TAXABLE YEAR CALIFORNIA SCHEDULE 2025 Apportionment and Allocation of Income

Sep 19, 2026

Upload by Xiajie

California Schedule R for the taxable year 2025 details apportionment and allocation of income across business and nonbusiness categories. It instructs taxpayers to attach the schedule behind the California tax return and lists required supporting schedules and forms for specific filers. The worksheet computes net income after state adjustments, identifies nonbusiness dividends, interest, rental income, royalties, gains, and miscellaneous items, and then determines apportionment percentages and amounts allocable to California.

LanguageEnglish

CategoryForms

FormatPDF

Pages7

Reading Time3 min

AccessFree to download

Taxable Year and Attachment Instructions

General Filing Notes and Special Filer Requirements

Nonbusiness Income (Loss)

Business Income (Loss) Before Apportionment

Apportionment Percentage and California Allocation

Nonbusiness Income (Loss) Allocable to California

TAXABLE YEAR CALIFORNIA SCHEDULE 2025 Apportionment and Allocation of Income R Attach this schedule behind the California tax return and prior to the supporting schedules. For calendar year 2025 or fiscal year beginning month (mm/dd/yyyy) , and ending (mm/dd/yyyy) . | Name as shown on your California tax return. | SSN, ITIN, FEIN, CA corp no. , or CA SOS file no. | | --- | --- | Water’s-Edge Filers Only: If controlled foreign corporations are included in the combined report, attach form FTB 2416. | Complete Schedule R (Side 1 and Side 2) and all applicable Schedules (R-1 through R-7) . See General Information for Schedule R. | | | | | --- | --- | --- | --- | | 1 a Net income (loss) after state adjustments from Form 100 or Form 100W, Side 2, line 17; Form 100S, Side 2, line 14; Form 100X, line 4. Form 565 and Form 568 filers: Enter the total of line 1 through line 11c from Schedule K (565 or 568) less the total of line 12 through line 13f from Schedule K (565 or 568) . . . . . . . . . . .•
b Water’s-edge foreign investment interest offset from form FTB 2424, line 17. . . . . . . . . . . . . . . . . . . . . . . . . . .•
c Total. Combine line 1a and line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .• Nonbusiness Income (Loss) from All Sources. See General Information A for definitions and examples.

2 Dividends included on line 1a and not deducted on Form 100, Side 2, line 11;
Form 100W, Side 2, lines 11a/b; or Form 100S, Side 2, lines 9 and 10 ........• 2 00
3 Interest. Attach schedule ...........................................• 3 00
4 Net income (loss) from the rental of property from Schedule R-3,
line 3, column (c) .................................................• 4 00
5 Royalties. Attach schedule ..........................................• 5 00
6 Gain (loss) from the sale of assets from Schedule R-4, line 2, column (e) ......• 6 00
7 Gain (loss) from sale of a nonbusiness interest in a partnership or LLC.
Attach schedule ..................................................• 7 00
8 Miscellaneous nonbusiness income (loss) . Attach schedule ................• 8 00
9 Total nonbusiness income (loss) . Combine line 2 through line 8 ......................................•
Business Income (Loss) before Apportionment (subject to a separate apportionment formula)
10 Business income (loss) from nonunitary partnership or LLC ................• 10 00
11 Income (loss) from a separate trade or business. Attach supplemental Schedule R .....................................• 11 00
12 Business income (loss) deferred from prior years. See General Information L ..• 12 00
13 Capital gain (loss) netting subject to separate apportionment.
See General Information M..........................................• 13 00
14 Total separately apportionable business income (loss) . Combine line 10 through line 13 ...................•
15 Total business income (loss) subject to apportionment for this trade or business, subtract the sum of line 9
and line 14 from line 1c .....................................................................•
16 Interest offset from Schedule R-5, line 7 or line 16 (California domiciliaries only) .........................•
17 Business income (loss) for this trade or business subject to apportionment. Combine line 15 and line 16 ......•
18 a Apportionment percentage from Schedule R-1, Part A, line 2 or Part B, line 5 ..........................•
b Business income (loss) apportioned to California. Multiply line 17 by line 18a . . . . . . . . . . . . . . . . . . . . . . . . . .• Nonbusiness Income (Loss) Allocable to California. If no income (loss) is allocable to California, do not complete line 19 through line 26, enter-0-on line 27 and go to Side 2, line 28.
19 Dividends and interest income (if taxpayer’s commercial domicile is in California):
a Dividends

FAQs

Where should California Schedule R be attached when filing for 2025?

Attach Schedule R behind the California tax return and prior to the supporting schedules.

What does Schedule R calculate for nonbusiness income?

It totals nonbusiness income categories such as dividends, interest, rental property income, royalties, gains or losses from asset sales, and miscellaneous nonbusiness items, then combines them into total nonbusiness income (loss).

How is income allocated to California on this schedule?

The schedule applies apportionment using the percentage from Schedule R-1, then computes amounts apportioned to California. It also calculates nonbusiness income (loss) allocable to California by completing lines 19 through 27 when applicable.

Sep 19, 2026

Upload by Xiajie