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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 10. PERSONAL INCOME TAX

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: (14481)

(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. (14482)

(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). (14483)

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. (14484)

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. (14485)

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. (14486)

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). (14487)

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. (14488)

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. (14489)

(a) The deduction allowed by Section 219 of the Internal Revenue Code. (14490)

(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. (14491)

CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (17321-17322) (14492)(Text)

17321. Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided. (14493)

17322. For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371. (14494)

CHAPTER 5. DEFERRED COMPENSATION (17501-17510) (14495)(Text)

17501. (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, shall apply, except as otherwise provided. (14496)

(b) Notwithstanding the specified date contained in paragraph (1) of subdivision (a) of Section 17024.5, Part I of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to pension, profitsharing, stock bonus plans, etc., and Part III of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to rules relating to minimum funding standards and benefit limitations, shall apply, except as otherwise provided, without regard to taxable year to the same extent as applicable for federal income tax purposes. (14497)

(c) The maximum amount of elective deferrals (as defined in Section 402(g)(3)) for the taxable year that may be excluded from gross income under Section 402(g) of the Internal Revenue Code, as applicable for state purposes, shall not exceed the amount of elective deferrals that may be excluded from gross income under Section 402(g) of the Internal Revenue Code, as in effect on January 1, 2010, including additional elective deferrals under Section 414(v) of the Internal Revenue Code, as in effect on January 1, 2010. (14498)

(d) (1) For taxable years beginning on or after January 1, 2002, the basis of any person in the plan, account, or annuity shall be increased by the amount of elective deferrals not excluded as a result of the application of subdivision (c). (14499)

(2) Any basis described in paragraph (1) shall be recovered in the manner specified in Section 17085. (14500)

(e) Notwithstanding the limitations provided in subdivision (c), any income attributable to elective deferrals in taxable years beginning on or after January 1, 2002, in conformance with Part I of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, as applicable for federal and state purposes, shall not be includable in the gross income of the individual for whose benefit the plan or account was established until distributed pursuant to the plan or by operation of law. (14501)

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