CCH Axcess Tax

California Special Allocations for Non-Activities

Federal allocation is followed unless California special allocation codes are used on federal Special Allocations worksheet. If federal allocation uses amounts and the total amount subject to allocation for California is not the same as federal, either use a California special allocation or change the federal allocation to units or percents.

California source amounts for Schedule K-1, column (e) are the same as the total amounts using California law in column (d), unless apportionment is used or an override is entered on the California Schedule K Other Adjustments / Overrides section. An exception exists for some portfolio items, which are assumed to be non-California source and therefore default to zero for Schedule K-1, column (e).

California special allocation codes are shown where applicable on California worksheets and listed in the special allocation sections of this instruction guide.

Schedule K-1 investment income and expense reflect any special allocation made for portfolio items. Use California special allocation codes for investment income and expense only if an override is entered for these items on the California Schedule K Other Adjustments / Overrides section, or to specially allocate passthrough investment income and expense entered on the federal passthrough forms.

Note: The special allocation codes listed below only affect Schedule K-1 and not the activity statements. Refer to the section, California Special Allocation for Activities and Depletion if activity numbers are used on items specially allocated.

All Sources	California Source
55617	-	Working interest income - Oil and gas
55641	55642	Withholding on partnership (% only)
55644	55654	Withholding on nonresidents
55043	55044	Unrecaptured section 1250 gain
55301	55302	Tax-exempt interest income
55761	-	Short term gain rolled over on qual. stock
55765	-	Short term gain qual. small business stock
55807	55808	Section 1231 loss - Trade or business
55319	55320	Section 1231 loss - Rental real estate
55331	55332	Section 1231 loss - Other rental
55344	-	Section 1231 loss - federal column
55809	55810	Section 1231 gain - Trade or business
55321	55322	Section 1231 gain - Rental real estate
55341	55342	Section 1231 gain - Other rental
55605	55604	Section 179 expense
55711	55712	Section 59(e) expenditures
55233	-	Sec. 1256 loss
55769	-	Sec. 1202 capital gains dividends
55631	-	Sec 754 depr. - Trade or bus. rental
55007	-	Sec 754 depr. - Trade or bus. non-rental
55609	-	Sec 754 depr. - Rental real estate
55002	-	Sec 754 depr. - passthrough entities
55713	-	Sec 754 depr. - Other rental
55613	-	Sec 754 amor. - Trade or business
55209	55210	Royalty income
55041	55042	Royalty deductions
55107	55108	Research credit
55205	55610	Rental real estate income (loss)
55215	-	Rental real estate depreciation
55838	55837	Rental real estate credit
55623	55624	Qualified conservation property (100%)
55771	-	Portfolio depreciation (% only)
55045	55046	Portfolio deductions subject to 2% floor
55647	55648	Portfolio deductions (% only)
55773	-	Portfolio amortization (% only)
55303	55304	Other tax-exempt income
55207	55208	Other rental activity income (loss)
55217	-	Other rental activity depreciation
55645	55646	Other portfolio income (% only)
55347	-	Other loss - federal column
55348	55349	Other loss
55643	-	Other items, Schedule K, Line 22 (% only)
55639	55640	Other income (Calif. override amount only)
55005	55006	Other ded. (Calif. override amount only)
55842	55841	Other credits total - override
55803	55804	Other credits (% only)
55901	55902	Other adj. and tax preferences (CA override amount only)
55628	-	Ordinary income depreciation
55603	55602	Ordinary income (loss)
55309	-	Nondeductible meals and entertainment (M & E)
55305	55306	Nondeductible expenses (excluding M & E and franchise tax)
55797	55798	Nonconsenting member tax paid by LLC
55109	55110	New employment credit
55236	-	Net short-term nonportfolio capital gain (loss) - RRE
55240	-	Net short-term nonportfolio capital gain (loss) - ORA
55244	-	Net short-term nonportfolio capital gain (loss) - nonrental
55313	55314	Net Short-term capital gains (losses)
55621	55622	Net short term casualty loss
55231	-	Net Section 1256 gain (loss)
55235	-	Net long-term nonportfolio capital gain (loss) - RRE
55239	-	Net long-term nonportfolio capital gain (loss) - ORA
55243	-	Net long-term nonportfolio capital gain (loss) - nonrental
55317	55318	Net Long-term capital gains (losses)
55805	55806	Net long term casualty gain (loss)
55013	55835	Low-income housing credit
55763	-	Long term gain rolled over on qual. stock
55767	-	Long term gain qual. small business stock
55009	55010	Investment income
55011	55012	Investment expenses
55635	55636	Interest income
55003	55004	Interest expense on investment debts
55607	55608	Guaranteed payments
55103	55856	Gross income from oil and gas
55258	-	Franchise Tax
55844	-	Flow-through research credit
55113	-	Flow-through New employment credit
55223	55224	Enterprise zone sales or use tax credit
55229	55230	Enterprise zone net interest deduction for lenders
55221	55222	Enterprise zone hiring credit recapture
55219	55220	Enterprise zone hiring credit
55227	55228	Enterprise zone business expense deduction recapture
55637	55638	Dividend income
55852	-	Distributions of property
55903	55904	Depreciation adjustment post 1986
55909	55910	Depletion other than oil and gas
55047	-	Deferring income under IRC 108(i)
55048	-	Deferring deduction under IRC 108(i)(2)(A)(1)
55105	55858	Deductions from oil and Gas
55840	55839	Credits for other rental activities
55618	55619	Contribution (100%)
55611	55612	Charitable contributions 50%
55203	55204	Charitable contributions 30%
55211	55212	Charitable contributions 20%
55049	55050	Cash contribution made in subsequent year
55704	-	Capital gains (non-portfolio)
55307	55308	Adjusted gain or loss
55681	55682	ACE adjustment
55905	55906	Accel. depr. of real prop. (pre 1987)
55907	55908	Accel. depr. of leased prop. (pre 1987)
Portfolio Income (Loss)
Deductions
Other Income (Loss)
Deferred Income/Deduction
Adj. and Tax Preferences
Credits
Schedule K Other Information
Income (Loss)
Sec. 754 Adjustment

Schedule K-1 Liabilities
55121	Nonrecourse Liabilities - Ending
55123	Qualified nonrecourse financing - Ending
55125	Recourse Liabilities - Ending
55127	Nonrecourse Liabilities - Beginning
55129	Qualified Nonrecourse Financing - Beginning
55151	Recourse Liabilities - Beginning
Aggregate Gross Receipts
55717	Aggregate gross receipts total
55725	Gross receipts from trade / business depletion prop.
55727	Gross receipts or sales less returns
55729	Gross receipts from passthrough entities
55731	Gross farm income
55733	Trade or business other gross income
55735	Rental real estate gross receipts
55737	Other rental activities gross receipts
55739	Interest income
55741	Dividends
55743	Royalties
55745	Capital gains / losses sales price
55747	Other portfolio gross income
55749	Guaranteed payments
55751	Ordinary gains / losses sales price
55753	1231 gains / losses sales price
55755	Schedule. K other gross income
55757	Gross receipts from Schedule. K depletion properties
55914	Cost of goods sold
55915	Total deductions
55916	Total gross rents
55917	Total gross income (loss) from other rental activities
Schedule. K-1, Intangibles
55827	Interest
55833	Royalties
55829	Dividends
55849	1231 gains / losses
55831	Capital gains / losses
55847	Other
55715	Expenses
Schedule. K-1, Real / Tangible Property
55846	Capital gains / losses
55825	Rents / Royalties
55823	1231 gains / losses
55845	Other
55834	California sales
Schedule. K-1, Unitary Information
55719	Business income
55721	Beginning property
55722	Beginning property, California source
55811	Ending property
55813	Ending property, California source
55815	Payroll
55817	Payroll, California source
55819	Sales
55821	Sales, California source
55310	Annual rent expense
55311	Annual rent expense, California source
Research Credit
55843	Regular credit
55848	Reduced credit
Form 592-B
55924	Total income subject to withholding
55925	Total CA tax withheld
Form 592
55951	Income subject to withholding - Payments to independent contractors
55952	Income subject to withholding - Rents or royalties
55953	Income subject to withholding - Estate distributions
55954	Income subject to withholding - Trust distributions
55955	Income subject to withholding - Distributions to domestic nonresidents
55956	Income subject to withholding - Other
55958	Income subject to withholding - Elective withholding
55959	Income subject to withholding - Elective withholding / Indian tribe
55961	Amount withheld - Payments to independent contractors
55962	Amount withheld - Rents or royalties
55963	Amount withheld - Estate distributions
55964	Amount withheld - Trust distributions
55965	Amount withheld - Distributions to domestic nonresidents
55966	Amount withheld - Other
55968	Amount withheld - Elective withholding
55969	Amount withheld - Elective withholding / Indian tribe
Form 540NR - Composite Return
55920	Total California source income
55921	Deferred compensation
55922	California tax
55923	Credits