Always a Non-resident - If the taxpayer is always a non-resident of California, capital loss carryovers and capital loss limitations are based only upon California source income and loss items in order to compute California taxable income.

Change of Residency to California - If a taxpayer had capital loss carryovers and was a non-resident of California in prior years, the capital loss carryovers need to be restated as if the taxpayer had been a California resident for all prior years.

Change of Residency from California - If a taxpayer had capital loss carryovers from sales while a California resident, and then becomes a non-resident of California, the capital loss carryovers need to be restated as if the taxpayer had been a non-resident for all prior years.

Part-Year Resident - If a taxpayer changes residence during the year, they must compute income and deductions using resident rules for the period of the year they were a California resident and non-resident rules for the period of the year they were a non-resident. Compute any prior year carryover loss as if they were a California resident for all prior years and as if they were a non-resident for all prior years. Prorate both capital loss carryover amounts based upon the periods of California residency and no residency during the year.