonresident or part-year resident, in
computing "taxable income of a nonresident or part-year resident"
under paragraph (1) of subdivision (i) of Section 17041, for purposes
of computing limitations on the deductions described in this
section, any reference to "compensation" or "earned income" shall be
a reference to the amount of "compensation" or "earned income"
required to be included in computing "California adjusted gross
income" (as defined in Section 17301.3) for the same taxable year
without regard to the limitation used pursuant to Section 17203 in
computing "total adjusted gross income" (as defined in Section
17301.4) for that taxable year.
(a) The deduction allowed by Section 219 of the Internal Revenue
Code.
(b) The deductions allowed by Sections 162(1) and 404 of the
Internal Revenue Code in the case of an individual who is an employee
within the meaning of Section 401(c)(1) of the Internal Revenue
Code.