Form 540, California Resident Income Tax Return Instructions

Provide any additional information as instructed in the form's guidelines.

Enter your street address, including the number and street name, or your Post Office Box.

Enter your apartment number or suite number, if applicable.

Enter your Private Mailbox number, if applicable.

Enter the city of your residence. If you have a foreign address, refer to the instructions.

Enter the two-letter abbreviation for your state.

Enter your zip code. This should include the first 5 digits and the last 4 digits.

Enter the name of your foreign country, if applicable.

Enter the Principal Business Activity code, which should be up to 6 digits long.

Enter your email address. Only one email address is allowed.

Enter your preferred phone number. This should be a 10-digit number.

Enter the amount for the Nonrefundable Child and Dependent Care Expenses Credit. Refer to the instructions for more details.

Enter the name of the credit you are claiming.

Enter the credit code for the credit you are claiming on Line 43. The code should be a 3-digit number.

Enter the amount of the credit you are claiming on Line 43. The amount should be a numerical value up to 12 digits.

Enter the name of the credit you are claiming on Line 44.

Enter the credit code for the credit you are claiming on Line 44. The code should be a 3-digit number.

Enter the amount of the credit you are claiming on Line 44. The amount should be a numerical value up to 12 digits.

If you are claiming more than two credits, refer to the instructions and attach Schedule P (540). Enter the total amount of additional credits.

Enter the amount for the Nonrefundable Renter’s Credit as per the instructions.

Add the amounts from Line 40 through Line 46 and enter the total here. This represents your total credits.

Enter the larger amount between your California itemized deductions from Schedule CA (540), Part Two, line 30, or your California standard deduction based on your filing status. Refer to the instructions for more details.

Enter the first name of your second dependent.

Enter the last name of your second dependent.

Enter the Social Security Number of your second dependent. Refer to the instructions for more details.

Specify the relationship of your second dependent to you (e.g., son, daughter, etc.).

Enter the first name of your third dependent.

Enter the last name of your third dependent.

Enter the Social Security Number of your third dependent. Refer to the instructions for more details.

Specify the relationship of your third dependent to you (e.g., son, daughter, etc.).

Enter the first name of your first dependent. Do not include yourself or your spouse/Registered Domestic Partner.

Enter the last name of your first dependent.

Enter the Social Security Number of your first dependent. Refer to the instructions for more details.

Enter the relationship of your first dependent to you.

Enter the number of personal exemptions you are claiming. Follow the instructions based on the boxes you checked in the filing status section.

Multiply the number you entered in the line 7 box by $144 and enter the result here. Use whole dollars only.

Enter 1 if you (or your spouse/Registered Domestic Partner) are visually impaired, or 2 if both are visually impaired. Refer to the instructions for more details.

Multiply the number you entered in the line 8 box by $144 and enter the result here. Use whole dollars only.

Enter 1 if you (or your spouse/Registered Domestic Partner) are 65 or older, or 2 if both are 65 or older. Refer to the instructions for more details.

Multiply the number you entered in the line 9 box by $144 and enter the result here. Use whole dollars only.

Enter the total number of dependent exemptions you are claiming.

Multiply the number of total dependent exemptions by $446 and enter the result here. Use whole dollars only.

Add the amounts from lines 7 through 10 and enter the total here. Transfer this amount to line 32. Use whole dollars only.

Enter the exemption credits amount from line 11. If your federal Adjusted Gross Income (AGI) is more than $237,035, refer to the instructions.

Check this box if you are filing an amended return for the taxable year 2023.

For fiscal year filers only: Enter the month of the year end as two digits for the year 2024.

Check this box if your California filing status is different from your federal filing status.

Check this box if your filing status is Single.

Check this box if your filing status is Married or Registered Domestic Partners filing jointly, even if only one spouse or partner had income. Refer to the instructions for more details.

Check this box if your filing status is Married or Registered Domestic Partner filing separately.

Enter your spouse's or registered domestic partner's Social Security Number or Individual Taxpayer Identification Number above and their full name here.

Check this box if your filing status is Head of Household with a qualifying person. Refer to the instructions for more details.

Check this box if you are a qualifying surviving spouse or Registered Domestic Partner.

Enter the year your spouse or Registered Domestic Partner died. Use a 4-digit year format.

Refer to the instructions for additional information on how to complete this line.

Check this box if someone can claim you (or your spouse or Registered Domestic Partner) as a dependent. Refer to the instructions for more details.

Check this box if you and your household had full-year health care coverage. Medicare Part A or C coverage qualifies. Refer to the instructions for more details.

Enter the amount of Individual Shared Responsibility (ISR) Penalty as per the instructions.

Select this radio button if applicable.

Select this radio button if applicable.

Select this option if applicable.

Select this option if applicable.

Enter the amount for the Alternative Minimum Tax. Attach Schedule P (540) as required.

Enter the amount for the Mental Health Services Tax as per the instructions.

Enter the amount for other taxes and credit recapture as per the instructions.

Enter the amount of California income tax withheld as per the instructions.

Enter the amount of 2023 California estimated tax and other payments as per the instructions.

Enter the amount of withholding from Form 592-B and/or Form 593 as per the instructions.

Calculate the total amount you owe by adding the amounts from line 94, line 96, line 100, and line 110 if you do not have an amount on line 99. Follow the instructions for mailing or online payment.

Enter any interest, late return penalties, and late payment penalties you owe.

Check this box if you are attaching form FTB 5805 for underpayment of estimated tax.

Check this box if you are attaching form FTB 5805F for underpayment of estimated tax.

Enter the amount of underpayment of estimated tax.

Enter the total amount due. Follow the instructions for enclosing any payment without stapling.

Enter the amount of excess State Disability Insurance (or Voluntary Plan Disability Insurance) withheld as per the instructions.

Enter the amount of Earned Income Tax Credit (EITC) you are eligible for, as per the instructions.

Enter the amount of Young Child Tax Credit (YCTC) you are eligible for, as per the instructions.

Enter the amount of Foster Youth Tax Credit (FYTC) you are eligible for, as per the instructions.

Add the amounts from lines 71 through 77 and enter the total here. These are your total payments.

Enter your first name.

Enter your middle initial.

Enter your last name.

Enter any suffix associated with your name (e.g., Jr., Sr., III).

Enter your Social Security Number or Individual Taxpayer Identification Number. This should be 9 digits long.

If filing a joint tax return, enter your spouse’s or Registered Domestic Partner's first name.

Enter the middle initial of your spouse or Registered Domestic Partner.

Enter the last name of your spouse or Registered Domestic Partner.

Enter any suffix associated with your spouse's or Registered Domestic Partner's name (e.g., Jr., Sr., III).

Enter your spouse's or Registered Domestic Partner's Social Security Number or Individual Taxpayer Identification Number. This should be 9 digits long.

Enter the foreign province, state, or county if your address is outside the United States.

Enter the foreign postal code if your address is outside the United States.

Enter your date of birth in the format MM/DD/YYYY.

Enter your spouse's or registered domestic partner's date of birth in the format MM/DD/YYYY.

Enter your prior name if it has changed. Refer to the instructions for more details.

Enter your spouse's or registered domestic partner's prior name if it has changed. Refer to the instructions for more details.

Enter the county of your principal residence at the time of filing. Refer to the instructions for more details.

Check this box if your address above is the same as your principal/physical residence address at the time of filing. If not, enter your principal/physical residence address below.

Enter your street address. If you have a foreign address, refer to the instructions.

Enter your apartment or suite number, if applicable.

Enter the city of your residence.

Enter the two-letter abbreviation for your state of residence.

Enter your zip code. Use the format XXXXX-XXXX.

Enter your full name.

Enter your Social Security Number or Individual Taxpayer Identification Number. Use 9 digits.

Enter your full name as it appears on your official documents.

Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). This should be a 9-digit number.

Enter your full legal name as it appears on your official documents.

Enter your 9-digit Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

Enter your full name as it appears on your tax documents.

Enter your Social Security Number or Individual Taxpayer Identification Number. This should be a 9-digit number.

Enter your full name as it appears on your tax documents.

Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). This should be a 9-digit number.

Enter the name of your firm if you are self-employed, or the name of the firm you work for.

Enter the Preparer Tax Identification Number (PTIN). This should be a 9-digit number.

Enter the address of your firm.

Enter the Federal Employer Identification Number (FEIN) of your firm. This should be a 9-digit number.

Enter the amount of your refund or the amount you owe. This is calculated by subtracting the sum of lines 110, 112, and 113 from line 99. Refer to the instructions for more details.

Enter the routing number of your bank account for direct deposit of your refund.

Select this option if you do not want to authorize direct deposit of your refund.

Select this option if you want to authorize direct deposit of your refund.

Enter the account number of your bank account for direct deposit of your refund.

Enter the amount of your refund you want to be directly deposited into the specified account. Ensure you have verified the routing and account numbers.

Enter the routing number of your secondary bank account for direct deposit of your refund.

Select this option if you do not want to authorize direct deposit of the remaining amount of your refund into a secondary account.

Select this option if you want to authorize direct deposit of the remaining amount of your refund into a secondary account.

Enter the account number of your secondary bank account for direct deposit of your refund.

Enter the amount of your refund you want to be directly deposited into the secondary account specified. Ensure you have verified the routing and account numbers.

Enter the date you signed the form. Use the format MM/DD/YYYY.

Check this box if your tax is calculated using the tax table.

Check this box if your tax is calculated using the Tax Rate Schedule.

Check this box if your tax is calculated using form FTB 3800.

Check this box if your tax is calculated using form FTB 3803.

Enter the total tax amount calculated.

Subtract the amount on line 32 from the amount on line 31. If the result is less than zero, enter 0.

Check this box if your tax is calculated using Schedule G-1.

Check this box if your tax is calculated using form FTB 5870A.

Enter the tax amount as per the instructions.

Add the amounts on line 33 and line 34.

Subtract the amount on Line 47 from the amount on Line 35. If the result is less than zero, enter 0.

Add the amounts from Line 48, Line 61, Line 62, and Line 63. Enter the total here. This represents your total tax.

Enter the amount of Use Tax you owe. Do not leave this field blank. Refer to the instructions for more details.

If line 78 is more than line 91, subtract line 91 from line 78 and enter the result here. This is your payments balance.

If line 91 is more than line 78, subtract line 78 from line 91 and enter the result here. This is your Use Tax balance.

If line 93 is more than line 92, subtract line 92 from line 93 and enter the result here. This is your payments after Individual Shared Responsibility Penalty.

If line 92 is more than line 93, subtract line 93 from line 92 and enter the result here. This is your Individual Shared Responsibility Penalty Balance.

If line 95 is more than line 64, subtract line 64 from line 95 and enter the result here. This is your overpaid tax.

Specify the amount from line 97 that you want to apply to your estimated tax for the year 2024.

Calculate and enter the overpaid tax available for this year by subtracting line 98 from line 97.

Calculate and enter the tax due by subtracting line 95 from line 64 if line 95 is less than line 64.

Enter the state wages from your federal Form W-2, box 16.

Enter your federal adjusted gross income from federal Form 1040 or 1040-SR, line 11.

Enter the amount of California adjustments – subtractions from Schedule CA (540), Part 1, line 27, column B.

Subtract the amount on line 14 from the amount on line 13. If the result is less than zero, enter it in parentheses. Refer to the instructions for more details.

Enter the amount of California adjustments – additions from Schedule CA (540), Part 1, line 27, column C.

Combine the amounts on lines 15 and 16 to calculate your California adjusted gross income.

Subtract the amount on line 18 from the amount on line 17 to calculate your taxable income. If the result is less than zero, enter 0.

Enter the name of the third-party designee.

Enter the telephone number of the third-party designee. This should be a 10-digit number.

Enter the amount you wish to contribute to the California Seniors Special Fund. Refer to the instructions for more details.

Enter the amount you wish to contribute to the Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Rare and Endangered Species Preservation Voluntary Tax Contribution Program.

Enter the amount you wish to contribute to the California Breast Cancer Research Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Firefighters’ Memorial Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Emergency Food for Families Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Sea Otter Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Cancer Research Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the School Supplies for Homeless Children Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the State Parks Protection Fund and Parks Pass Purchase.

Enter the amount you wish to contribute to the Protect Our Coast and Oceans Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Keep Arts in Schools Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Rape Kit Backlog Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Suicide Prevention Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund.

Add the amounts from code 400 through code 445 to get your total voluntary contributions.

Check this box if you want to receive voter registration information. For more details, visit sos.ca.gov/elections.

Select this option if you do not want to receive voter registration information.

Select this option if you want to receive voter registration information.