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California Department of Child Support Services
6. Monthly Income Information
Social Security Income
(Taxable)
Other Income (Retirement,
Annuity, SS Other
Relationship, Operating
Losses, etc.)
Short-Term Capital Gains
Long-Term Capital Gains
Line 4e from IRS Form 4952
Unrecaptured
Section 1250 Gain
Nonqualied Dividends
A taxpayer must determine how much income
from Social Security is nontaxable; the remaining
portion of this type of income is taxable. You may
nd the total Social Security benets paid to the
parent in Box 3 on IRS Form SSA-1099. Refer to
IRS tax instructions to determine taxable and
nontaxable amounts.
Other Income (Retirement, Annuity, SS Other
Relationship, Operating Losses, etc.) is other
taxable income not described in any other
data entry elds in this table. These amounts
can include pensions and annuities, rental real
estate gains/losses, spousal support for another
relationship, lottery or gambling winnings and
miscellaneous income. Do not include income
from prior year state tax refunds.
You may enter either a positive or a negative
number in the
Other Income (Retirement, Annuity,
SS Other Relationship, Operating Losses, etc.)
eld.
Schedule D of the parent’s tax return
You may enter either a positive or a negative
number in the Short Term Capital Gains eld.
Schedule D of the parent’s tax return
You may enter either a positive or a negative
number in the Long-Term Capital Gains eld.
Information about the Investment Interest Expense
Deduction can be found on IRS Form 4952.
You may enter only a positive number in the Line
4e from Form 4952 eld.
Schedule D of the parent’s tax return
You may enter either a positive or a negative
number in the Unrecaptured Section 1250 Gain
eld.
Nonqualied/ordinary dividends are distributions
of money, stock or other property usually paid by a
corporation.
You may nd the parent’s nonqualied dividends
reported on his or her tax return—see the Ordinary
Dividends line.
IRS Tax Topic 423 , Social Security and
Equivalent Railroad Retirement Benets
www.irs.gov/taxtopics/tc423.html
IRS Instructions for form 1040,
www.irs.gov/pub/irs-pdf/i1040sca.pdf
(Search for Social Security Benets.)
IRS Publication 915 , Social Security and
Equivalent Railroad Retirement Benets
www.irs.gov/pub/irs-pdf/p915.pdf
IRS Instructions for Schedule D,
www.irs.gov/pub/irs-pdf/i1040sd.pdf
IRS Instructions for Schedule D,
www.irs.gov/pub/irs-pdf/i1040sd.pdf
IRS Form 4952, Investment Interest Expense
Deduction
www.irs.gov/pub/irs-pdf/f4952.pdf
IRS Instructions for Schedule D, Instructions for
the Unrecaptured Section 1250 Gain Worksheet,
www.irs.gov/instructions/i1040sd/ch02.html
IRS Teletax Topic 404, Dividends,
www.irs.gov/taxtopics/tc404.html
IRS Publication 550, Investment Income and
Expenses, www.irs.gov/pub/irs-pdf/p550.pdf
Name of eld Explanation/Where to nd information on tax return Where to nd IRS reference