Federal Electronic Filing Instructions

Tax Year 2023

You are responsible for confirming the status of your electronically filed
return. You can confirm the status of your return by going to
https://www.taxact.com/ef/efile-center. You will need to enter the primary social
security number and last name on the return along with your ZIP code.

Self Select PIN: You do not need to mail any paper signature forms to the IRS. Your
return has been successfully filed once you receive your acceptance from the IRS.

Balance Due:
A direct withdrawal of the balance due ($1,568) will be scheduled for April 5, 2024
once the return is accepted by the IRS.

Federal Electronic Filing Instructions Page 1

 Department of the Treasury-Internal Revenue Service

1040 2023
Form
U.S. Individual Income Tax Return OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space.

For the year Jan. 1–Dec. 31, 2023, or other tax year beginning , 2023, ending See separate instructions.
Your first name and middle initial Last name Your social security number
Zin M Zaw 610-47-2745
If joint return, spouse's first name and middle initial Last name Spouse's social security number
Tun M Aung 605-44-3144
Home address (number and street). If you have a P.O. box, see instructions. Apt. no. Presidential Election Campaign
4539 Stevenson Blvd Check here if you, or your
City, town, or post office. If you have a foreign address, also complete spaces below. spouse if filing jointly, want $3
State ZIP code
to go to this fund. Checking a
Fremont CA 94538 box below will not change
Foreign country name Foreign province/state/county Foreign postal code your tax or refund.
You Spouse

Filing Status Single Head of household (HOH)

Check only
X Married filing jointly (even if only one had income)
one box. Married filing separately (MFS) Qualifying surviving spouse (QSS)
If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the
qualifying person is a child but not your dependent:

Digital At any time during 2023, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
Assets exchange, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) . . Yes X No
Standard Someone can claim: You as a dependent Your spouse as a dependent

EFILE COPY
Deduction Spouse itemizes on a separate return or you were a dual-status alien

Age/Blindness You: Were born before January 2, 1959 Are blind Spouse: Was born before January 2, 1959 Is blind
Dependents (see instructions): (2) Social security (3) Relationship (4) Check if qualifies for (see instructions):
(1) First name number to you Child tax credit Credit for other dependents
Last name
If more
than four John Kwa 609-79-7688 Son X
dependents,
see instructions
and check
here . .
1a Total amount from Form(s) W-2, box 1 (see instructions) . . . . . . . . . . . . . . . . . . . . . . 1a 159,680.
Income
b Household employee wages not reported on Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . 1b
Attach Form(s) c Tip income not reported on line 1a (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 1c
W-2 here. Also
d Medicaid waiver payments not reported on Form(s) W-2 (see instructions) . . . . . . . . . . . . . 1d
attach Forms
W-2G and e Taxable dependent care benefits from Form 2441, line 26 . . . . . . . . . . . . . . . . . . . . . 1e
1099-R if tax f Employer-provided adoption benefits from Form 8839, line 29 . . . . . . . . . . . . . . . . . . . 1f
was withheld.
g Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g
If you did not
get a Form h Other earned income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1h
W-2, see i Nontaxable combat pay election (see instructions) . . . . . . . . . . . 1i
instructions.
z Add lines 1a through 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1z 159,680.
Attach Sch. B 2a Tax-exempt interest . . . . 2a b Taxable interest . . . . . . . . . 2b
if required. 3a Qualified dividends . . . . . 3a b Ordinary dividends . . . . . . . . 3b
4a IRA distributions . . . . . . 4a b Taxable amount . . . . . . . . . 4b
Standard
Deduction for- 5a Pensions and annuities . . . 5a b Taxable amount . . . . . . . . . 5b
Single or 6a Social security benefits . . . 6a b Taxable amount . . . . . . . . . 6b
Married filing
separately, c If you elect to use the lump-sum election method, check here (see instructions) . . . . . . . .
$13,850
Married filing
7 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . . . . . . 7
jointly or 8 Additional income from Schedule 1, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 -6,526.
Qualifying
surviving spouse, 9 Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income. . . . . . . . . . . . . . . . . 9 153,154.
$27,700
10 Adjustments to income from Schedule 1, line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Head of
household, 11 Subtract line 10 from line 9. This is your adjusted gross income . . . . . . . . . . . . . . . . . . 11 153,154.
$20,800
If you checked
12 Standard deduction or itemized deductions (from Schedule A). . . . . . . . . . . . . . . . . . 12 30,501.
any box under 13 Qualified business income deduction from Form 8995 or Form 8995-A . . . . . . . . . . . . . . . 13
Standard
Deduction, 14 Add lines 12 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 30,501.
see instructions.
15 Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income . . . . . . . . . 15 122,653.
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. Form 1040 (2023)

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Form 1040 (2023) Zin M Zaw and Tun M Aung 610-47-2745 Page 2

Tax and 16 Tax (see instructions). Check if any from Form(s):1 8814 2 4972 3 . . . 16 17,599.
Credits 17 Amount from Schedule 2, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Add lines 16 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 17,599.
19 Child tax credit or credit for other dependents from Schedule 8812 . . . . . . . . . . . . . . . . 19 2,000.
20 Amount from Schedule 3, line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Add lines 19 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 2,000.
22 Subtract line 21 from line 18. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . 22 15,599.
23 Other taxes, including self-employment tax, from Schedule 2, line 21 . . . . . . . . . . . . . . . . 23
24 Add lines 22 and 23. This is your total tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 15,599.
Payments 25 Federal income tax withheld from:
a Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25a 14,031.
b Form(s) 1099 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b
c Other forms (see instructions) . . . . . . . . . . . . . . . . . . . . . 25c
d Add lines 25a through 25c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25d 14,031.
If you have a 26 2023 estimated tax payments and amount applied from 2022 return . . . . . . . . . . . . . . . . 26
qualifying child, 27 Earned income credit (EIC) . . . . . . . . . . . . . . . . . . . . . . NO
. 27
attach Sch. EIC.
28 Additional child tax credit from Schedule 8812 . . . . . . . . . . . . . 28
29 American opportunity credit from Form 8863, line 8 . . . . . . . . . . . 29
30 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Amount from Schedule 3, line 15 . . . . . . . . . . . . . . . . . . . . 31
32 Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits . . . . . 32 0.
33 Add lines 25d, 26, and 32. These are your total payments . . . . . . . . . . . . . . . . . . . . . 33 14,031.

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Refund 34 If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid. . . . 34 0.
35a Amount of line 34 you want refunded to you. If Form 8888 is attached, check here
. . . . . . . 35a 0.
Direct deposit? b Routing numberXXXXXX c Type: Checking Savings
See instructions.
d Account numberXXXXXX
36 Amount of line 34 you want applied to your 2024 estimated tax . . . . . 36
Amount 37 Subtract line 33 from line 24. This is the amount you owe.
You Owe For details on how to pay, go to www.irs.gov/Payments or see instructions . . . . . . . . . . . . . 37 1,568.
38 Estimated tax penalty (see instructions) . . . . . . . . . . . . . . . . . 38
Third Party Do you want to allow another person to discuss this return with the IRS? See
Designee instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes. Complete below. No
Designee's Phone Personal identification
name no. number (PIN)

Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here If the IRS sent you an Identity
Your signature Date Your occupation
Protection PIN, enter it here
Joint return? Registered Nurse (see inst.)
See instructions.
Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent your spouse an
Keep a copy for
Identity Protection PIN, enter it here
your records.
School Bus Driver (see inst.)

Phone no. (510)458-7478 Email address

Preparer's signature Date PTIN Check if:
Paid Self-employed
Preparer Preparer's name Phone no.
Use Only Firm's name
Firm's address
Firm's EIN
Go towww.irs.gov/Form1040 for instructions and the latest information. Form 1040 (2023)

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SCHEDULE 1 Additional Income and Adjustments to Income OMB No. 1545-0074

(Form 1040)

Department of the Treasury

Attach to Form 1040, 1040-SR, or 1040-NR. 2023
Attachment
Internal Revenue Service Go to www.irs.gov/Form1040 for instructions and the latest information. Sequence No. 01
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
Zin M Zaw and Tun M Aung 610-47-2745
Part I Additional Income
1 Taxable refunds, credits, or offsets of state and local income taxes 1
2a Alimony received 2a
b Date of original divorce or separation agreement (see instructions):
3 Business income or (loss). Attach Schedule C 3
4 Other gains or (losses). Attach Form 4797 4
5 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 5 -6,526.
6 Farm income or (loss). Attach Schedule F 6
7 Unemployment compensation 7
8 Other income:
a Net operating loss 8a ( )
b Gambling 8b
c Cancellation of debt 8c
d Foreign earned income exclusion from Form 2555 8d ( )
e Income from Form 8853 8e
f Income from Form 8889 8f

EFILE COPY
g Alaska Permanent Fund dividends 8g
h Jury duty pay 8h
i Prizes and awards 8i
j Activity not engaged in for profit income 8j
k Stock options 8k
l Income from the rental of personal property if you engaged in the rental
for profit but were not in the business of renting such property 8l
m Olympic and Paralympic medals and USOC prize money (see
instructions) 8m
n Section 951(a) inclusion (see instructions) 8n
o Section 951A(a) inclusion (see instructions) 8o
p Section 461(l) excess business loss adjustment 8p
q Taxable distributions from an ABLE account (see instructions) 8q
r Scholarship and fellowship grants not reported on Form W-2 8r
s Nontaxable amount of Medicaid waiver payments included on Form
1040, line 1a or 1d 8s ( )
t Pension or annuity from a nonqualifed deferred compensation plan or
a nongovernmental section 457 plan 8t
u Wages earned while incarcerated 8u
z Other income. List type and amount:
8z
9 Total other income. Add lines 8a through 8z 9
10 Combine lines 1 through 7 and 9. This is your additional income. Enter here and on Form 1040,
1040-SR, or 1040-NR, line 8 10 -6,526.
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 1 (Form 1040) 2023
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Zin M Zaw and Tun M Aung 610-47-2745
Schedule 1 (Form 1040) 2023 Page 2
Part II Adjustments to Income
11 Educator expenses 11
12 Certain business expenses of reservists, performing artists, and fee-basis government
officials. Attach Form 2106 12
13 Health savings account deduction. Attach Form 8889 13
14 Moving expenses for members of the Armed Forces. Attach Form 3903 14
15 Deductible part of self-employment tax. Attach Schedule SE 15
16 Self-employed SEP, SIMPLE, and qualified plans 16
17 Self-employed health insurance deduction 17
18 Penalty on early withdrawal of savings 18
19a Alimony paid 19a
b Recipient's SSN
c Date of original divorce or separation agreement (see instructions):
20 IRA deduction 20
21 Student loan interest deduction 21
22 Reserved for future use 22
23 Archer MSA deduction 23
24 Other adjustments:
a Jury duty pay (see instructions) 24a
b Deductible expenses related to income reported on line 8I from
the rental of personal property engaged in for profit 24b

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c Nontaxable amount of the value of Olympic and Paralympic
medals and USOC prize money reported on line 8m 24c
d Reforestation amortization and expenses 24d
e Repayment of supplemental unemployment benefits under the
Trade Act of 1974 24e
f Contributions to section 501(c)(18)(D) pension plans 24f
g Contributions by certain chaplains to section 403(b) plans 24g
h Attorney fees and court costs for actions involving certain
unlawful discrimination claims (see instructions) 24h
i Attorney fees and court costs you paid in connection with an
award from the IRS for information you provided that helped the
IRS detect tax law violations 24i
j Housing deduction from Form 2555 24j
k Excess deductions of section 67(e) expenses from Schedule K-1
(Form 1041) 24k
z Other adjustments. List type and amount:
24z
25 Total other adjustments. Add lines 24a through 24z 25
26 Add lines 11 through 23 and 25. These are your adjustments to income. Enter here and on
Form 1040, 1040-SR, or 1040-NR, line 10 26 0.
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SCHEDULE A Itemized Deductions OMB No. 1545-0074

(Form 1040)
Department of the Treasury
Attach to Form 1040 or 1040-SR.
Go to www.irs.gov/ScheduleA for instructions and the latest information. 2023
Attachment
Internal Revenue Service Caution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16. Sequence No. 07
Name(s) shown on Form 1040 or 1040-SR Your social security number
Zin M Zaw and Tun M Aung 610-47-2745
Medical Caution: Do not include expenses reimbursed or paid by others.
and 1 Medical and dental expenses (see instructions) 1 6,520.
Dental 2 Enter amount from Form 1040 or 1040-SR,
Expenses line 11 2 153,154.
3 Multiply line 2 by 7.5% (0.075) 3 11,487.
4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- 4 0.
Taxes You 5 State and local taxes.
Paid a State and local income taxes or general sales taxes. You may include either
income taxes or general sales taxes on line 5a, but not both. If you elect to
include general sales taxes instead of income taxes, check this box 5a 8,284.
b State and local real estate taxes (see instructions) 5b 7,358.
c State and local personal property taxes 5c 3,000.
d Add lines 5a through 5c 5d 18,642.
e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) 5e 10,000.
6 Other taxes. List type and amount:
6

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7 Add lines 5e and 6 7 10,000.
Interest 8 Home mortgage interest and points. If you didn't use all of your home
You Paid mortgage loan(s) to buy, build, or improve your home, see instructions and
Caution: Your check this box
mortgage interest a Home mortgage interest and points reported to you on Form 1098.
deduction may See instructions if limited 8a 7,901.
be limited. See b Home mortgage interest not reported to you on Form 1098. See
instructions. instructions if limited. If paid to the person from whom you bought the
home, see instructions and show that person's name, identifying no.,
and address 8b

c Points not reported to you on Form 1098. See instructions for special rules 8c
d Reserved for future use 8d
e Add lines 8a through 8c 8e 7,901.
9 Investment interest. Attach Form 4952 if required. See instructions. 9
10 Add lines 8e and 9 10 7,901.
Gifts to 11 Gifts by cash or check. If you made any gift of $250 or more, see
Charity instructions 11 12,120.
Caution: If you 12 Other than by cash or check. If you made any gift of $250 or more,
made a gift and see instructions. You must attach Form 8283 if over $500 12 480.
got a benefit for it, 13 Carryover from prior year 13
see instructions. 14 Add lines 11 through 13 14 12,600.
15 Casualty and theft loss(es) from a federally declared disaster (other than net qualified disaster
losses). Attach Form 4684 and enter the amount from line 18 of that form. See instructions 15 0.
Other 16 Other – from list in instructions. List type and amount:
Itemized
16 0.
Total 17 Add the amounts in the far right column for lines 4 through 16. Also, enter this amount on Form
Itemized 1040 or 1040-SR, line 12 17 30,501.
Deductions 18 If you elect to itemize deductions even though they are less than your standard deduction,
check this box
For Paperwork Reduction Act Notice, see the Instructions for Form 1040. Schedule A (Form 1040) 2023
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 OMB No. 1545-0074
SCHEDULE E Supplemental Income and Loss
(Form 1040)

Department of the Treasury

(From rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)
Attach to Form 1040, 1040-SR, 1040-NR, or 1041.
2023
Attachment
Internal Revenue Service Go to www.irs.gov/ScheduleE for instructions and the latest information. Sequence No. 13
Name(s) shown on return Your social security number

Zin M Zaw and Tun M Aung 610-47-2745

Part I Income or Loss From Rental Real Estate and Royalties
Note: If you are in the business of renting personal property, use Schedule C. See instructions. If you are an individual, report farm rental
income or loss from Form 4835 on page 2, line 40.
A Did you make any payments in 2023 that would require you to file Form(s) 1099? See instructions Yes X No
B If "Yes," did you or will you file required Form(s) 1099? Yes No
1a Physical address of each property (street, city, state, ZIP code)
A 1735 Truckee Ln, Stockton, CA 95206
B
C
1b Type of Property 2 For each rental real estate property listed Fair Rental Personal Use
QJV
(from list below) above, report the number of fair rental and Days Days
personal use days. Check the QJV box
A 1 only if you meet the requirements to file as
A 90 16
B a qualified joint venture. See instructions. B
C C
Type of Property:
1 Single Family Residence 3 Vacation/Short-Term Rental 5 Land 7 Self-Rental

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2 Multi-Family Residence 4 Commercial 6 Royalties 8 Other (describe)
Properties:
Income: A B C
3 Rents received 3 1,500.
4 Royalties received 4
Expenses:
5 Advertising 5 500.
6 Auto and travel (see instructions) 6
7 Cleaning and maintenance 7
8 Commissions 8
9 Insurance 9
10 Legal and other professional fees 10
11 Management fees 11 400.
12 Mortgage interest paid to banks, etc. (see instructions) 12 3,647.
13 Other interest 13
14 Repairs 14
15 Supplies 15
16 Taxes 16 3,479.
17 Utilities 17
18 Depreciation expense or depletion 18
19 Other (list) 19
20 Total expenses. Add lines 5 through 19 20 8,026. 0. 0.
21 Subtract line 20 from line 3 (rents) and/or 4 (royalties). If result
is a (loss), see instructions to find out if you must file Form 6198 21 -6,526. 0. 0.
22 Deductible rental real estate loss after limitation, if any,
on Form 8582 (see instructions) 22 ( 6,526. )( 0. )( 0. )
23a Total of all amounts reported on line 3 for all rental properties 23a 1,500.
b Total of all amounts reported on line 4 for all royalty properties 23b 0.
c Total of all amounts reported on line 12 for all properties 23c 3,647.
d Total of all amounts reported on line 18 for all properties 23d 0.
e Total of all amounts reported on line 20 for all properties 23e 8,026.
24 Income. Add positive amounts shown on line 21. Do not include any losses 24 0.
25 Losses. Add royalty losses from line 21 and rental real estate losses from line 22. Enter total losses here 25 ( 6,526.)
26 Total rental real estate and royalty income or (loss). Combine lines 24 and 25. Enter the result here.
If Parts II, III, and IV, and line 40 on page 2 do not apply to you, also enter this amount on Schedule 1
(Form 1040), line 5. Otherwise, include this amount in the total on line 41 on page 2 26 -6,526.
For Paperwork Reduction Act Notice, see the separate instructions. Schedule E (Form 1040) 2023
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NPA -6,526.
SCHEDULE 8812 Credits for Qualifying Children OMB No. 1545-0074
(Form 1040)
and Other Dependents 2023
Attach to Form 1040, 1040-SR, or 1040-NR. Attachment
Department of the Treasury
Internal Revenue Service Go to www.irs.gov/Schedule8812 for instructions and the latest information. Sequence No. 47
Name(s) shown on return Your social security number
Zin M Zaw and Tun M Aung 610-47-2745
Part I Child Tax Credit and Credit for Other Dependents
1 Enter the amount from line 11 of your Form 1040, 1040-SR, or 1040-NR 1 153,154.
2a Enter income from Puerto Rico that you excluded 2a
b Enter the amounts from lines 45 and 50 of your Form 2555 2b
c Enter the amount from line 15 of your Form 4563 2c
d Add lines 2a through 2c 2d
3 Add lines 1 and 2d 3 153,154.
4 Number of qualifying children under age 17 with the required social security number 4 1
5 Multiply line 4 by $2,000 5 2,000.
6 Number of other dependents, including any qualifying children who are not under age
17 or who do not have the required social security number 6 0
Caution: Do not include yourself, your spouse, or anyone who is not a U.S. citizen, U.S. national, or U.S. resident
alien. Also, do not include anyone you included on line 4.
7 Multiply line 6 by $500 7
8 Add lines 5 and 7 8 2,000.

EFILE COPY
9 Enter the amount shown below for your filing status.
• Married filing jointly—$400,000
• All other filing statuses—$200,000 } 9 400,000.
10 Subtract line 9 from line 3.
• If zero or less, enter -0-.
• If more than zero and not a multiple of $1,000, enter the next multiple of $1,000. For
example, if the result is $425, enter $1,000; if the result is $1,025, enter $2,000, etc. } 10
11 Multiply line 10 by 5% (0.05) 11
12 Is the amount on line 8 more than the amount on line 11? 12 2,000.
No. STOP. You cannot take the child tax credit, credit for other dependents, or additional child tax credit.
Skip Parts II-A and II-B. Enter -0- on lines 14 and 27.
X Yes. Subtract line 11 from line 8. Enter the result.
13 Enter the amount from Credit Limit Worksheet A 13 17,599.
14 Enter the smaller of line 12 or 13. This is your child tax credit and credit for other dependents 14 2,000.
Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 19.
If the amount on line 12 is more than the amount on line 14, you may be able to take the additional child tax credit
on Form 1040, 1040-SR, or 1040-NR, line 28. Complete your Form 1040, 1040-SR, or 1040-NR through line 27
(also complete Schedule 3, line 11) before completing Part II-A.
For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 8812 (Form 1040) 2023
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Schedule 8812 (Form 1040) 2023 Page 2
Part II-A Additional Child Tax Credit for All Filers
Caution: If you file Form 2555, you cannot claim the additional child tax credit.
15 Check this box if you do not want to claim the additional child tax credit. Skip Parts II-A and II-B. Enter -0- on line 27
16a Subtract line 14 from line 12. If zero, stop here; you cannot take the additional child tax credit. Skip Parts II-A
and II-B. Enter -0- on line 27 16a
b Number of qualifying children under 17 with the required social security number: 0 x $1,600.
Enter the result. If zero, stop here; you cannot claim the additional child tax credit. Skip Parts II-A and II-B.
Enter -0- on line 27 16b
TIP: The number of children you use for this line is the same as the number of children you used for line 4.
17 Enter the smaller of line 16a or line 16b 17
18a Earned income (see instructions) 18a
b Nontaxable combat pay (see instructions) 18b
19 Is the amount on line 18a more than $2,500?
No. Leave line 19 blank and enter -0- on line 20.
Yes. Subtract $2,500 from the amount on line 18a. Enter the result 19
20 Multiply the amount on line 19 by 15% (0.15) and enter the result 20
Next. On line 16b, is the amount $4,800 or more?
No. If you are a bona fide resident of Puerto Rico, go to line 21. Otherwise, skip Part II-B and enter the
smaller of line 17 or line 20 on line 27.
Yes. If line 20 is equal to or more than line 17, skip Part II-B and enter the amount from line 17 on line 27.
Otherwise, go to line 21.

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Part II-B Certain Filers Who Have Three or More Qualifying Children and Bona Fide Residents of Puerto Rico
21 Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2,
boxes 4 and 6. If married filing jointly, include your spouse’s amounts with yours. If
your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, or
if you are a bonna fide resident of Puerto Rico, see instructions 21
22 Enter the total of the amounts from Schedule 1 (Form 1040), line 15; Schedule 2 (Form
1040), line 5; Schedule 2 (Form 1040), line 6; and Schedule 2 (Form 1040), line 13 22
23 Add lines 21 and 22 23
24 1040 and
1040-SR filers: Enter the total of the amounts from Form 1040 or 1040-SR, line 27,
and Schedule 3 (Form 1040), line 11.
1040-NR filers: Enter the amount from Schedule 3 (Form 1040), line 11.
} 24
25 Subtract line 24 from line 23. If zero or less, enter -0- 25
26 Enter the larger of line 20 or line 25 26
Next, enter the smaller of line 17 or line 26 on line 27.
Part II-C Additional Child Tax Credit
27 This is your additional child tax credit. Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 28 27
UYA Schedule 8812 (Form 1040) 2023
Form 8995 Qualified Business Income Deduction OMB No. 1545-2294

Simplified Computation
Attach to your tax return.
2023
Department of the Treasury Attachment
Internal Revenue Service Go to www.irs.gov/Form8995 for instructions and the latest information. Sequence No. 55
Name(s) shown on return Your taxpayer identification number

Zin M Zaw and Tun M Aung 610-47-2745

Note. You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or
business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction
passed through from an agricultural or horticultural cooperative. See instructions.
Use this form if your taxable income, before your qualified business income deduction, is at or below $182,100 ($364,200 if married
filing jointly), and you aren't a patron of an agricultural or horticultural cooperative.
1 (a) Trade, business, or aggregation name (b) Taxpayer (c) Qualified business
identification number income or (loss)

ii

iii

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iv

v
2 Total qualified business income or (loss). Combine lines 1i through 1v,
column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Qualified business net (loss) carryforward from the prior year . . . . . . . . . . . . . . 3 ( 7,887. )
4 Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0- . . . . . 4
5 Qualified business income component. Multiply line 4 by 20% (0.20). . . . . . . . . . . . . . . . . . . . . . . . 5
6 Qualified REIT dividends and publicly traded partnership (PTP) income or (loss)
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Qualified REIT dividends and qualified PTP (loss) carryforward from the prior
year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 ( )
8 Total qualified REIT dividends and PTP income. Combine lines 6 and 7. If zero
or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 REIT and PTP component. Multiply line 8 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Qualified business income deduction before the income limitation. Add lines 5 and 9 . . . . . . . . . . . . . . . . 10
11 Taxable income before qualified business income deduction (see instructions) . . . . 11 122,653.
12 Enter your net capital gain, if any, increased by any qualified dividends
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Subtract line 12 from line 11. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 13 122,653.
14 Income limitation. Multiply line 13 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 24,531.
15 Qualified business income deduction. Enter the smaller of line 10 or line 14. Also enter this amount on
the applicable line of your return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Total qualified business (loss) carryforward. Combine lines 2 and 3. If greater than zero, enter -0-. . . . . . . . . . 16 ( 7,887. )
17 Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 6 and 7. If greater than
zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 ( )
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Form 8995 (2023)
UYA
Form 8582 Passive Activity Loss Limitations OMB No. 1545-1008

Department of the Treasury

See separate instructions.
Attach to Form 1040, 1040-SR, or 1041. 2023
Attachment
Internal Revenue Service Go to www.irs.gov/Form8582 for instructions and the latest information. Sequence No. 858
Name(s) shown on return Identifying number

Zin M Zaw and Tun M Aung 610-47-2745

Part I 2023 Passive Activity Loss
Caution: Complete Parts IV and V before completing Part I.
Rental Real Estate Activities With Active Participation (For the definition of active participation, see Special
Allowance for Rental Real Estate Activities in the instructions.)
1a Activities with net income (enter the amount from Part IV, column (a)) 1a 0.
b Activities with net loss (enter the amount from Part IV, column (b)) 1b ( 0.)
c Prior years' unallowed losses (enter the amount from Part IV, column (c)) 1c (19,185.)
d Combine lines 1a, 1b, and 1c 1d -19,185.
All Other Passive Activities
2a Activities with net income (enter the amount from Part V, column (a)) 2a 0.
b Activities with net loss (enter the amount from Part V, column (b)) 2b ( 0.)
c Prior years' unallowed losses (enter the amount from Part V, column (c)) 2c ( 0.)
d Combine lines 2a, 2b, and 2c 2d 0.
3 Combine lines 1d and 2d and subtract any prior year unallowed CRD. See instructions. If this line is
zero or more, stop here and include this form with your return; all losses are allowed, including any
prior year unallowed losses entered on line 1c or 2c. Report the losses on the forms and schedules

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normally used 3 -19,185.
If line 3 is a loss and: Line 1d is a loss, go to Part II.
Line 2d is a loss (and line 1d is zero or more), skip Part II and go to line 10.

Caution: If your filing status is married filing separately and you lived with your spouse at any time during the year, do not complete
Part II. Instead, go to line 10.
Part II Special Allowance for Rental Real Estate Activities With Active Participation
Note: Enter all numbers in Part II as positive amounts. See instructions for an example.
4 Enter the smaller of the loss on line 1d or the loss on line 3 4 19,185.
5 Enter $150,000. If married filing separately, see instructions 5 150,000.
6 Enter modified adjusted gross income, but not less than zero. See instructions 6 153,154.
Note: If line 6 is greater than or equal to line 5, skip lines 7 and 8 and enter -0-
on line 9. Otherwise, go to line 7.
7 Subtract line 6 from line 5 7 0.
8 Multiply line 7 by 50% (0.50). Do not enter more than $25,000. If married filing separately, see instructions 8 0.
9 Enter the smaller of line 4 or line 8. If line 3 includes any CRD, see instructions 9 0.
Part III Total Losses Allowed
10 Add the income, if any, on lines 1a and 2a and enter the total 10 0.
11 Total losses allowed from all passive activities for 2023. Add lines 9 and 10. See instructions to find
out how to report the losses on your tax return 11 0.
Part IV Complete This Part Before Part I, Lines 1a, 1b, and 1c. See instructions.
Current year Prior years Overall gain or loss
Name of activity
(a) Net income (b) Net loss (c) Unallowed
(d) Gain (e) Loss
(line 1a) (line 1b) loss (line 1c)
Second home 0. 0. -19,185. 0. -19,185.
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.

Total. Enter on Part I, lines 1a, 1b, and 1c 0. 0. -19,185.

For Paperwork Reduction Act Notice, see instructions. Form 8582 (2023)
UYA
Form 8582 (2023) Zin M Zaw and Tun M Aung 610-47-2745 Page 2
Part V Complete This Part Before Part I, Lines 2a, 2b, and 2c. See instructions.
Current year Prior years Overall gain or loss
Name of activity
(a) Net income (b) Net loss (c) Unallowed
(d) Gain (e) Loss
(line 2a) (line 2b) loss (line 2c)
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.
0. 0. 0. 0. 0.

Total. Enter on Part I, lines 2a, 2b, and 2c 0. 0. 0.

Part VI Use This Part if an Amount Is Shown on Part II, Line 9. See instructions.
Form or schedule (d) Subtract
Name of activity and line number (a) Loss (b) Ratio (c) Special column (c) from
to be reported on allowance column (a).
(see instructions)
Second home Sch E L22 -19,185. 1.000000 0. -19,185.
0. 0.000000 0. 0.
0. 0.000000 0. 0.
0. 0.000000 0. 0.

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0. 0.000000 0. 0.
Total -19,185. 1.00 0. -19,185.
Part VII Allocation of Unallowed Losses. See instructions.
Form or schedule
Name of activity and line number (a) Loss (b) Ratio (c) Unallowed loss
to be reported on
(see instructions)
Second home Sch E L22 -19,185. 1.000000 -19,185.
0. 0.000000 0.
0. 0.000000 0.
0. 0.000000 0.
0. 0.000000 0.
Total -19,185. 1.00 -19,185.
Part VIII Allowed Losses. See instructions.
Form or schedule
Name of activity and line number (a) Loss (b) Unallowed loss (c) Allowed loss
to be reported on
(see instructions)
Second home Sch E L22 -19,185. -19,185. 0.
0. 0. 0.
0. 0. 0.
0. 0. 0.
0. 0. 0.
Total -19,185. -19,185. 0.
UYA Form 8582 (2023)
 Depreciation and Amortization OMB No. 1545-0172
Form 4562 (Including Information on Listed Property)
2023
Attach to your tax return.
Department of the Treasury Attachment
Internal Revenue Service Go to www.irs.gov/Form4562 for instructions and the latest information. Sequence No. 179
Name(s) shown on return Business or activity to which this form relates Identifying number

Zin M Zaw and Tun M Aung Second home 610-47-2745

Part I Election To Expense Certain Property Under Section 179
Note: If you have any listed property, complete Part V before you complete Part I.
1 Maximum amount (see instructions) 1
2 Total cost of section 179 property placed in service (see instructions) 2
3 Threshold cost of section 179 property before reduction in limitation (see instructions) 3
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- 4 0.
5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing
separately, see instructions 5 0.
6 (a) Description of property (b) Cost (business use only) (c) Elected cost

7 Listed property. Enter the amount from line 29 7

8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 8
9 Tentative deduction. Enter the smaller of line 5 or line 8 9
10 Carryover of disallowed deduction from line 13 of your 2022 Form 4562 10
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See instructions 11

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12 Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11 12
13 Carryover of disallowed deduction to 2024. Add lines 9 and 10, less line 12 13
Note: Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II Special Depreciation Allowance and Other Depreciation ( Don't include listed property. See instructions. )
14 Special depreciation allowance for qualified property (other than listed property) placed in service
during the tax year. See instructions 14
15 Property subject to section 168(f)(1) election 15
16 Other depreciation (including ACRS) 16
Part III MACRS Depreciation ( Don't include listed property. See instructions. )
Section A
17 MACRS deductions for assets placed in service in tax years beginning before 2023 17 8,450.
18 If you are electing to group any assets placed in service during the tax year into one or more general
asset accounts, check here
Section B—Assets Placed in Service During 2023 Tax Year Using the General Depreciation System
(b) Month and (c) Basis for depreciation
(d) Recovery
(a) Classification of property year placed in (business/investment use (e) Convention (f) Method (g) Depreciation deduction
period
service only—see instructions)
19a 3-year property
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property
g 25-year property 25 yrs. S/L
h Residential rental 27.5 yrs. MM S/L
property 27.5 yrs. MM S/L
i Nonresidential real 39 yrs. MM S/L
property MM S/L
Section C—Assets Placed in Service During 2023 Tax Year Using the Alternative Depreciation System
20a Class life S/L
b 12-year 12 yrs. S/L
c 30-year 30 yrs. MM S/L
d 40-year 40 yrs. MM S/L
Part IV Summary (See instructions.)
21 Listed property. Enter amount from line 28 21
22 Total. Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21.
Enter here and on the appropriate lines of your return. Partnerships and S corporations—see instructions 22 8,450.
23 For assets shown above and placed in service during the current year,
enter the portion of the basis attributable to section 263A costs 23
For Paperwork Reduction Act Notice, see separate instructions. Form 4562 (2023)
UYA
Form 4562 (2023) Zin M Zaw and Tun M Second home 610-47-2745 Page 2
Part V Listed Property (Include automobiles, certain other vehicles, certain aircraft, and property used for
entertainment, recreation, or amusement.)
Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a,
24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section A—Depreciation and Other Information (Caution: See the instructions for limits for passenger automobiles.)
24a Do you have evidence to support the business/investment use claimed? Yes No 24b If "Yes," is the evidence written? Yes No
(c) (e) (i)
(a) (b) (f) (g) (h)
(d) Basis for depreciation Elected
Type of property (list Date placed Recovery Method/ Depreciation
Cost or other basis (business/investment section 179
vehicles first) in service period Convention deduction
use only) cost
25 Special depreciation allowance for qualified listed property placed in service during the tax
year and used more than 50% in a qualified business use. See instructions 25
26 Property used more than 50% in a qualified business use:
%
%
%
27 Property used 50% or less in a qualified business use:
car 01/01/2137.50% S/L -
% S/L -
% S/L -
28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28
29 Add amounts in column (i), line 26. Enter here and on line 7, page 1 29

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Section B—Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles
to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
car (a) (b) (c) (d) (e) (f)
30 Total business/investment miles driven during Vehicle 1 Vehicle 2 Vehicle 3 Vehicle 4 Vehicle 5 Vehicle 6

the year ( don't include commuting miles) 6000

31 Total commuting miles driven during the year 10000
32 Total other personal (noncommuting)
miles driven
33 Total miles driven during the year. Add
lines 30 through 32 16000
34 Was the vehicle available for personal Yes No Yes No Yes No Yes No Yes No Yes No
use during off-duty hours? X
35 Was the vehicle used primarily by a more
than 5% owner or related person? X
36 Is another vehicle available for personal use? X
Section C—Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who aren't
more than 5% owners or related persons. See instructions.
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by Yes No
your employees?
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
39 Do you treat all use of vehicles by employees as personal use?
40 Do you provide more than five vehicles to your employees, obtain information from your employees about the
use of the vehicles, and retain the information received?
41 Do you meet the requirements concerning qualified automobile demonstration use? See instructions
Note: If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI Amortization
(e)
(b)
(a) (c) (d) Amortization (f)
Date amortization
Description of costs Amortizable amount Code section period or Amortization for this year
begins
percentage
42 Amortization of costs that begins during your 2023 tax year (see instructions):

43 Amortization of costs that began before your 2023 tax year 43

44 Total. Add amounts in column (f). See the instructions for where to report 44
UYA Form 4562 (2023)
Zin M Zaw and Tun M Aung 610-47-2745
Schedule E -Second home
__________________________________________________________________________

FINAL IRS TANGIBLE PROPERTY REGULATIONS STATEMENTS

Taxpayer is making the De Minimis Safe Harbor Election under Section 1.263(a)-1(f).

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 2023 California Electronic Filing Instructions

These instructions are provided to help you understand and complete the final steps
for electronically filing your California return. We highly recommend you print this for
your reference.

You are responsible for confirming the status of your electronically filed return.
You can confirm the status of your return by going to
https://www.taxact.com/ef/efile-center. You will need to enter the Primary Social
Security Number and Last Name on the return along with the ZIP Code.

Refund:
$2,091

You have elected to receive your refund via direct deposit.

California Self Select PIN: Your return has been successfully filed once you receive
your acceptance from the California Franchise Tax Board.

Where is my California refund? Go to http://www.ftb.ca.gov/refund/index.asp to see

the status of your California income tax refund.

California Electronic Filing Final Instructions Page 1

 TAXABLE YEAR FORM

2023 California Resident Income Tax Return 540

ATTACH FEDERAL RETURN

610-47-2745 ZAW 605-44-3144 23

ZIN M ZAW
TUN M AUNG

4539 STEVENSON BLVD

FREMONT CA 94538

07-25-1971 03-22-1964

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Enter your county at time of filing (see instructions)

ALAMEDA
Principal Residence

If your address above is the same as your principal/physical residence address at the time of filing, check this box . . . . . . . . . . X
If not, enter below your principal/physical residence address at the time of filing.
Street address (number and street) (If foreign address, see instructions.) Apt. no/ste. no.

City State ZIP code

If your California filing status is different from your federal filing status, check the box here . . . . . . . .

1 Single 4 Head of household (with qualifying person). See instructions.

Filing Status

Married/RDP filing jointly (even if

2 X only one spouse/RDP had income).
5 Qualifying surviving spouse/RDP. Enter year spouse/RDP died.

See instructions.
See instructions.

3 Married/RDP filing separately. Enter spouse's/RDP's SSN or ITIN above and full name here.

6 If someone can claim you (or your spouse/RDP) as a dependent, check the box here. See instr . . . . 6

For line 7, line 8, line 9, and line 10: Multiply the number you enter in the box by the pre-printed dollar amount for that line.
Whole dollars only
Exemptions

7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked
box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions. 7 2X $144 = $ 288
8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1;
if both are visually impaired, enter 2. See instructions . . . . . . . . . . . . 8 X $144 = $
9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1;
if both are 65 or older, enter 2. See instructions . . . . . . . . . . . . . . . 9 X $144 = $

031 3101234 Form 540 2023 Side 1

 Your name: ZAW Your SSN or ITIN: 610472745
10 Dependents: Do not include yourself or your spouse/RDP.
Dependent 1 Dependent 2 Dependent 3
First Name JOHN
Last Name KWA
Exemptions

SSN. See
instructions. 609797688
Dependent's
relationship SON
to you

Total dependent exemptions . . . . . . . . . . . . . . . . . . . . . . . 10 1 X $446 = $ 446

11 Exemption amount: Add line 7 through line 10. Transfer this amount to line 32 . . . . . . . . . 11 $ 734

12 State wages from your federal

Form(s) W-2, box 16 . . . . . . . . . . . . . . 12 159,680 . 00

13 Enter federal adjusted gross income from federal Form 1040 or 1040-SR, line 11 . . . . . . 13 153,154 . 00
14 California adjustments - subtractions. Enter the amount from Schedule CA (540),

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Part I, line 27, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 . 00
15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses.
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
153,154 . 00
Taxable Income

16 California adjustments - additions. Enter the amount from Schedule CA (540),

Part I, line 27, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 6,526 . 00

17 California adjusted gross income. Combine line 15 and line 16 . . . . . . . . . . . . . . 17 159,680 . 00

18 Enter the Your California itemized deductions from Schedule CA (540), Part II, line 30; OR

{
larger of Your California standard deduction shown below for your filing status:
Single or Married/RDP filing separately . . . . . . . . . . . . . . . . . $5,363
Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP . . $10,726

If Married/RDP filing separately or the box on line 6 is checked, STOP. See instructions . .
}
18 30,859 . 00
19 Subtract line 18 from line 17. This is your taxable income.
If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 128,821 . 00

Tax Table X Tax Rate Schedule

31 Tax. Check the box if from:
FTB 3800 FTB 3803 . . . . . . . . . . 31 5,388 . 00
32 Exemption credits. Enter the amount from line 11. If your federal AGI is more than
$237,035, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 734 . 00
Tax

33 Subtract line 32 from line 31. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . 33 4,654 . 00

34 Tax. See instructions. Check the box if from: Schedule G-1 FTB 5870A 34 . 00

35 Add line 33 and line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 4,654 . 00

. 00
Special Credits

40 Nonrefundable Child and Dependent Care Expenses Credit. See instructions. . . . . . . . 40

43 Enter credit name code and amount . . 43 . 00

44 Enter credit name code and amount . . 44 . 00

Side 2 Form 540 2023 031 3102234

 Your name: ZAW Your SSN or ITIN: 610472745

45 To claim more than two credits, see instructions. Attach Schedule P (540) . . . 45 . 00
Special Credits

46 Nonrefundable Renter's Credit. See instructions . . . . . . . . . . . . . . . . 46 . 00

47 Add line 40 through line 46. These are your total credits . . . . . . . . . . . . 47 0 . 00

48 Subtract line 47 from line 35. If less than zero, enter -0- . . . . . . . . . . . . . 48 4,654 . 00

61 Alternative Minimum Tax. Attach Schedule P (540) . . . . . . . . . . . . . . . . 61 . 00

Other Taxes

62 Mental Health Services Tax. See instructions . . . . . . . . . . . . . . . . . . . 62 . 00

63 Other taxes and credit recapture. See instructions . . . . . . . . . . . . . . . . 63 . 00

64 Add line 48, line 61, line 62, and line 63. This is your total tax . . . . . . . . . . 64 4,654 . 00

71 California income tax withheld. See instructions . . . . . . . . . . . . . . . . 71 6,745 . 00

72

73 EFILE COPY
2023 California estimated tax and other payments. See instructions

Withholding (Form 592-B and/or Form 593). See instructions

. . . . . .

. . . . . . . . .
72

73
. 00

. 00
Payments

74 Excess SDI (or VPDI) withheld. See instructions . . . . . . . . . . . . . . . . 74 . 00

75 Earned Income Tax Credit (EITC). See instructions . . . . . . . . . . . . . . . 75 . 00

76 Young Child Tax Credit (YCTC). See instructions . . . . . . . . . . . . . . . . 76 . 00

77 Foster Youth Tax Credit (FYTC). See instructions . . . . . . . . . . . . . . . . 77 . 00

78 Add line 71 through line 77. These are your total payments.
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 6,745 . 00
Use Tax

91 Use Tax. Do not leave blank. See instructions . . . . . . . . . . 91 0 . 00

If line 91 is zero, check if: X No use tax is owed. You paid your use tax obligation directly to CDTFA.

92 If you and your household had full-year health care coverage, check the box.
Penalty

See instructions. Medicare Part A or C coverage is qualifying health care coverage . . . . . X

ISR

If you did not check the box, see instructions

Individual Shared Responsibility (ISR) Penalty. See instructions 92 0 . 00

93 Payments balance. If line 78 is more than line 91, subtract line 91 from line 78 . . 93 6,745 . 00
Overpaid Tax/Tax Due

94 Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91 . . 94 . 00
95 Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92,
subtract line 92 from line 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 6,745 . 00
96 Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93,
subtract line 93 from line 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 . 00

97 Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95 . . . . 97 2,091 . 00

031 3103234 Form 540 2023 Side 3

Your name: ZAW Your SSN or ITIN: 610472745

. . . . . . . . . 00
Tax/Tax Due

98 Amount of line 97 you want applied to your 2024 estimated tax 98

Overpaid

99 Overpaid tax available this year. Subtract line 98 from line 97 . . . . . . . . . . 99 2,091 . 00

100 Tax due. If line 95 is less than line 64, subtract line 95 from line 64 . . . . . . 100 . 00
Code Amount

California Seniors Special Fund. See instructions . . . . . . . . . . . . . . . 400 . 00

Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund 401 . 00

Rare and Endangered Species Preservation Voluntary Tax Contribution Program 403 . 00

California Breast Cancer Research Voluntary Tax Contribution Fund . . . . . 405 . 00

California Firefighters' Memorial Voluntary Tax Contribution Fund . . . . . . . 406 . 00

Emergency Food for Families Voluntary Tax Contribution Fund . . . . . . . . 407 . 00

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California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund 408 . 00

California Sea Otter Voluntary Tax Contribution Fund . . . . . . . . . . . . . . 410 . 00

California Cancer Research Voluntary Tax Contribution Fund . . . . . . . . . 413 . 00

School Supplies for Homeless Children Voluntary Tax Contribution Fund . . . 422 . 00
Contributions

State Parks Protection Fund/Parks Pass Purchase . . . . . . . . . . . . . . . 423 . 00

Protect Our Coast and Oceans Voluntary Tax Contribution Fund . . . . . . . . 424 . 00

Keep Arts in Schools Voluntary Tax Contribution Fund . . . . . . . . . . . . . 425 . 00

California Senior Citizen Advocacy Voluntary Tax Contribution Fund . . . . . . 438 . 00

Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund . . . 439 . 00

Rape Kit Backlog Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . 440 . 00

Suicide Prevention Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . 444 . 00

Mental Health Crisis Prevention Voluntary Tax Contribution Fund . . . . . . . 445 . 00

110 Add amounts in code 400 through code 445. This is your total contribution . . . 110 . 00

Side 4 Form 540 2023 031 3104234

 Your name: ZAW Your SSN or ITIN: 610472745
111 AMOUNT YOU OWE. If you do not have an amount on line 99, add line 94, line 96, line 100, and line 110. See instructions. Do not send cash.
Amount
You Owe

Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001

. . . 111 0 . 00
Pay Online - Go to ftb.ca.gov/pay for more information.

112 Interest, late return penalties, and late payment penalties . . . . . . . . . . . . . . . . . 112 . 00
Interest and

113 Underpayment of estimated tax.

Penalties

Check the box: FTB 5805 attached FTB 5805F attached . . . . . . 113 . 00

114 Total amount due. See instructions. Enclose, but do not staple, any payment. . . . . . . . 114 . 00

115 REFUND OR NO AMOUNT DUE. Subtract the sum of line 110, line 112, and line 113 from line 99. See instructions.

Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001 . . . 115 2,091 . 00
Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip.
See instructions. Have you verified the routing and account numbers? Use whole dollars only.
Refund and Direct Deposit

All or the following amount of my refund (line 115) is authorized for direct deposit into the account shown below:

Type

EFILE COPY
Routing number Account number 116 Direct deposit amount
X Checking
121000358 000663313523 2,091 . 00
Savings
The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below:
Type
Routing number Account number 117 Direct deposit amount
Checking
. 00
Savings
Voter Info.

For voter registration information, check the box and go to sos.ca.gov/elections. See instructions . . .
Coverage Info.
Health Care

Do you want information on no-cost or low-cost health care coverage? By checking the "Yes" box, you authorize
the FTB to share limited information from your tax return with Covered California. See instructions . . . . . . . . . Yes No

Sign your tax return on Side 6

031 3105234 Form 540 2023 Side 5

Your name: ZAW Your SSN or ITIN: 610472745

IMPORTANT: See the instructions to find out if you should attach a copy of your complete federal tax return.
Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131
to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it
is true, correct, and complete.
Your signature Date Spouse's/RDP's signature (if a joint tax return, both must sign)

Your email address. Enter only one email address. Preferred phone number

ZINMAR_Z@YAHOO.COM 510-458-7478
Sign
Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge)
Here
It is unlawful
to forge a Firm's name (or yours, if self-employed) PTIN
spouse's/
RDP's
signature.
Firm's address Firm's FEIN
Joint tax
return? ,

EFILE COPY
See
instructions.
Do you want to allow another person to discuss this tax return with us? See instructions . . . . Yes No
Print Third Party Designee's Name Telephone Number

Side 6 Form 540 2023 031 3106234

 TAXABLE YEAR CALIFORNIA SCHEDULE

2023 Wage and Tax Statement W-2

Important: Attach this schedule to the back of your original or amended Form 540, Form 540 2EZ, or Form 540NR.
Caution: If this schedule is filled out, do not send your federal Form(s) W-2 to the Franchise Tax Board. If your federal Form(s) W-2 are from
multiple states, attach copies showing California tax withheld to this schedule. If this schedule is blank, attach your federal Form(s) W-2 to the
lower front of your tax return. DO NOT ATTACH PAYMENT TO THIS SCHEDULE.
*Employee's social security number, name, and address must be the same as the information on federal Form(s) W-2.
W-2 Information
a. Employee's social security number* c. Employer's name
610472745 MASONIC HOMES OF CALIFORNIA
b. Employer identification number (EIN) Employer's address
941156564 1111 CALIFORNIA STREET
City State ZIP code
SAN FRANCISCO CA 94108
e. Employee's first name* Initial* Last name* Suffix*
ZIN M ZAW
f. Employee's address*

City*
FREMONTEFILE COPY
4539 STEVENSON BLVD

Wages, tips, other compensation

State*
CA
ZIP code*

94538
Social security tax withheld Allocated tips (not included in box 1)

1. 98,431 4. 6,508 8.
Federal income tax withheld Medicare tax withheld Dependent care benefits

2. 8,606 6. 1,522 10.

Social security wages Social security tips Nonqualified plans

3. 104,961 7. 11.

12. Codes and amounts

Code Amount Code Amount

12a. C 183 12c. D 6,530

Code Amount Code Amount

12b. DD 21,528 12d.

Franchise Tax Board Privacy

13. Check the appropriate box for: Statutory employee, Retirement plan, or Third-party sick pay Notice on Collection
Our privacy notice can be found in
Statutory employee X Retirement plan Third-party sick pay annual tax booklets or online. Go to
ftb.ca.gov/privacy to learn about
14. SDI, VPDI, or CA SDI (from federal Form W-2, box 14 or 19) our privacy policy statement, or go
Type Amount 16. State wages, tips, etc. toftb.ca.gov/forms and search for
1131 to locate FTB 1131 EN-SP,
CA SDI 943 98,431
Franchise Tax Board Privacy Notice
on Collection - Aviso de Privacidad
15. State and employer's state ID number del Franchise Tax Board sobre la
State Employer's state ID number 17. State income tax Recaudación. To request this notice
by mail, call 800.338.0505 and enter
CA 91003129 5,651
form code 948 when instructed.

For Privacy Notice, get FTB 1131 EN-SP. 031 8041234 Schedule W-2 2023
 TAXABLE YEAR CALIFORNIA SCHEDULE

2023 Wage and Tax Statement W-2

Important: Attach this schedule to the back of your original or amended Form 540, Form 540 2EZ, or Form 540NR.
Caution: If this schedule is filled out, do not send your federal Form(s) W-2 to the Franchise Tax Board. If your federal Form(s) W-2 are from
multiple states, attach copies showing California tax withheld to this schedule. If this schedule is blank, attach your federal Form(s) W-2 to the
lower front of your tax return. DO NOT ATTACH PAYMENT TO THIS SCHEDULE.
*Employee's social security number, name, and address must be the same as the information on federal Form(s) W-2.
W-2 Information
a. Employee's social security number* c. Employer's name
605443144 FREMONT UNIFIED SCHOOL DISTRICT
b. Employer identification number (EIN) Employer's address
941636029 4210 TECHNOLOGY DRIVE
City State ZIP code
FREMONT CA 94538
e. Employee's first name* Initial* Last name* Suffix*
TUN M AUNG
f. Employee's address*

City*
FREMONTEFILE COPY
4539 STEVENSON BLVD

Wages, tips, other compensation

State*
CA
ZIP code*

94538
Social security tax withheld Allocated tips (not included in box 1)

1. 61,249 4. 4,097 8.
Federal income tax withheld Medicare tax withheld Dependent care benefits

2. 5,425 6. 958 10.

Social security wages Social security tips Nonqualified plans

3. 66,079 7. 11.

12. Codes and amounts

Code Amount Code Amount

12a. DD 120 12c.

Code Amount Code Amount

12b. 12d.

Franchise Tax Board Privacy

13. Check the appropriate box for: Statutory employee, Retirement plan, or Third-party sick pay Notice on Collection
Our privacy notice can be found in
Statutory employee X Retirement plan Third-party sick pay annual tax booklets or online. Go to
ftb.ca.gov/privacy to learn about
14. SDI, VPDI, or CA SDI (from federal Form W-2, box 14 or 19) our privacy policy statement, or go
Type Amount 16. State wages, tips, etc. toftb.ca.gov/forms and search for
1131 to locate FTB 1131 EN-SP,
CA SDI 596 61,249
Franchise Tax Board Privacy Notice
on Collection - Aviso de Privacidad
15. State and employer's state ID number del Franchise Tax Board sobre la
State Employer's state ID number 17. State income tax Recaudación. To request this notice
by mail, call 800.338.0505 and enter
CA 80088826 1,094
form code 948 when instructed.

For Privacy Notice, get FTB 1131 EN-SP. 031 8041234 Schedule W-2 2023
 TAXABLE YEAR SCHEDULE

2023 California Adjustments - Residents CA (540)

Important: Attach this schedule behind Form 540, Side 6 as a supporting California schedule.
Name(s) as shown on tax return SSN or ITIN

ZIN M ZAW AND TUN M AUNG 610-47-2745

Part I Income Adjustment Schedule Federal Amounts Subtractions Additions
Section A - Income from federal Form 1040 or 1040-SR A (taxable amounts from your
federal tax return)
B See instructions C See instructions
1 a Total amount from federal
Form(s) W-2, box 1. See instructions . . . . 1a 159,680
b Household employee wages not reported
on federal Form(s) W-2 . . . . . . . . . . 1b

c Tip income not reported on line 1a . . . . . . 1c

d Medicaid waiver payments not reported
on federal Form(s) W-2. See instructions . . . 1d
e Taxable dependent care benefits
from federal Form 2441, line 26 . . . . . . . 1e
f Employer-provided adoption benefits
from federal Form 8839, line 29 . . . . . . . 1f

g Wages from federal Form 8919, line 6 . . . . 1g

EFILE COPY
h Other earned income. See instructions
i Nontaxable combat pay election.
See instructions . . . . . . . . . . . . . . 1i

z Add line 1a through line 1i

. . . 1h

. . . . . . . . . 1z 159,680

2 Taxable interest. a 2b
3 Ordinary dividends.
See instructions. a 3b
4 IRA distributions.
See instructions. a 4b

5 Pensions and
annuities. See
instructions . . a 5b
6 Social security
benefits . . . . a 6b

7 Capital gain or (loss). See instructions . . . . . 7

Section B - Additional Income from federal Schedule 1 (Form 1040)
1 Taxable refunds, credits, or offsets of state
and local income taxes . . . . . . . . . . . . 1

2 a Alimony received. See instructions . . . . . 2a

3 Business income or (loss). See instructions . . 3

4 Other gains or (losses) . . . . . . . . . . . . 4

5 Rental real estate, royalties, partnerships,
S corporations, trusts, etc . . . . . . . . . . 5 -6,526 6,526

6 Farm income or (loss) . . . . . . . . . . . . 6

7 Unemployment compensation . . . . . . . . . 7

For Privacy Notice, get FTB 1131 EN-SP. 031 7731234 Schedule CA (540) 2023 Side 1
Section B - Additional Income
Continued A Federal Amounts
(taxable amounts from your B Subtractions
See instructions C Additions
See instructions
federal tax return)
8 Other income:
a Federal net operating loss . . . . . . . . . 8a ( )

b Gambling . . . . . . . . . . . . . . . . . . 8b

c Cancellation of debt . . . . . . . . . . . . 8c

d Foreign earned income exclusion from

federal Form 2555 . . . . . . . . . . . . . 8d ( )

e Income from federal Form 8853 . . . . . . 8e

f Income from federal Form 8889 . . . . . . . 8f

g Alaska Permanent Fund dividends . . . . . 8g

h Jury duty pay . . . . . . . . . . . . . . . 8h

EFILE COPY
i Prizes and awards . . . . . . . . . . . . . 8i

j Activity not engaged in for profit income . . . 8j

k Stock options . . . . . . . . . . . . . . . 8k

l Income from the rental of personal property

if you engaged in the rental for profit but were
not in the business of renting such property 8l
m Olympic and Paralympic medals and USOC
prize money . . . . . . . . . . . . . . . . 8m

n IRC Section 951(a) inclusion . . . . . . . . 8n

o IRC Section 951A(a) inclusion . . . . . . . 8o

p IRC Section 461(l) excess business loss adjustment 8p

q Taxable distributions from an ABLE account 8q

r Scholarship and fellowship grants
not reported on federal Form(s) W-2 . . . . 8r

s Nontaxable amount of Medicaid waiver payments

included on federal Form 1040, line1a or line 1d8s ( )
t Pension or annuity from a nonqualified
deferred compensation plan or a
nongovernmental IRC Section 457 plan . . . . 8t

u Wages earned while incarcerated . . . . . 8u

z Other income. List type and amount.

8z

Side 2 Schedule CA (540) 2023 031 7732234

Section B - Additional Income
Continued A Federal Amounts
(taxable amounts from your B Subtractions
See instructions C Additions
See instructions
federal tax return)

9 a Total other income. Add lines 8a through 8z . 9a

b1 Disaster loss deduction from form FTB 3805V . . 9b1

b2 NOL deduction from form FTB 3805V . . . 9b2

b3 NOL deduction from form FTB 3805Z,
3807, or 3809 . . . . . . . . . . . . . . 9b3
10 Total. Combine Section A, line 1z through line 7,
and Section B, line 1 through line 7, and line 9a
in column A and column C. Add Section A, line 1z
through line 7, and Section B, line 1 through line 7,
line 9a, and line 9b1 through line 9b3 in column B
(as applicable). See instructions
. . . . . . . . 10 153,154 0 6,526

Section C - Adjustments to Income

from federal Schedule 1 (Form 1040)

EFILE COPY
11 Educator expenses . . . . . . . . . . . . . 11
12 Certain business expenses of reservists, performing
artists, and fee-basis government officials. . . . 12

13 Health savings account deduction . . . . . . 13

14 Moving expenses. Attach form FTB 3913.
See instructions . . . . . . . . . . . . . . . 14
15 Deductible part of self-employment tax.
See instructions . . . . . . . . . . . . . . . 15

16 Self-employed SEP, SIMPLE, and qualified plans16

17 Self-employed health insurance deduction.
See instructions . . . . . . . . . . . . . . . 17

18 Penalty on early withdrawal of savings . . . . 18

19 a Alimony paid . . . . . . . . . . . . . . . 19a

b Recipient's: SSN

Last Name

20 IRA deduction . . . . . . . . . . . . . . . . 20

21 Student loan interest deduction . . . . . . . . 21

22 Reserved for future use . . . . . . . . . . . 22

23 Archer MSA deduction . . . . . . . . . . . . 23

031 7733234 Schedule CA (540) 2023 Side 3

Section C - Adjustments to Income
Continued
A Federal Amounts
(taxable amounts from your
federal tax return)
B Subtractions
See instructions C Additions
See instructions

24 Other adjustments:
a Jury duty pay . . . . . . . . . . . . . . . . 24a
b Deductible expenses related to income reported
on line 8l from the rental of personal property
engaged in for profit . . . . . . . . . . . . . 24b

c Nontaxable amount of the value of Olympic and

Paralympic medals and USOC prize money
reported on line 8m . . . . . . . . . . . . . 24c

d Reforestation amortization and expenses. . . . 24d

e Repayment of supplemental unemployment
benefits under the federal Trade Act of 1974 . . 24e
f Contributions to IRC Section 501(c)(18)(D)
pension plans . . . . . . . . . . . . . . . . 24f
g Contributions by certain chaplains to
IRC Section 403(b) plans . . . . . . . . . . . 24g
h Attorney fees and court costs for actions involving
certain unlawful discrimination claims . . . . 24h

EFILE COPY
i Attorney fees and court costs you paid in connection
with an award from the IRS for information you provided
that helped the IRS detect tax law violations . . 24i

j Housing deduction from federal Form 2555 . .

k Excess deductions of IRC Section 67(e) expenses
24j

from federal Schedule K-1 (Form 1041) 24k

. . . .
z Other adjustments. List type and amount.

24z
25 Total other adjustments. Add line 24a through
line 24z . . . . . . . . . . . . . . . . . . . . 25
26 Add line 11 through line 23 and line 25 in
columns A, B, and C. See instructions . . . . . 26
0 0 0
27 Total. Subtract line 26 from line 10 in
columns A, B, and C. See instructions . . . . . 27
153,154 0 6,526

Side 4 Schedule CA (540) 2023 031 7734234

Part II Adjustments to Federal Itemized Deductions

Check the box if you did NOT itemize for federal but will itemize for California. . . . . .

A Federal Amounts
(from federal Schedule A B Subtractions
See instructions C Additions
See instructions
(Form 1040))
Medical and Dental Expenses See instructions.
1 Medical and
dental expenses. .
6,520 1

Enter amount from

federal Form 1040
or 1040-SR, line 11
153,154 2
3 Multiply line 2
by 7.5% (0.075). .
11,487 3
4 Subtract line 3 from line 1.
If line 3 is more than line 1, enter 0 . . . . . . . 4
Taxes You Paid
8,284 8,284
5 a State and local income tax or general sales taxes 5a

EFILE COPY
b State and local real estate taxes . . . . . . . . 5b
7,358

c State and local personal property taxes

3,000
. . . . 5c

d Add line 5a through line 5c

18,642
. . . . . . . . . . 5d

e Enter the smaller of line 5d or $10,000 ($5,000 if

married filing separately) in column A.
Enter the amount from line 5a, column B
in line 5e, column B.
Enter the difference from line 5d and line 5e,
10,000 8,284 8,642
column A in line 5e, column C . . . . . . . . . 5e

6 Other taxes. List type 6

10,000 8,284 8,642

7 Add line 5e and line 6 . . . . . . . . . . . . . . 7
Interest You Paid
8 a Home mortgage interest and points reported to
you on federal Form 1098 . . . . . . . . . . . 8a
7,901
b Home mortgage interest not reported to you
on federal Form 1098 . . . . . . . . . . . . . 8b

c Points not reported to you on federal Form 1098 8c

d Reserved for future use . . . . . . . . . . . 8d

e Add line 8a through line 8c

7,901
. . . . . . . . . . 8e

9 Investment interest . . . . . . . . . . . . . . . . 9

10 Add line 8e and line 9

7,901
. . . . . . . . . . . . . . 10

031 7735234 Schedule CA (540) 2023 Side 5

Part II Adjustments to Federal Itemized Deductions
A Federal Amounts
(from federal Schedule A B Subtractions
See instructions C Additions
See instructions
Continued (Form 1040))
Gifts to Charity
11 Gifts by cash or check . . . . . . . . . . . . 11 12,120

12 Other than by cash or check . . . . . . . . . . 12 480

13 Carryover from prior year . . . . . . . . . . . 13

14 Add line 11 through line 13 . . . . . . . . . . . 14 12,600

Casualty and Theft Losses
15 Casualty or theft loss(es) (other than net qualified disaster
losses). Attach federal Form 4684. See instructions . . . 15

Other Itemized Deductions

16 Other-from list in federal instructions . . . . . . . 16
17 Add lines 4, 7, 10, 14, 15, and 16 in
columns A, B, and C . . . . . . . . . . . . . . . 17 30,501 8,284 8,642

EFILE COPY
18 Total. Combine line 17 column A less column B plus column C . . . . . . . . . . . . . . . . . . . 18 30,859
Job Expenses and Certain Miscellaneous Deductions

19 Unreimbursed employee expenses: job travel, union dues, job education, etc.
Attach federal Form 2106 if required. See instructions . . . . . . . . . . . . . 19

20 Tax preparation fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21 Other expenses: investment, safe deposit
box, etc. List type . . . . . . . . . . . . 21

22 Add line 19 through line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

23 Enter amount from federal Form 1040
or 1040-SR, line 11 . . . . . . . . . . . . .

24 Multiply line 23 by 2% (0.02). If less than zero, enter 0 . . . . . . . . . . . . . 24

25 Subtract line 24 from line 22. If line 24 is more than line 22, enter 0 . . . . . . . . . . . . . . . . . . . . . . 25

26 Total Itemized Deductions. Add line 18 and line 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 30,859

27 Other adjustments. See instructions. Specify. 27

28 Combine line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 30,859

29 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status?
Single or married/RDP filing separately . . . . . . . . . . . . . . . . . . . . $237,035
Head of household . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $355,558
Married/RDP filing jointly or qualifying surviving spouse/RDP . . . . . . . . . . $474,075
No. Transfer the amount on line 28 to line 29.
Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540), line 29 . . . . . 29 30,859

30 Enter the larger of the amount on line 29 or your standard deduction shown below:
Single or married/RDP filing separately. See instructions . . . . . . . . . . . . . $5,363
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP. . $10,726
Transfer the amount on line 30 to Form 540, line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 30,859

Side 6 Schedule CA (540) 2023 031 7736234

TAXABLE YEAR CALIFORNIA FORM

2023 Passive Activity Loss Limitations 3801

Attach to Form 540, Form 540NR, Form 541, or Form 100S.
Name(s) as shown on tax return SSN, ITIN, FEIN, or CA corporation no.

ZIN M ZAW AND TUN M AUNG 610-47-2745

Part I 2023 Passive Activity Loss
See the instructions for Part IV and Part VI for federal Form 8582, Passive Activity Loss Limitations, before completing Part I.
Be sure to use California amounts.
Rental Real Estate Activities with Active Participation

1a Activities with net income from Part IV, column (a) . . . . . . . . . . . . . . . 1a 00

1b Activities with net loss from Part IV, column (b) . . . . . . . . . . . . . . . . . 1b ( ) 00

1c Prior year unallowed losses from Part IV, column (c) . . . . . . . . . . . . . . 1c ( -19,185 ) 00

1d Combine line 1a, line 1b, and line 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d -19,185 00

All Other Passive Activities

2a Activities with net income from Part V, column (a) . . . . . . . . . . . . . . . 2a 00

EFILE COPY
2b Activities with net loss from Part V, column (b) . . . . . . . . . . . . . . . . . 2b ( ) 00

2c Prior year unallowed losses from Part V, column (c) . . . . . . . . . . . . . . 2c ( ) 00

2d Combine line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d 00

3 Combine line 1d and line 2d. If the result is net income or zero, see the instructions for line 3. If line 3 and
line 1d are losses, go to line 4. Otherwise, enter -0- on line 9 and go to line 10. See instructions . . . . . . . . 3 -19,185 00

Part II Special Allowance for Rental Real Estate Activities with Active Participation
Enter all numbers in Part II as positive amounts. See instructions.

4 Enter the smaller of losses from line 1d or line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 19,185 00

5 Enter $150,000. If married/RDP filing a separate tax return, see instructions. . . . 5 150,000 00
6 Enter federal modified adjusted gross income, but not less than zero.
See instructions.
If line 6 is greater than or equal to line 5, skip line 7 and line 8, enter -0-
on line 9, and then go to line 10. Otherwise, go to line 7 . . . . . . . . . . . . . 6 153,154 00

7 Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00

8 Multiply line 7 by 50% (.50). Do not enter more than $25,000 . . . . . . . . . . . . . . . . . . . . . . . . . 8 00

9 Enter the smaller of line 4 or line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00

Part III Total Losses Allowed

10 Add the income, if any, from line 1a and line 2a and enter the total . . . . . . . . . . . . . . . . . . . . . . 10 00

11 Total losses allowed from all passive activities for 2023. Add line 9 and line 10 . . . . . . . . . . . . . . 11 00
See the instructions on Page 2 to find out how to report the losses on your tax return.

For Privacy Notice, get FTB 1131 EN-SP. 031 7451234 FTB 3801 2023 Side 1
California Worksheets Attach Side 2 to your California tax return.

California Passive Activity Worksheet (See General Instructions for Step 1.)
Use this worksheet to figure California income (loss) from passive activities before application of passive activity loss (PAL) rules.
(a) (b) (c) (d) (e) (f)
Passive Activity Federal Schedule California Schedule Federal Amount California Adjustment California Amount
Enter a description of the Enter the name of the Enter the name of the Enter your current year Enter any adjustment Combine column (d) and
activity federal form or schedule on California form or schedule, federal net income (loss) resulting from differences in column (e)
which you reported the if any, used to calculate the before application of the federal and California law
activity California adjustment PAL rules

SECOND HOME SCHEDULE E -6,526 -6,526

California Adjustment Worksheets (See General Instructions for Step 4.)

Use these worksheets to figure your California adjustments after application of the PAL rules.
(a) (b) (c) (d) (e)
Activities Passive or Nonpassive California Amount Federal Amount California Adjustment
Enter a description of the Enter the character of Enter the California net Enter the federal net Subtract the Total amount of column (d) from the Total
activity. Group activities by the activity as passive or income (loss) from the income (loss) from the amount of column (c) and enter the difference in
the federal schedules on nonpassive for California activity after application of activity after application of column (e) below. Individuals should transfer this amount
which they were reported purposes the PAL rules the PAL rules to Schedule CA (540 or 540NR) as follows:

(a)
Schedule C Activities

EFILE COPY (b)

Passive or Nonpassive
(c)
California Amount
(d)
Federal Amount
(e)
California Adjustment
If the amount below is positive, transfer the
amount to Sch. CA (540), Part I or Sch. CA
(540NR), Part II, Section B, line 3, column C.

If the amount below is negative, transfer the amount

to Sch. CA (540), Part I, or Sch. CA (540NR), Part II,
Section B, (as a positive amount) line 3, col. B.
Total . . . . . . . . . . . . . . . . . . . . . . 1(c) 1(d)* 1(e)

(a) (b) (c) (d) (e)

Schedule E Activities Passive or Nonpassive California Amount Federal Amount California Adjustment
SECOND HOME PASSIVE -6,526 If the amount below is positive, transfer the
amount to Sch. CA (540), Part I or Sch. CA
(540NR), Part II, Section B, line 5, column C.

If the amount below is negative, transfer the amount

to Sch. CA (540), Part I or Sch. CA (540NR), Part II,
Section B, (as a positive amount) line 5, col. B.
Total . . . . . . . . . . . . . . . . . . . . . . 2(c) 2(d)** -6,526 2(e) 6,526

(a) (b) (c) (d) (e)

Schedule F Activities Passive or Nonpassive California Amount Federal Amount California Adjustment
If the amount below is positive, transfer the
amount to Sch. CA (540), Part I or Sch. CA
(540NR), Part II, Section B, line 6, column C.

If the amount below is negative, transfer the amount

to Sch. CA (540), Part I or Sch. CA (540NR), Part II,
Section B, (as a positive amount) line 6, column B.
Total . . . . . . . . . . . . . . . . . . . . . . 3(c) 3(d)*** 3(e)
* This amount should be the same as the amount reported on Sch. CA (540), Part I or Sch. CA (540NR), Part II, Section B, line 3, column A.
** This amount should be the same as the amount reported on Sch. CA (540), Part I or Sch. CA (540NR), Part II, Section B, line 5, column A.
*** This amount should be the same as the amount reported on Sch. CA (540), Part I or Sch. CA (540NR), Part II, Section B, line 6, column A.

Side 2 FTB 3801 2023 031 7452234

Part IV through Part IX are not required to be filed with your California tax return and may be detached before filing form FTB 3801. Keep a
copy for your records. Refer to the instructions for federal Form 8582 for specific instructions on how to complete Part IV through Part IX.
Part IV Complete this part before Part I, line 1a, line 1b, and line 1c.

Current year Prior year Overall gain or loss

(a) (b) (c) (d) (e)

Name of activity Net income (line 1a) Net loss (line 1b) Unallowed loss (line 1c) Gain Loss

SECOND HOME -19,185 -19,185

Total. Enter on Part I, line 1a,

line 1b, and line 1c . . . . . . . . . -19,185
Part V Complete this part before Part I, line 2a, line 2b, and line 2c.
Current year Prior year Overall gain or loss
(a) (b) (c) (d) (e)
Name of activity Net income (line 2a) Net loss (line 2b) Unallowed loss (line 2c) Gain Loss

Part VI
EFILE COPY
Total. Enter on form Part I, line 2a,
line 2b, and line 2c . . . . . . . . .
Use this part if an amount is shown on Part II, line 9.
Form or schedule (a)
Loss
(b)
Ratio
(c)
Special allowance
(d)
Subtract column (c)
to be reported on
Name of activity from column (a)
SECOND HOME SCH E L23 -19,185 1.000000 -19,185

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . -19,185 1.00 -19,185

Part VII Allocation of Unallowed Losses
Form or schedule (a) (b) (c)
to be reported on Loss Ratio Unallowed loss
Name of activity
SECOND HOME SCH E L23 -19,185 1.000000 -19,185

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -19,185 1.00 -19,185

Part VIII Allowed Losses
Form or schedule (a) (b) (c)
to be reported on Loss Unallowed loss Allowed loss
Name of activity
SECOND HOME SCH E L23 -19,185 -19,185

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -19,185 -19,185

031 7453234 FTB 3801 2023 Side 3