Required: Complete the tax return on 2022 Form 540 and Schedule CA (540)

Charlie and Camilla Garry live at 456 Main Street, Roseville, CA 95661. They have two children, Bobby and Bart, ages 7 and 20. Bart is taking a break from the University of San Diego this year. He lives with Charlie and Camilla and works part-time at Wells Fargo Bank, earning W-2 wages of $15,780 in 2022.

Garry's federal adjusted gross income was $94,578 which included $95,598 in wages, $160 interest from Bank of America, $1,820 California income tax refund received in 2022, and ($3,000) long term capital loss. Not included in that amount was $3,600 interest on City of San Diego bonds, and $980 interest on Michigan State bonds. Previously, in 2021, the Garry family used itemized deductions and got full advantage from State Income Tax paid.

Federal itemized deductions were $29,446 and after limitations include:

Home mortgage interest $13,200, average 2022 principal amount $350,000 used to purchase home in 2017.

Home equity loan interest $1,040, principal amount $75,000. Proceeds used to remodel their kitchen in 2018.

Real estate tax $5,400

Personal property tax on value of autos $670

California income tax $8,100 (withholding on 2022 W-2 Forms)

State disability insurance (SDI) $956

Cash donations (verifiable) $4,250

All members of the household enjoyed a full year of qualifying California Health Insurance Coverage during 2022. The family does not owe any California use tax.

The Garry family elect to contribute $200 to the School Supplies for Homeless Children Fund (code 422).

The Social Security numbers are: Charlie 111-22-2020 birth date 1/1/1977; Camilla 222-33-2020 birth date 2/1/1977; Bobby 333-44-5555 birth date 3/1/2015; and Bart 555-66-7777 birth date 4/1/2002.